Adoção da metodologia Balanced scorecard: estudo de caso em uma pequena empresa do ramo de alimentos localizada na região da campanha do Rio Grande do Sul

Abstract

Small companies often shirk the analysis of the future, presenting obstacles in the formulation of strategies in terms of characteristics that are peculiar to them, such as culture, resource limitations, structure and the size of the organization and also because planning requires, in most cases, to manipulate uncertainties over which managers have little or no acting power. The objective of this work is to develop an array of indicators that will allow a food company to implement its strategic plan. The array of indicators will be developed in a way coherent to the methodology proposed by the Balanced Scorecard (BSC). The methodological approach that determines the research consists of a case study, a strategy that allows you to use multiple data sources in its construction. With this work we intend to offer the company studied an alternative to generate knowledge about the internal and external factors, using the SWOT matrix, strategic planning and BSC methodology, but we do not have the intention to implement and monitor the same.