Proposal for a methodology based on the Balanced Scorecard for support of strategic management in a breakbulk transport company

Authors

  • Sabrina do Nascimento Universidade Federal de Santa Catarina
  • Diane Rossi Maximiano Reina Universidade Federal de Santa Catarina
  • Alessandra Vasconcelos Gallon Universidade Federal de Santa Catarina
  • Sandra Rolim Ensslin Universidade Federal de Santa Catarina
  • Juliane Vieira de Souza Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.22277/rgo.v1i2.41

Abstract

Among the more recent methodologies for assessing organizational performance and strategic management, the Balanced Scorecard (BSC) stands out by its appearance in the literature and its use in Brazilian companies. In this perspective, the objective of this work is to propose a methodology based on BSC for support of strategic management in breakbulk Transport Company. To do so, a descriptive study was made, by means of case study, with a qualitative approach on data. The data source was of a primary (participation in ‘brainstorming meetings’) and secondary (managerial documents and accounting reports) nature. Starting with the constructed proposal, which was validated by the company, it was possible to: (i) develop a SWOT analysis of the company; (ii) generate a set of thirteen performance indicators, financial and non-financial, for the four perspectives (Financial, Customer, Internal Processes and Learning and Growth); and (iii) build a strategic map for the company, conforming to its strategy. Lastly, it is conjectured that the adaptation by the company along the master lines of the BSC can assist the company in achieving the defined strategy, by means of monitoring the critical points of success of the organization.

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Author Biographies

Sabrina do Nascimento, Universidade Federal de Santa Catarina

Departamento de Ciências Contábeis - Contabilidade

Diane Rossi Maximiano Reina, Universidade Federal de Santa Catarina

Departamento de Ciências Contábeis - Contabilidade

Alessandra Vasconcelos Gallon, Universidade Federal de Santa Catarina

Departamento de Ciências Contábeis - Contabilidade e Doutoranda em Engenharia de Produção - UFSC

Sandra Rolim Ensslin, Universidade Federal de Santa Catarina

Depto Ciências Contábeis - Contabilidade e coordenadora do Programa de Pós-Graduação em Contabilidade - UFSC

Juliane Vieira de Souza, Universidade Federal de Santa Catarina

Depto. Ciências Contabéis - Contabilidade - Mestranda do PPGC-UFSC.

Published

2008-12-29