scholarly journals Aplicação do Balanced Scorecard como Ferramenta de Gestão Estratégica em uma Empresa Transportadora de Cargas

2021 ◽  
Vol 25 (41) ◽  
pp. 73-84
Author(s):  
Gabriel Adam Bilato ◽  
Herlandí de Souza Andrade
Keyword(s):  
Action Research ◽  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Swot Analysis ◽  
Freight Transport ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
A Company

ResumoO transporte rodoviário de cargas no Brasil é o mais importante dentre todos os modais, porém passou por uma grave crise devido ao recesso econômico que o país enfrentou nos últimos anos. Houve uma melhora do mercado nesse setor, porém muitas transportadoras ainda buscam se restabelecer em uma área na qual os custos são altos e a competitividade é grande. Nesse contexto e por meio de uma pesquisa ação, o objetivo geral desse estudo foi implementar a ferramenta de gestão estratégica Balanced Scorecard (BSC) em uma empresa deste setor e avaliar sua eficácia sobre a visualização do desempenho da companhia. O BSC foi aplicado por meio de uma metodologia que visou abranger tanto o cenário interno à empresa quanto externo, na qual extraiu-se os objetivos a partir de uma análise SWOT e assim criou-se os indicadores de desempenho. A implementação foi acompanhada a partir de uma base de dados referentes aos meses de setembro e outubro de 2019 para que fossem definidas as metas, e então analisou-se as possíveis melhorias para o scorecard. De forma geral, a execução da metodologia foi eficiente e o gestor avaliou satisfatoriamente a aplicação dos indicadores por meio da metodologia de gestão estratégica BSC e a nova maneira de visualizar o desempenho da companhia. Palavras-chave: Transporte Rodoviário de Cargas. Gestão Estratégica. Balanced Scorecard. Análise SWOT. AbstractRoad freight transport in Brazil is the most important of all modes, but it has gone through a crisis due to the economic recess that the country has faced in recent years. There has been an improvement in the market in this sector, but many carriers are still looking to re-establish themselves in a market where costs are high and competitiveness is high. In this context and through an action research, the general objective of this study was implementing the Balanced Scorecard (BSC) strategic management tool in a company of this sector and evaluate its effectiveness in visualizing the company's performance. The BSC was applied through a methodology that aimed to cover the internal and external scenarios, in which the objectives were extracted from a SWOT analysis and thus the performance indicators were created. The implementation was followed by a database for September and October 2019 to set goals and analyze possible improvements to the scorecard. Overall, the execution of the methodology was efficient and the manager evaluated satisfactorily the elaboration of the strategic planning and the new way of visualizing the company's performance. Keywords: Road Freigh Transport. Strategic Management. Balanced Scorecard. SWOT Analysis.

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

Strategic planning consulting: hotel case

2020 ◽  
Vol 41 (45) ◽  
pp. 37-48
Author(s):  
Vladimir VEGA ◽  
◽  
IRMA V. MONTES-DE-OCA ◽  
Jorge F. ABRIL ◽  
◽  
...  
Keyword(s):  
Strategic Planning ◽  
Board Of Directors ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Joint Venture ◽  
Swot Analysis ◽  
The Balanced Scorecard ◽  
The Board Of Directors

The objective was to design the strategy in the Joint Venture Hotel Saratoga Ltd., using its own and novel procedure, which highlights the operationalization of the values; the SWOT analysis and the link with the Balanced Scorecard. The Board of Directors was trained and an institutional diagnosis was made through plenary sessions, supported by brainstorming and analysis of the problem tree, identifying the main difficulties. As a result, the institution's strategy was updated, expressing it in concrete performance indicators.

scholarly journals THE PARADIGM OF STRATEGIC MANAGEMENT OF MULTINATIONAL CORPORATIONS ON THE BASIS OF THE BALANCED SCORECARD

