Volume 1 - No 2
DEGREE OF SATISFACTION BY USE OF THE BALANCED SCORECARD IN RIO GRANDE DO SUL ENTER PRISES
Abstract
Performance evaluation of an organization is no longer seen only by financial results alone are not
sufficient to ensure that their strategies and objectives are achieved in a systematic way. The
intense competition requires strategic business models and management practices that will make
your business more sustainable in the long term. Noting the limitations of traditional accounting
systems, Robert Kaplan and David Norton created the Balanced Scorecard in 1992. Initially used
as a model for assessing corporate performance and, over time applied in companies, which
provided for a development management methodology, so that translates vision and strategy, with
related objectives measured by indicators performance. The purpose of this paper is to present the return of the balanced scorecard as a management tool for companies gauchos. Data were
collected between September and November 2008, using questionnaires sent by mail. The results
show that the return obtained using the balanced scorecard is positive, but has some caveats in its
implementation and understanding of this strategy on the part of company employees
Paper Details
PaperID: p. 32-48
Author's Name: Sergio Cavagnoli Guth, Marta Elisete Ventura da Motta, Maria Emilia Camargo, Margarete Luisa Arbugeri Menegotto, Maria Teresa Martiningui Pacheco
Volume: Volume 1
Issues: No 2
Keywords: Balanced scorecard, strategy, results
Year: 2011
Month: December
Pages: 32-48