Proposta de aplicação da ferramenta Balanced Scorecard (BSC) em uma pequena indústria de alimentos em Belém-PA

Abstract

As a result of a competitive and dynamic market, it is important that organizations, independently of their size, define strategies that can make them grow and achieve their goals. For this purpose, these have to be planned, executed and controlled, by the implentation of some management tools, such as the Balanced Scorecard-BSC, that is based in performance indicators. In spite of this, some managers, especially in Small Enterprises, don´t implement an efficient strategic planning and have difficulties to adopt the performance indicators, due to adverse factors.This research aimed to propose a management model based on BSC, using as a study object a small food manufaturer.The necessary data were collected through the evaluation of the current strategic planning and interviews with managers and employees.In addtion, the environmental was investigated, using the SWOT analysis, ideological rewiew, BSC construction, correlatin matrix and suggestions for the monitoring process of indicators and actions were made. Therefore, a control model of the stratetic planning was elaborated.