Desdobramento da perspectiva financeira do Balanced Scorecard corporativo para a estratégia de produção: análise do alinhamento em uma empresa de construção civil

Abstract

The construction sector has been increasing significantly over the past 10 years. For example, from 2004 to 2011 the sector had average GDP growth of approximately 5% per year. Part of this expansion is mainly due to the expansion of measures such as reducing the interest rate, extension of credit lines, Minha Casa Minha Vida program, program of accelerated growth and large investments for the 2014 World Cup and 2016 Olympics. This context of great expansion and search for spaces in the market has increased competition among companies. Thus, the companies began to show more attention to strategies developed at both corporate and production sector. However, these strategies are often implemented inefficiently, not contemplating the real needs of the company and creating a misalignment between the strategic levels. To control and management of the strategies and analysis of possible strategic imbalances, companies are using various management tools, such as the Balanced Scorecard. The present work has as main objective to develop an analysis of the alignment between the strategic levels (corporative, business & production) in an enterprise of construction industry based on using the Balanced Scorecard management tool.