Da onda da gestão da qualidade a uma filosofia da qualidade da gestão: Balanced Scorecard promovendo mudanças

• Main Author: Lima, Andréa Cavalcanti Correia
• Publication Date: 2004
• Other Authors: Cavalcanti, Arlei Antonio, Ponte, Vera
• Format: Article
• Language: por
• Source: Revista Contabilidade & Finanças (Online)
• Download full: https://www.revistas.usp.br/rcf/article/view/34127
• topic: estratégia; gestão; qualidade; Balanced Scorecard; strategy; management; quality; Balanced Scorecard

In recent years, many organizations have been managed according to the principles of Total Quality Management (TQM), which became known around the globe in the 1980's, when looking for explanations for the so-called "Japanese miracle". TQM was presented as being capable of solving all problems and attending to all company management needs, a stage that seems outdated now. In the search for a model that would allow them to analyze and follow up the implementation of organizational strategies, without remaining limited to Quality indicators, many companies started to adopt the Balanced Scorecard (BSC). Companies using TQM question whether it is viable together with the BSC. In order to contribute to a solution to this question, this article discusses the possibility of aligning these two tools. Therefore, a case study was carried out at the Caesar Park Hotel Fortaleza, a company that implanted TQM in 1997 and started to adopt the BSC in 2000. The research reveals that the principles of TQM and the BSC can be aligned, to the extent that they are mutually complementary, and that the joint use of both tools provides for better business strategy management.