Vision of the Balanced Scorecard in micro, small and medium enterprises
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Sistemas & Gestão |
Texto Completo: | https://www.revistasg.uff.br/sg/article/view/1505 |
Resumo: | In organizations, performance indicators are used to measure outcomes and aid decision making. It is noted that micro, small and medium-sized enterprises (MSMEs) have more difficulties in using measurement tools. Given this reality, this study aims to identify, from a bibliographical research, the main barriers encountered in the use of the Balanced Scorecard (BSC) in MSMEs. For that, a research was carried out from the classic bibliography, evolving to contemporary publications, ending with the presentation of a comparative table of the use of BSC, advantages and disadvantages according to each work studied. The study addresses the most frequent difficulties for the use of performance indicators, in particular the BSC, which covers perspectives related to the decision maker and factors related to resource limitations. As a highlight to the results achieved, the diversity of the aspects addressed is highlighted, which enabled a more complete understanding of the BSC as a contribution tool for the decision-maker to take the first steps in measuring performance. |
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Vision of the Balanced Scorecard in micro, small and medium enterprisesVisão do Balanced Scorecard nas micro, pequenas e médias empresasBalanced ScorecardMicroSmall and Medium EnterprisePerformance Measurement.Balanced ScorecardMicroPequena e Média EmpresaMedição de Desempenho.In organizations, performance indicators are used to measure outcomes and aid decision making. It is noted that micro, small and medium-sized enterprises (MSMEs) have more difficulties in using measurement tools. Given this reality, this study aims to identify, from a bibliographical research, the main barriers encountered in the use of the Balanced Scorecard (BSC) in MSMEs. For that, a research was carried out from the classic bibliography, evolving to contemporary publications, ending with the presentation of a comparative table of the use of BSC, advantages and disadvantages according to each work studied. The study addresses the most frequent difficulties for the use of performance indicators, in particular the BSC, which covers perspectives related to the decision maker and factors related to resource limitations. As a highlight to the results achieved, the diversity of the aspects addressed is highlighted, which enabled a more complete understanding of the BSC as a contribution tool for the decision-maker to take the first steps in measuring performance.Nas organizações, os indicadores de desempenho são utilizados para medir os resultados e auxiliar a tomada de decisão. Observa-se que as micro, pequenas e médias empresas (MPME) têm mais dificuldades em utilizar as ferramentas de medição. Diante dessa realidade, o presente estudo tem como objetivo identificar, a partir de uma pesquisa bibliográfica, as principais barreiras encontradas no uso do Balanced Scorecard (BSC) nas MPME. Para tanto, foi realizado um levantamento a partir da bibliografia clássica, evoluindo para publicações contemporâneas, finalizando com a apresentação de um quadro comparativo da utilização do BSC, vantagens e desvantagens de acordo com cada obra estudada. O estudo aborda as dificuldades mais frequentes para a utilização dos indicadores de desempenho, em particular o BSC, que abrange perspectivas relacionadas ao tomador de decisão e fatores relacionados às limitações de recursos. Como destaque para os resultados alcançados cita-se a diversidade dos aspectos abordados, o que possibilitou o entendimento mais completo do BSC como uma ferramenta de contribuição para o tomador de decisão dar os primeiros passos na medição de desempenho.ABEC2019-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPesquisa Bibliograficatext/htmltext/htmlapplication/pdfapplication/pdfhttps://www.revistasg.uff.br/sg/article/view/150510.20985/1980-5160.2019.v14n1.1505Sistemas & Gestão; v. 14 n. 1 (2019): MARÇO 2019; 131-1411980-516010.20985/1980-5160.2019.v14n1reponame:Sistemas & Gestãoinstname:Universidade Federal Fluminense (UFF)instacron:UFFporenghttps://www.revistasg.uff.br/sg/article/view/1505/htmlhttps://www.revistasg.uff.br/sg/article/view/1505/html_1https://www.revistasg.uff.br/sg/article/view/1505/pdfhttps://www.revistasg.uff.br/sg/article/view/1505/pdf_1Copyright (c) 2019 Sistemas & Gestãoinfo:eu-repo/semantics/openAccessCosta, Maria Lúcia Ribeiro daGiani, Erico Giuliano de SouzaGaldamez, Edwin V. Cardoza2020-05-29T17:17:04Zoai:ojs.www.revistasg.uff.br:article/1505Revistahttps://www.revistasg.uff.br/sgPUBhttps://www.revistasg.uff.br/sg/oai||sg.revista@gmail.com|| periodicos@proppi.uff.br1980-51601980-5160opendoar:2020-05-29T17:17:04Sistemas & Gestão - Universidade Federal Fluminense (UFF)false |
