Estruturação e validação de um Balanced Scorecard para avaliação da gestão de estoques em empresas de bebidas

Abstract

The structure of of a Balanced Scorecard (BSC) focused on Inventory Management brings a new perspective of using this tool that had previously only use the strategic level of the company. However, in order to check that the indicators chosen for their design is related to the company's results it is necessary that this rating system is analyzed through a quantitative approach. This study aims to develop a method that helps to check If the indicators are aligned with the financial and operating results, by checking the degree of inter-relationship among these results and other indicators present at the Balanced Scorecard (BSC) facing the Inventory Management. The method presents the coefficient of each indicator stock, trying to confirm that it is actually directed to the company's results and thus confirm that the BSC has aligned with the company's strategy, considering the degree of importance of each indicator to inventory management and to obtain results for the company. For this purpose, have used three tools for analysis and processing of data that formed the basis for the construction of the proposed method: Analysis of Variance, Correlation, Multivariate Model (Multiple Regression). The proposed method was applied in a large company in the beverage industry, and was effective as a helpful instrument for the validation and support of a Balanced Scorecard. Through the results achieved it was verified that some indicators are aligned with the financial and operating results of the company and it was also possible to establish a degree of importance of each indicator stock for every aspect of the company's results, either operating or finance.