Balanced Scorecard como instrumento de planejamento estratégico para medir desempenho das empresas

Abstract

In a competitive market firms tend to reduce their long-term ability to profit due to the entry of new competitors. Companies aiming to achieve an economic and financial performance superior to their competitors seeking to develop management tools and techniques that gives you a competitive advantage. In this context, a competitive advantage occurs during the construction of strategic planning that enables companies to define which direction to walk, enhancing their skills and integrating them with the environment which are inserted in order to achieve the best results. To measure the performance achieved by companies to formulate and implement strategic planning is a tool used for strategic management called balanced scorecard to translate strategy, transforming it into measurable goals and measures in four perspectives: financial, customer, internal processes and growth learning. These perspectives are integrated through a relation of cause and effect and converting intangible assets into tangible results. The objective of this study was to show that the balanced scorecard is a tool for efficient control of strategic planning in the long term and how this tool can improve the creation, deployment and management of organizational strategy in order to create more value for businesses. The research described the competitive environment that provides companies to seek efficient management techniques to achieve their long term goals, concepts of strategic planning and performance measures of the balanced scorecard.