2015 ◽  
Vol 1 (7) ◽  
pp. 43
Author(s):  
Olena Burunova ◽  
Sergii Gushko ◽  
Volodymyr Kulishov
Keyword(s):  
Strategic Management ◽  
Multinational Corporations ◽  
Balanced Scorecard ◽  
Business Strategy ◽  
Business Processes ◽  
Swot Analysis ◽  
Scenario Planning ◽  
Information Support ◽  
Support Mechanism ◽  
The Balanced Scorecard

The paper investigates the process of strategic management and missions of a multinational corporation on the basis of the model of the balanced scorecard (BSC) formation. Due to the trends in modern management, the development of a company’s strategy, and the estimation of its efficiency are carried out with increasing frequency by means of scorecards. Thus, the aim of the research is to explore the paradigm of strategic management of multinational corporations within the framework of implementation of the model of an enterprise scorecard in an ERP system. The topicality of the research is determined by the necessity to implement the worked out in detail monitoring of company’s activity in a strategic focus, which will allow increasing the operationability and efficiency of administrative decisions and controlling the most essential financial and non-financial performance indices. In the course of work, the authors were guided by the principles of systemic and dialectical approaches to explore the problem. Thereat methods of logic and factor analysis, swot analysis, scenario planning, approaches to grouping, comparison, generalization, interconnection of the theoretical and practical aspects of the work of multinational corporations were used. They serve to deepen the theoretical and methodological aspects referred to the formation of the accounting and analytical information and implementation of the balanced scorecard model in the process of institutionalization of informative economy. It is well-proven that optimization of a business strategy of companies contributes to realization of the information support mechanism of the accounting and analytical systems under the condition of ERP introduction- systems for the improvement of methods of accounting, control and analysis. It gives an opportunity to efficiently manage the resources of corporations, to regulate their production load, to control quality and push their products forward to foreign markets. It has been found out that, taking into account these tendencies, it is possible to construct a pay card of the system of indices according to the levels of acceptance of administrative decisions on the basis of all main business processes of a corporation.

scholarly journals IMPLANTAÇÃO DO BALANCED SCORECARD EM UMA INDÚSTRIA DE CERÂMICA VERMELHA

2018 ◽  
Vol 7 (2) ◽  
pp. 72
Author(s):  
Célio Gomes de Lima Júnior ◽  
Julianne das Chagas Gomes ◽  
José Guilherme Said Pierre Carneiro ◽  
José Sarto Freire Castelo
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Management Model ◽  
Managerial Control ◽  
Management Tools ◽  
The Balanced Scorecard ◽  
The Creation ◽  
Ceramics Industry ◽  
Red Ceramics

A implantação de ferramentas de gestão, como o Balanced Scorecard (BSC), envolve mudanças no controle gerencial de uma empresa em diversos aspectos, pois enfatiza a comunicação de estratégias e a criação de uma nova metodologia para o controle de desempenho. O objetivo deste estudo é realizar uma análise crítica sobre a aplicação do Balanced Scorecard em uma indústria de cerâmica vermelha, a partir da construção e da implementação dessa ferramenta de gestão em uma cerâmica localizada no município de Russas, Ceará. O estudo de caso revelou a necessidade de rever a gestão estratégica da empresa, em virtude da criação de mecanismos eficientes de alimentação dos indicadores pertencentes ao mapa estratégico, de modo a refletir sobre a situação da mesma, e por fim, garantiu que os gestores e funcionários estivessem alinhados com o modelo de gestão estratégica recém-implantado, a fim de que seja possível obter as vantagens propiciadas por este modelo de gestão. IMPLEMENTATION OF BALANCED SCORECARD IN A RED CERAMICS INDUSTRY ABSTRACT The implementation of management tools such as the Balanced Scorecard (BSC) involves changes in the managerial control of a company in several aspects, as it emphasizes the communication of strategies and the creation of a new methodology for performance control. The objective of this study is to perform a critical analysis on the application of the Balanced Scorecard in a red ceramics industry from the construction and the implementation of this management tool in a ceramics located in the municipality of Russas, Ceará. The case study revealed the need to review the strategic management of the company due to the creation of efficient mechanisms to feed the indicators belonging to the strategic map, in order to reflect on the situation of the company, and finally ensured that managers and employees were aligned with the newly implemented strategic management model, in order to obtain the advantages provided by this management model.

