Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UNIOESTE |
Texto Completo: | http://tede.unioeste.br/handle/tede/5737 |
Resumo: | This study aims to propose a management tool based on the Balanced Scorecard that meets the principles of family farming cooperatives. Considering that cooperatives are important entities for the continuity of family farming, their efficient management is necessary. The BSC is a widely used tool for management, but it does not serve family farming cooperatives with the cooperative principles and particularities involved. The focus was to present a model that encompasses social and cooperation issues, which are the basis and objective of these entities. To propose the model, a literature review was carried out to understand the particularities and proposition of a model. For validation and evolution of the model, it was validated by experts using the Delphi Methodology. The model foresees six perspectives: social, economic, markets and customers, processes, learning and growth and cooperation, providing a strategic map and proposed indicators for each strategic objective. A simplified implementation procedure was also formatted, taking into account the situation of few resources of the entities studied. In addition, the BSC was implemented in a family farming cooperative located in Cascavel. All deployment steps have been completed. Not all indicators were initially adopted, but the cooperative's managers were able to see their objectives and mode of operation described in the model. The model managed to address the cooperative principles and the particularities of family farming cooperatives. The strategic map was approved by the cooperative's managers, for displaying cooperation as a basis and showing that the organization's objective is not only financial, but also social. |
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Bertolini , Geysler Rogis Florhttp://lattes.cnpq.br/0850609521779159Lago , Sandra Mara Stockerhttp://lattes.cnpq.br/9029097396275219Bertolini , Geysler Rogis Florhttp://lattes.cnpq.br/0850609521779159Lago , Sandra Mara Stockerhttp://lattes.cnpq.br/9029097396275219Dall’Asta , Denishttp://lattes.cnpq.br/2346598206153710Dal Vesco , Delci Grapégiahttp://lattes.cnpq.br/3321706750568197Fariña , Luciana Oliveira dehttp://lattes.cnpq.br/2043990245681647http://lattes.cnpq.br/2687140621723678Zachow , Marlowa2022-01-20T15:06:49Z2021-08-26ZACHOW, Marlowa. Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar. 2021. 163 f. Tese (Doutorado em Desenvolvimento Rural Sustentável) - Universidade Estadual do Oeste do Paraná, Marechal Cândido Rondon, 2021.http://tede.unioeste.br/handle/tede/5737This study aims to propose a management tool based on the Balanced Scorecard that meets the principles of family farming cooperatives. Considering that cooperatives are important entities for the continuity of family farming, their efficient management is necessary. The BSC is a widely used tool for management, but it does not serve family farming cooperatives with the cooperative principles and particularities involved. The focus was to present a model that encompasses social and cooperation issues, which are the basis and objective of these entities. To propose the model, a literature review was carried out to understand the particularities and proposition of a model. For validation and evolution of the model, it was validated by experts using the Delphi Methodology. The model foresees six perspectives: social, economic, markets and customers, processes, learning and growth and cooperation, providing a strategic map and proposed indicators for each strategic objective. A simplified implementation procedure was also formatted, taking into account the situation of few resources of the entities studied. In addition, the BSC was implemented in a family farming cooperative located in Cascavel. All deployment steps have been completed. Not all indicators were initially adopted, but the cooperative's managers were able to see their objectives and mode of operation described in the model. The model managed to address the cooperative principles and the particularities of family farming cooperatives. The strategic map was approved by the cooperative's managers, for displaying cooperation as a basis and showing that the organization's objective is not only financial, but also social.Este estudo tem como objetivo propor uma ferramenta de gestão baseada no Balanced Scorecard que atenda aos princípios das cooperativas de agricultura familiar. Considerando que as cooperativas são entidades importantes para a continuidade da agricultura familiar, sua gestão de forma eficiente é necessária. O BSC é uma ferramenta bastante utilizada para a gestão, porém, não atende às cooperativas de agricultura familiar com os princípios cooperativistas e particularidades envolvidas. O foco foi apresentar um modelo que englobe as questões sociais e de cooperação, que são a base e objetivo dessas entidades. Para propor o modelo, foi feita revisão de literatura para entendimento das particularidades e proposição de um modelo. Para validação e evolução do modelo, este foi validado por especialistas, utilizando a Metodologia Delphi. O modelo prevê seis perspectivas: social, econômica, mercados e clientes, processos, aprendizado e crescimento e cooperação, prevendo um mapa estratégico e indicadores propostos para cada objetivo estratégico. Também foi formatado procedimento de implantação simplificado, levando em consideração a situação de poucos recursos das entidades estudadas. Além disso, foi implantado o BSC em uma cooperativa de agricultura familiar situada em Cascavel. Todas as etapas de implantação foram concluídas. Nem todos os indicadores foram adotados inicialmente, porém, os gestores da cooperativa conseguiram enxergar seus objetivos e seu modo de operação descritos no modelo. O modelo conseguiu abordar os princípios cooperativistas e as particularidades das cooperativas de agricultura familiar. O mapa estratégico foi aprovado pelos gestores da cooperativa, por exibir como base a cooperação e mostrar que o objetivo da organização não é apenas financeiro, mas também social.Submitted by Helena Bejio (helena.bejio@unioeste.br) on 2022-01-20T15:06:49Z No. of bitstreams: 2 Marlowa_Zachow_2021.pdf: 4317284 bytes, checksum: 8bc0c3063f9eb02ba9e59643add49cb1 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2022-01-20T15:06:49Z (GMT). No. of bitstreams: 2 Marlowa_Zachow_2021.pdf: 4317284 bytes, checksum: 8bc0c3063f9eb02ba9e59643add49cb1 