Aplicação do balanced scorecard em empresa familiar do setor de serviços: um estudo de caso

• Autor(a) principal: Barbosa, Clovis
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26292
• topic: gestão; empresas familiares; balanced scorecard; estratégia; management; family business; balanced scorecard; strategy; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The balanced scorecard (BSC) has enabled positive results for organizations, as it reveals a tool that assists in managing the strategies and identifies the performance indicators that measure the achievement of goals. Seeking to extend the knowledge on the subject was prepared initially a literature search on the key concepts of the BSC. As a result, we developed a case study aimed to analyze the results obtained in the implementation of the BSC in a family business in the service sector company named ALFA here. The data collection instrument used was a semi-structured interview guide, and the data collected were analyzed using the technique of content analysis. The results obtained from the case study show that the BSC has brought benefits to the company's management as improved internal processes, human capital investment and a clear and comprehensive overview of the strategic objectives with goal setting focused on strategy. With content analysis we identified seven main categories: Determinants for the Implementation of the BSC ALFA; Family of Culture ALFA Influencing the Implementation of BSC, BSC and Strategy Implementation in ALFA; BSC Changing and Improving Management in ALFA, Problems in the implementation of the BSC ALFA; Learning from the implementation of the BSC ALFA and Certainties and Doubts About the implementation of BSC in ALFA, that illustrates the results of the research. The main findings of the research were: the company is actually getting tangible benefits with the implementation of the BSC and its managers achieved an excellent tool to assist them in managing the company. It is understood that the results of the research can be applied directly to other companies such as ALFA family nature, or even for small or medium sized businesses that are planning to deploy the BSC.