Desenvolvimento do balanced scorecard de acordo com analise de indicadores de desempenho em uma indústria cearense

Abstract

Making decisions based on new acquired strategic tools has been increased importance in the management of organizations, for the increasingly complex and changing environment of today's market, knowing manage the organization's resources in order to ensure your financial success is a competitive advantage. In this context the acceptance of the Balanced Scorecard (BSC) by the organizations has gained strength. This tool allows the organization to define its strategic indicators in four main interrelated perspectives: financial, customer, internal processes and learning and growth. The good management of these indicators prompts the organization to maximize value for shareholders and hence to excel in its area of operation. This research aims to the building of the Balanced Scorecard indicators framework in a processing industry in cashew in the state of Ceará. The methodology used in this study was a qualitative case study. For this goal, it was still necessary a literature review on the topic, beyond the study of the company’s situation before the study. The results of this work was the construction of an indicator framework for the organization and from that seed, the company develops the theme Balanced Scorecard, contemplating the four perspectives of the methodology