Strategic alignment for a commercial enterprise: an analysis from balanced scorecard perspectives:

• Autor(a) principal: Teixeira, Clademir
• Data de Publicação: 2024
• Outros Autores: Kisata, Lauriany, Vogt, Mara, Kruger, Silvana Dalmutt
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/31870
• topic: Contabilidade Gerencial; Planejamento estratégico; Balanced scorecard; Balanced Scorecard; Planejamento Estratégico

Purpose: To identify initiatives for the strategic alignment of a commercial company in the utilities segment, based on the Balanced Scorecard. Methodology: A descriptive research was carried out, based on a case study, with a qualitative approach. Data collection took place through a questionnaire applied to employees, obtaining 40 valid responses. From the results it was verified that the initiatives that can contribute to the strategic alignment are aimed at: increasing the company's profitability, reducing the company's average cost and improving the cash flow, in terms of the financial perspective; increase the number of wholesale and retail customers, maintain active retail customers in the case of customer prospects; align inventory management processes, streamline service and streamline the operation of the internal information system with regard to the perspective of internal processes and; train employees and reduce turnover in terms of learning and growth. It is important that the company defines those responsible for monitoring the initiatives, so that the goals can be achieved and, consequently, the objectives can be achieved. Results: In general, the results highlight the relevance of the BSC methodology, for the alignment between the strategic objectives, indicators, targets and, in particular, the initiatives to put into practice what is expected for the organization, contributing with managers in the decision-making process, so that better decisions can be made, and the company is successful in its activities. Contribution of the Study: This study contributes to the literature by showing that the BSC can be used regardless of size or segment of activity and can serve as a benchmark for other similar small and medium-sized companies.