Implantação do BSC visando a estruturação de um sistema de remuneração variável: um estudo de caso em uma empresa do setor farmacêutico

Abstract

In the high level of competition on the world stage, to have employees who do not have their performance assessed in accordance with the organization's strategic goals is a luxury that the companies can not take advantage. Seeking a more effective linkage between productivity and remuneration, companies are increasingly seeking models that address more systematic variable remuneration. The Participation in Profit Sharing works as a form of incentive to employees within the companies making these, from outcome targets agreed upon, may obtain additional to their fixed salaries, and work strategically in order to leverage the results of same. This study aims to verify the feasibility of the application of Method Profit and Results, as a premise for decision making, with the environment-based Balanced Scorecard linked to an action plan, enabling the alignment between the activities and strategy global organization. For this reason, these measures have been implemented in a branch pharmaceutical industry with the aim of improving the productivity of sectors, encourage performance together and seek a better way to achieve greater profitability.