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2021-08-26application/pdfpor-6392337873870130111500Universidade Estadual do Oeste do ParanáMarechal Cândido RondonPrograma de Pós-Graduação em Desenvolvimento Rural SustentávelUNIOESTEBrasilCentro de Ciências Agráriashttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessEconomia solidáriaPlanejamento estratégicoBSCCIÊNCIAS AGRÁRIAS: DESENVOLVIMENTO RURAL SUSTENTÁVELBalanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiarinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesis-1472799544991305319600600-7585593950289668980reponame:Biblioteca Digital de Teses e Dissertações do UNIOESTEinstname:Universidade Estadual do Oeste do Paraná (UNIOESTE)instacron:UNIOESTEORIGINALMarlowa_Zachow_2021.pdfMarlowa_Zachow_2021.pdfapplication/pdf4317284http://tede.unioeste.br:8080/tede/bitstream/tede/5737/5/Marlowa_Zachow_2021.pdf8bc0c3063f9eb02ba9e59643add49cb1MD55CC-LICENSElicense_urllicense_urltext/plain; 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dc.title.por.fl_str_mv |
Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar |
title |
Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar |
spellingShingle |
Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar Zachow , Marlowa Economia solidária Planejamento estratégico BSC CIÊNCIAS AGRÁRIAS: DESENVOLVIMENTO RURAL SUSTENTÁVEL |
title_short |
Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar |
title_full |
Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar |
title_fullStr |
Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar |
title_full_unstemmed |
Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar |
title_sort |
Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar |
author |
Zachow , Marlowa |
author_facet |
Zachow , Marlowa |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Bertolini , Geysler Rogis Flor |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/0850609521779159 |
dc.contributor.advisor-co1.fl_str_mv |
Lago , Sandra Mara Stocker |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://lattes.cnpq.br/9029097396275219 |
dc.contributor.referee1.fl_str_mv |
Bertolini , Geysler Rogis Flor |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/0850609521779159 |
dc.contributor.referee2.fl_str_mv |
Lago , Sandra Mara Stocker |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/9029097396275219 |
dc.contributor.referee3.fl_str_mv |
Dall’Asta , Denis |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/2346598206153710 |
dc.contributor.referee4.fl_str_mv |
Dal Vesco , Delci Grapégia |
dc.contributor.referee4Lattes.fl_str_mv |
http://lattes.cnpq.br/3321706750568197 |
dc.contributor.referee5.fl_str_mv |
Fariña , Luciana Oliveira de |
dc.contributor.referee5Lattes.fl_str_mv |
http://lattes.cnpq.br/2043990245681647 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/2687140621723678 |
dc.contributor.author.fl_str_mv |
Zachow , Marlowa |
contributor_str_mv |
Bertolini , Geysler Rogis Flor Lago , Sandra Mara Stocker Bertolini , Geysler Rogis Flor Lago , Sandra Mara Stocker Dall’Asta , Denis Dal Vesco , Delci Grapégia Fariña , Luciana Oliveira de |
dc.subject.por.fl_str_mv |
Economia solidária Planejamento estratégico BSC |
topic |
Economia solidária Planejamento estratégico BSC CIÊNCIAS AGRÁRIAS: DESENVOLVIMENTO RURAL SUSTENTÁVEL |
dc.subject.cnpq.fl_str_mv |
CIÊNCIAS AGRÁRIAS: DESENVOLVIMENTO RURAL SUSTENTÁVEL |
description |
This study aims to propose a management tool based on the Balanced Scorecard that meets the principles of family farming cooperatives. Considering that cooperatives are important entities for the continuity of family farming, their efficient management is necessary. The BSC is a widely used tool for management, but it does not serve family farming cooperatives with the cooperative principles and particularities involved. The focus was to present a model that encompasses social and cooperation issues, which are the basis and objective of these entities. To propose the model, a literature review was carried out to understand the particularities and proposition of a model. For validation and evolution of the model, it was validated by experts using the Delphi Methodology. The model foresees six perspectives: social, economic, markets and customers, processes, learning and growth and cooperation, providing a strategic map and proposed indicators for each strategic objective. A simplified implementation procedure was also formatted, taking into account the situation of few resources of the entities studied. In addition, the BSC was implemented in a family farming cooperative located in Cascavel. All deployment steps have been completed. Not all indicators were initially adopted, but the cooperative's managers were able to see their objectives and mode of operation described in the model. The model managed to address the cooperative principles and the particularities of family farming cooperatives. The strategic map was approved by the cooperative's managers, for displaying cooperation as a basis and showing that the organization's objective is not only financial, but also social. |
publishDate |
2021 |
dc.date.issued.fl_str_mv |
2021-08-26 |
dc.date.accessioned.fl_str_mv |
2022-01-20T15:06:49Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
ZACHOW, Marlowa. Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar. 2021. 163 f. Tese (Doutorado em Desenvolvimento Rural Sustentável) - Universidade Estadual do Oeste do Paraná, Marechal Cândido Rondon, 2021. |
dc.identifier.uri.fl_str_mv |
http://tede.unioeste.br/handle/tede/5737 |
identifier_str_mv |
ZACHOW, Marlowa. Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar. 2021. 163 f. Tese (Doutorado em Desenvolvimento Rural Sustentável) - Universidade Estadual do Oeste do Paraná, Marechal Cândido Rondon, 2021. |
url |
http://tede.unioeste.br/handle/tede/5737 |
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por |
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por |
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600 600 |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Marechal Cândido Rondon |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Desenvolvimento Rural Sustentável |
dc.publisher.initials.fl_str_mv |
UNIOESTE |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Centro de Ciências Agrárias |
publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Marechal Cândido Rondon |
dc.source.none.fl_str_mv |
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UNIOESTE |
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