dc.title.none.fl_str_mv |
Vision of the Balanced Scorecard in micro, small and medium enterprises Visão do Balanced Scorecard nas micro, pequenas e médias empresas |
title |
Vision of the Balanced Scorecard in micro, small and medium enterprises |
spellingShingle |
Vision of the Balanced Scorecard in micro, small and medium enterprises Costa, Maria Lúcia Ribeiro da Balanced Scorecard Micro Small and Medium Enterprise Performance Measurement. Balanced Scorecard Micro Pequena e Média Empresa Medição de Desempenho. |
title_short |
Vision of the Balanced Scorecard in micro, small and medium enterprises |
title_full |
Vision of the Balanced Scorecard in micro, small and medium enterprises |
title_fullStr |
Vision of the Balanced Scorecard in micro, small and medium enterprises |
title_full_unstemmed |
Vision of the Balanced Scorecard in micro, small and medium enterprises |
title_sort |
Vision of the Balanced Scorecard in micro, small and medium enterprises |
author |
Costa, Maria Lúcia Ribeiro da |
author_facet |
Costa, Maria Lúcia Ribeiro da Giani, Erico Giuliano de Souza Galdamez, Edwin V. Cardoza |
author_role |
author |
author2 |
Giani, Erico Giuliano de Souza Galdamez, Edwin V. Cardoza |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Costa, Maria Lúcia Ribeiro da Giani, Erico Giuliano de Souza Galdamez, Edwin V. Cardoza |
dc.subject.por.fl_str_mv |
Balanced Scorecard Micro Small and Medium Enterprise Performance Measurement. Balanced Scorecard Micro Pequena e Média Empresa Medição de Desempenho. |
topic |
Balanced Scorecard Micro Small and Medium Enterprise Performance Measurement. Balanced Scorecard Micro Pequena e Média Empresa Medição de Desempenho. |
description |
In organizations, performance indicators are used to measure outcomes and aid decision making. It is noted that micro, small and medium-sized enterprises (MSMEs) have more difficulties in using measurement tools. Given this reality, this study aims to identify, from a bibliographical research, the main barriers encountered in the use of the Balanced Scorecard (BSC) in MSMEs. For that, a research was carried out from the classic bibliography, evolving to contemporary publications, ending with the presentation of a comparative table of the use of BSC, advantages and disadvantages according to each work studied. The study addresses the most frequent difficulties for the use of performance indicators, in particular the BSC, which covers perspectives related to the decision maker and factors related to resource limitations. As a highlight to the results achieved, the diversity of the aspects addressed is highlighted, which enabled a more complete understanding of the BSC as a contribution tool for the decision-maker to take the first steps in measuring performance. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-04-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Pesquisa Bibliografica |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistasg.uff.br/sg/article/view/1505 10.20985/1980-5160.2019.v14n1.1505 |
url |
https://www.revistasg.uff.br/sg/article/view/1505 |
identifier_str_mv |
10.20985/1980-5160.2019.v14n1.1505 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://www.revistasg.uff.br/sg/article/view/1505/html https://www.revistasg.uff.br/sg/article/view/1505/html_1 https://www.revistasg.uff.br/sg/article/view/1505/pdf https://www.revistasg.uff.br/sg/article/view/1505/pdf_1 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Sistemas & Gestão info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Sistemas & Gestão |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
text/html text/html application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
ABEC |
publisher.none.fl_str_mv |
ABEC |
dc.source.none.fl_str_mv |
Sistemas & Gestão; v. 14 n. 1 (2019): MARÇO 2019; 131-141 1980-5160 10.20985/1980-5160.2019.v14n1 reponame:Sistemas & Gestão instname:Universidade Federal Fluminense (UFF) instacron:UFF |
instname_str |
Universidade Federal Fluminense (UFF) |
instacron_str |
UFF |
institution |
UFF |
reponame_str |
Sistemas & Gestão |
collection |
Sistemas & Gestão |
repository.name.fl_str_mv |
Sistemas & Gestão - Universidade Federal Fluminense (UFF) |
repository.mail.fl_str_mv |
||sg.revista@gmail.com|| periodicos@proppi.uff.br |
_version_ |
1798320144623075328 |