Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard

Detalhes bibliográficos
Autor(a) principal: Keil, Carolina
Data de Publicação: 2013
Outros Autores: Bogo, Vitor Paulo, Eyerkaufer, Marino Luiz
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/4179
Resumo: This work presents an analysis of the use of the Balanced Scorecard (BSC) as a strategic management tool and performance control in family businesses. Today companies compete in complex environments, so a perfect understanding of their goals and methods to achieve them is essential. The Balanced Scorecard translates the mission and strategy of companies into a comprehensive set of performance measures that serve as the basis for a strategic measurement and management system. The Balanced Scorecard measures organizational performance from four balanced perspectives: financial, customer, company internal processes, and learning and growth.
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spelling Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced ScorecardEstrategias y medidas de desempeño en la gestión de empresas familiares: un análisis de la aplicación del Balanced ScorecardEstratégias e medidas de desempenho na gestão de empresas familiares: uma análise da aplicação do Balanced ScorecardplanejamentocontroleBalanced Scorecardempresas familiaresplanningcontrolBalanced Scorecardfamily businessesplanificacióncontrolBalanced Scorecardempresas familiaresThis work presents an analysis of the use of the Balanced Scorecard (BSC) as a strategic management tool and performance control in family businesses. Today companies compete in complex environments, so a perfect understanding of their goals and methods to achieve them is essential. The Balanced Scorecard translates the mission and strategy of companies into a comprehensive set of performance measures that serve as the basis for a strategic measurement and management system. The Balanced Scorecard measures organizational performance from four balanced perspectives: financial, customer, company internal processes, and learning and growth.Este trabajo presenta un análisis respecto al uso del Balanced Scorecard (BSC) como herramienta de gestión estratégica y de control de desempeño en las empresas familiares. Hoy en día las empresas compiten en entornos complejos, por lo que es fundamental que exista una perfecta comprensión de sus metas y de los métodos para lograrlas. El Balanced Scorecard traduce la misión y la estrategia de las empresas en un conjunto integral de medidas de desempeño que sirven como base para un sistema de medición y gestión estratégica. El Balanced Scorecard mide el desempeño organizacional desde cuatro perspectivas equilibradas: financiera, del cliente, de los procesos internos de la empresa y del aprendizaje y crecimiento. O presente trabalho apresenta uma análise a respeito da utilização do Balanced Scorecard (BSC) como ferramenta de gestão estratégica e de controle de desempenho em empresas familiares. Hoje, as empresas competem em ambientes complexos, por isso, é fundamental que exista uma perfeita compreensão de suas metas e dos métodos para alcançá-las. O Balanced Scorecard traduz a missão e a estratégia das empresas num conjunto abrangente de medidas de desempenho que serve de base para um sistema de medição e gestão estratégica. O Balanced Scorecard mede o desempenho organizacional sob quatro perspectivas equilibradas: financeira, do cliente, dos processos internos da empresa, e do aprendizado e crescimento. Universidade do Estado de Santa Catarina — UDESC2013-12-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/417910.5965/2764747102042013173Revista Brasileira de Contabilidade e Gestão; Vol. 2 No. 4 (2013); 173-176Revista Brasileira de Contabilidade e Gestão; Vol. 2 Núm. 4 (2013); 173-176Revista Brasileira de Contabilidade e Gestão; v. 2 n. 4 (2013); 173-1762764-747110.5965/2764747102042013reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/4179/2922Copyright (c) 2015 Carolina Keil, Vitor Paulo Bogo, Marino Luiz Eyerkauferhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessKeil, CarolinaBogo, Vitor PauloEyerkaufer, Marino Luiz2023-09-05T21:21:25Zoai::article/4179Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-05T21:21:25Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard
Estrategias y medidas de desempeño en la gestión de empresas familiares: un análisis de la aplicación del Balanced Scorecard
Estratégias e medidas de desempenho na gestão de empresas familiares: uma análise da aplicação do Balanced Scorecard
title Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard
spellingShingle Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard
Keil, Carolina
planejamento
controle
Balanced Scorecard
empresas familiares
planning
control
Balanced Scorecard
family businesses
planificación
control
Balanced Scorecard
empresas familiares
title_short Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard
title_full Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard
title_fullStr Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard
title_full_unstemmed Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard
title_sort Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard
author Keil, Carolina
author_facet Keil, Carolina
Bogo, Vitor Paulo
Eyerkaufer, Marino Luiz
author_role author
author2 Bogo, Vitor Paulo
Eyerkaufer, Marino Luiz
author2_role author
author
dc.contributor.author.fl_str_mv Keil, Carolina
Bogo, Vitor Paulo
Eyerkaufer, Marino Luiz
dc.subject.por.fl_str_mv planejamento
controle
Balanced Scorecard
empresas familiares
planning
control
Balanced Scorecard
family businesses
planificación
control
Balanced Scorecard
empresas familiares
topic planejamento
controle
Balanced Scorecard
empresas familiares
planning
control
Balanced Scorecard
family businesses
planificación
control
Balanced Scorecard
empresas familiares
description This work presents an analysis of the use of the Balanced Scorecard (BSC) as a strategic management tool and performance control in family businesses. Today companies compete in complex environments, so a perfect understanding of their goals and methods to achieve them is essential. The Balanced Scorecard translates the mission and strategy of companies into a comprehensive set of performance measures that serve as the basis for a strategic measurement and management system. The Balanced Scorecard measures organizational performance from four balanced perspectives: financial, customer, company internal processes, and learning and growth.
publishDate 2013
dc.date.none.fl_str_mv 2013-12-23
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/4179
10.5965/2764747102042013173
url https://www.revistas.udesc.br/index.php/reavi/article/view/4179
identifier_str_mv 10.5965/2764747102042013173
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/4179/2922
dc.rights.driver.fl_str_mv Copyright (c) 2015 Carolina Keil, Vitor Paulo Bogo, Marino Luiz Eyerkaufer
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Carolina Keil, Vitor Paulo Bogo, Marino Luiz Eyerkaufer
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 2 No. 4 (2013); 173-176
Revista Brasileira de Contabilidade e Gestão; Vol. 2 Núm. 4 (2013); 173-176
Revista Brasileira de Contabilidade e Gestão; v. 2 n. 4 (2013); 173-176
2764-7471
10.5965/2764747102042013
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
_version_ 1797048020374650880

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