Desdobramento da perspectiva financeira do BSC: análise de uma empresa construtora

Abstract

Construction companies have difficulties to explicit their corporate and production strategies, generating commonly a lack of strategic focus and, principally, misalignment among the managerial levels. In this context, this paper aims to analyze the deployment of the financial perspective of the Balanced Scorecard through a case study in a building company in the city of Fortaleza, CE. The financial perspective was chosen for the study because the cost is the most competitive criterion glimpsed by building companies. As a result, a tailored strategic network chart was proposed, that shows since the global financial target until the performance indicators linked to Production Planning and Control. If the building companies have difficulties in explicit their strategies, as pointed out in the literature, some evidences that corroborate this thesis were presented as the misalignment of the global financial target with the real situation of the company and their portfolio of projects and its partners.