Fatores potencializadores e restritivos à implantação do balanced scorecard: estudo de caso em uma empresa de construção civil do Ceará

Abstract

The Balanced Scorecard is a tool used as a management model developed for the strategic execution, based on management by indicators. It is a tool created for the strategic execution around four main perspectives: financial, customer, internal processes and learning and growth. This case study had as objective to analyze the implementation of the Balanced Scorecard in a construction company in the state of Ceará, in order to identify the main inducing factors and restrictive for the deployment tool and was defined as quantitative and qualitative. Data collection was performed through two different instruments: questionnaire and interview guide semi-structured. To analyze the research’s quantitative results was used the Software Statistical Package for Social Sciences SPS, version 13.0. Thematic analysis was used for the results from the interviewees. The results showed that the involvement of senior management, the strategic quality, advice of technical support and consulting were inducing factors. Similarly, the four perspectives of BSC were balanced. The commitment of staff, identifying the need for change, the communication process, lack of incentives and the organization were considered restrictive factors to the process of the tool implementation. The research’s conclusions were that is essential to check the critical organization points to have a more secure implementation of the Balanced Scorecard.