Proposição de um modelo de gestão estratégica para uma pequena empresa do ramo de jóias e semijóias: uma aplicação do balanced scorecard

Abstract

This study presents in a clear and objective way an application of Balanced Scorecard tool in a small jewelry company located in Belém-Pará. The objective on BSC’s elaboration is to propose a management gadget used for the company’s best interest, helping to organize the planning of goals using financial and non-financial indicators. BSC’s construction was realized in four steps: on step one, we searched about the company’s strategic planning (mission, vision, values), and an indoor and outdoor environment analysis using SWOT. We validated the strategic goal on long term and through brainstorming, the strategic objectives of every BSC’s perspective were created. On step two, we elucidate the direction over tools, created long-term goals, such as strategic objectives on every BSC’s perspective (financial, clients, construction and growth). On step three, the indicators, metrics and its measure methodology were created. On step four, the goals to overcome strategic objectives and tasks to reach those goals were formulated. During research, some tools were used to help BCS’s construction: benchmarking, brainstorming, cross SWOT and 5W1H.