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BALANCED SCORECARD: evaluation of a proposal from a steel company
Authors: André Matheus Mella de Paulo; João Bosco Arbués Carneiro Júnior; Sofia Ines Niveiros
Number of views: 229
Today, companies are constantly seeking information that helps them to make decisions and analyze the actions they take, always looking for differentials and opportunities available that help in the measurement and interpretation of the information that isobtained. This paper seeks to answer the following question: Which perspectives that make up the Balanced Scorecard of the steel company analyzed reflect the proposal developed by Kaplan and Norton? The objective of this study is to analyze whether the Balanced Scorecard of the company XYZ was developed according to the methodology of Kaplan and Norton, doing this with the information made available by the company, taking into account the whole structure presented. Regarding the methodology the research was descriptive, case study, qualitative and being cross-sectional. Relevant research topics such as: strategic planning, corporate strategies, Porter model, Balanced Scorecard, learning and growth perspective, internal process perspective, client perspective, financial perspective and strategic maps were discussed. In view of the analyzes, it was verified that the methodology used by the company XYZ fits in the proposal of Kaplan and Norton.