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Balanced Scorecard IBMEC

Balanced Scorecard IBMEC

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Published by macielcmf
apostila do curso de BSC do IBMEc
apostila do curso de BSC do IBMEc

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Published by: macielcmf on Mar 07, 2010
Copyright:Attribution Non-commercial

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07/15/2013

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1
BALANCED SCORECARD
 
Dezembro.02
 
 
2
RESUMO
Devido à crescente concorrência em todos os setores da economia em âmbito global, faz-senecessário a utilização da estratégia nas empresas, para que estas possam oferecer algumavantagem competitiva frente as suas concorrentes. Para tal, é necessário definir suas metase objetivos de forma clara e aplicável. Porém, o que as empresas apresentam maisdificuldades, não é na definição de qual estratégia seguir, mas sim, na aplicação daestratégia exatamente como foi traçada previamente. No intuito de oferecer melhoreficácia no processo de implantação da estratégia, os Doutores David Norton e RobertKaplan desenvolveram uma ferramenta patenteada de
 Balanced Scoredcard 
. Estaferramenta possibilita, através da visão de quatro perspectivas, o processo da implantaçãoda estratégia, de modo a garantir o controle da estratégia nessas quatro perspectivas. Aofinal do projeto, tem-se a estratégia implementada na empresa como um todo.Esta pesquisa foi realizada com base nos livros sobre
 Balanced Scorecard,
artigosnacionais e internacionais sobre o tema, e também em livros relacionados à estratégia
 ,
e aestrutura das empresas.Ao final, concluímos a pesquisa com aplicações práticas da ferramenta em empresasconceituadas.
 
3
ABSTRACT
Due to the growing competition in all of the sectors from the economy in global scope, it´snecessary to use the strategy in the companies, so that it can offer some competitiveadvantage relative to your competitors. To do so, it is necessary to define yours goals andaims clearly. However, is the biggest challenges are not in the definition of which strategyfollow, but in the application of the strategy exactly as was drawn before. Aiming to offerbetter efficacy in putting the strategy to work, David Norton and Robert Kaplan developeda tool called Balanced Scoredcard. This tool enables, through four perspectives, theimplementation of the strategy, in order to guarantee the control of the strategy in thesefour perspectives., By the end of the project, they have the strategy implemented in thecompany as a whole.This research was carried out based on the books about Balanced Scorecard, internationaland national articles about the subject, and also in books related to the strategy, and thestructure of the companies. In the end, we conclude the research with applicationexamples in companies that are known worldwide.

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