Fatores críticos na implantação do balanced scorecard (BSC) na indústria do entretenimento

Abstract

The Balanced Scorecard has been implemented in many companies of different segments around the world. In some cases, this application is interrupted due to lack of expected results or even for being unable to complete the implementation process. Analizing the risk factor in the implementation of this model throught a case study is important since BSC is, nowadays, one of the most utilized model and the chosen company is the greatest in Latin America in its field. The object of the researcher of this project was to search reasons that explains the failure of this model in such companies and test in an entertainment company if these reasons was also responsible for its failure during implementation. The results of this research will allow a heads up knowledge of these risk factors, assisting in the success of future implementation. It is a prejudgment that the lack of managerial and department involvement as well as proper reading of the indicators may be impeding factors of the success of the BSC. A descriptive and documentary study was made on cases previously researched and, at a second stage, a case study was made at a company of the entertainment segment in order to test the prejudged. After such studies, it was concluded that the causes for the failures are based on five impeding factors for the success of this model, being: Lack of team involvement, the company was not prepared for such implementation, dispute for power, unprepared contracted consulting, and the lack of vision and mission, are the motives that confirm the veracity of the raised prejudgment.