scholarly journals Balanced scorecard implementation in higher education: An Emirati perspective

2018 ◽  
Vol 15 (3-1) ◽  
pp. 205-216
Author(s):  
Kaïs Lassoued
Keyword(s):  
Higher Education ◽  
Strategic Planning ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Swot Analysis ◽  
Poor Performance ◽  
Evaluation Tool ◽  
The Balanced Scorecard ◽  
College Of Business

Considering the lack of research focusing on the use of the Balanced Scorecard (BSC) as performance evaluation tool in Emirati higher education institutions, the main purpose of the study is to present a basis for a more general BSC model helping higher education managers in UAE environment for evaluating and managing the performance of their institutions. This paper is based on the case study as a research method. However, the relevance of this case study lies in the use of a joint approach combining SWOT analysis and BSC and generating an integrated strategic management system. The study comes up with a strategic evaluation plan considering the 4 BSC perspectives and designs the strategy map for it in the case of the Emirates College of Business. In this research, the traditional customer perspective of Kaplan and Norton is replaced by the students and stakeholders perspective. It is found that there is a limitation in the effective strategic problem that leads to the recruitment and placement issues, increased costs, student retention, lack of partnerships, a decrease in annual growth of income and poor performance management that can be managed through effective strategic planning. The study also reflects that there is a range of opportunities that can be exploited using the strengths in order to achieve the goals. The outcomes of this study case can be employed in the strategic planning of ECB and all other Emirati business institutions can be inspired.

The Balanced Scorecard as a Strategic Management Tool

2009 ◽  
Vol 28 (1) ◽  
pp. 44-54 ◽  
Author(s):  
Cira Impagliazzo ◽  
Adelaide Ippolito ◽  
Paola Zoccoli
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Management Tool ◽  
The Balanced Scorecard

Implementing a Balanced Scorecard as a Strategic Management Tool in a Long-Term Care Organization

2008 ◽  
Vol 13 (1_suppl) ◽  
pp. 8-14 ◽  
Author(s):  
Corinne Schalm
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Care Group ◽  
Care Organization ◽  
Care Centre ◽  
Term Care ◽  
The Balanced Scorecard ◽  
Strategies For Change

Background The Capital Care Group, the largest public sector continuing care organization in Canada, had no ready access to information on its own performance and therefore was limited in its pursuit of evidence-informed decisionmaking. To remedy this, it was decided to introduce a balanced scorecard. Assessment of problem A literature review was conducted together with interviews with 10 other health care organizations which had implemented balanced scorecards. With this information, a workshop was held that resulted in a framework and about 120 potential indicators. Subsequently the number of indicators was reduced to 29, using pre-determined criteria. Results Development of a corporate balanced scorecard facilitated executive strategic thinking and clarified the organization's strategic direction. In parallel, scorecards were developed at the level of care centres. These had a common core of indicators, plus some site-specific ones. Development of the corporate scorecard took three years and an additional six months for the care centre scorecards. Strategies for change A formal implementation plan has been accepted by the executive team. Key to this is communicating to staff the role of scorecards for strategic management and not just performance measurement. Traditional thinking needs to change from a short-term operational focus to long-term strategy. In addition, champions need to be identified in each care centre and they need to be networked together. Finally, the scorecard is being integrated into existing operational management as a routine component together with resources to support its use. Lessons and messages The balanced scorecard has focused on its role as a strategic management tool. The indicators and dimensions need to be customized to the organization. Senior management must be seen to be driving its introduction. It is worth spending sufficient time developing and implementing a scorecard rather than trying to rush its introduction. The scorecard needs to be integrated with existing management processes and sufficient resources must be assigned. However, success will ultimately depend on the culture of the organization being appropriate and receptive.

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