Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal
Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors...
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| Materyal Türü: | Dissertação |
| Dil: | por |
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Universidade Federal do Rio Grande do Norte
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| Online Erişim: | https://repositorio.ufrn.br/jspui/handle/123456789/15041 |
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| Özet: | Small businesses are experiencing growth scenario in emerging countries by the prospect of
economic development, these countries, including Brazil, have a booming economy before the
world crisis in the last five years, especially with the participation of small and medium
enterprises. These factors generate increased competition and the need to expand market share
through management actions in the quest for acquiring new customers. Moreover, these
changes increase the need to properly use the information and organizational performance.
Some national and international studies show the existence of peculiarities in small
organizations, especially in environments of family management. Such particularities raise a
scenario with several organizational deficiencies regarding the evaluation of their performance.
In some cases, when there are static systems, traditional and focused only on the financial
perspective, especially short term. Alternatively, the tools encourage strategic planning and
observance of medium and long term, in many ways, whether financial, internal processes,
customers, suppliers, and innovation, among others. Therefore, this study aims to identify and
analyze the applicability of the system performance evaluation with emphasis on strategic and
BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with
the participation of 25 companies, whose research was conducted between 2012 and 2013.
Therefore, the research included the construction process and a structured questionnaire on
practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard.
Whose main result presented a high degree of interest in the applicability of the BSC by most
of the participating institutions. Furthermore, It was observed the growing interest in using the
Balanced Scorecard when it increases the company size, regardless of the area of market action.
Participating companies have shown an outline of the strategic objectives and the establishment
of indicators for assessing the performance due to their correlations with the BSC |
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