Análise dos indicadores da perspectiva financeira do balanced scorecard: um estudo dos indicadores em um banco público com funções de agente de políticas

Abstract

This article aims to analyze the indicators of a bank with functions of public policies framed in the financial dimension of Balanced Scorecard agent, the level of disclosure of Balanced Scorecard Financial indicators presented by Caixa Econômica Federal (CEF). This research presented an exploratory nature, as to the qualitative approach was used. The method used was the case study. Data were collected at the bank site through the financial statements and other reports available. It was identified that the CEF showed a level of disclosure of indicators that make up the financial perspective of the BSC 66,66 %. Were released five out of the seven indicators identified by the study within the financial perspective of the Balanced Scorecard. Reasonable level of disclosure, but due to the lack of disclosure of two important indicators, Economic Value Added (EVA) and Value Added Base Caixa, committed to limiting the analysis further analysis. Thus, the user of the information that you want to analyze the financial perspective by BSC, have limited their analysis.