Indicadores de desempenho: uma pecuária familiar sob a ótica conceitual de balanced scoreboard

Abstract

Being competitive in beef cattle can be considered an advantage over the current national economic scenario. This activity plays a fundamental role in the Brazilian economy. In Rio Grande do Sul, a good part of the bovine livestock production comes from family producers and the history of these producers is confused with the formation of the State, being present in practically all the municipalities. This expressiveness (economic and historical) must be accompanied by the search for quality and productivity, factors that must be constant, since the level of demand of the client and / or consumer is increasingly high. Products from the countryside can not all be seen as equal, soil quality, climate, or even field and cattle management, influence the productivity of a property. Considering a better use of these qualities and aiming for the producer to have at his disposal, data and information that allow them to make the best decisions, the present work had the objective of proposing a matrix of indicators for family beef cattle, under the conceptual Balanced Scorecard (BSC) in the dimensions of sustainability: social, economic, environmental and productive. To do so, it was necessary to carry out a bibliographic and documentary review that allowed the development of a strategic profile, based on a SWOT matrix that aimed to delineate a panorama of the internal and external environment of the family ranchers in Rio Grande do Sul. the proposition of performance indicators was based both on this matrix and on the possible indicators addressed in the literature. After selecting the elements that should compose the matrix of performance indicators, they went through the process of validation by specialists and due to the distinct nature of each dimension and the indicators themselves, the AHP methodology was applied as a form of prioritization of each indicator, allowing them to be ranked according to the importance assigned by a group of specialists and rural producers.