Indicadores de desempenho e sua mediçãocontribuições do balanced scorecard

Resumo

This dissertation deals with the evolution of performance measurement systems in general, and specially with the Balanced Scorecard model, trying to understand its possible contributions. The study argues about the importance of the relationship between the business strategy and the measurement system, discussing the main assumptions presented by the BSC model authors, Kaplan and Norton. The systemic relationship between the performance indicators in a group composed by financial and non-financial, internal and external, of short and long terms, lagging and leading indicators constitutes fundamental condition for the model's effectiveness. The strategy deployment and the connection/alignment of the goals and targets with the rewarding system become strong tools for the whole process. The establishment of a learning process based on the measurement system represents another goal to be pursued. This dissertation includes also six national case studies of performance measurement systems, including the BSC.

Ficha do documento

Tipo

Dissertação

Ano

2002

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/4711

Temas

EconomiaDados

Palavras-chave

AdministraçãoAvaliação de desempenhoAlinhamentoDesdobramento da estratégiaEstratégiaAdministração de empresasPlanejamento estratégicoProdutividade industrial - MediçãoEficiência organizacional - AvaliaçãoEmpresas - AvaliaçãoDesempenho - Avaliação