Balanced scorecard versus sistemas de medição de desempenho com foco na perspectiva financeira: fatores determinantes de aquisição

Abstract

Over the years, organizations have reached very high levels of competitiveness, thus increasing the search for ways to measure their performance and operationalize strategies. There are currently several performance measurement systems with different ideologies and perspectives. This paper aims to analyze the factors that contributed to the acquisition of a performance measurement system focused solely on the financial perspective in detriment of the Balanced Scorecard by a Ceará retailer in the fashion retail sector. In order to reach this objective, we sought guidance in the literature, analyzed the assigned documents and conducted an interview with the manager of company X. With the results it was possible to identify the factors that influenced the acquisition and it was also possible to verify that the acquisition was focused for an alignment with the new mission and vision, that is, the new market positioning of company X. It was also possible to highlight if there is a possibility of a system with focus only on the financial perspective creating strategy awareness from the relations of cause and effect that translate mission and vision into day to day tasks.