A Study on the Use of the Balanced Scorecard for Strategy Implementation in a Large Brazilian Mixed Economy Company
The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the governm...
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| Autores principales: | , |
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| Lenguaje: | English |
| Publicado: |
Universidad Alberto Hurtado. Facultad de Economía y Negocios
2013
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| Materias: | |
| Acceso en línea: | http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242013000400009 |
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| Sumario: | The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the government. Based on a case study in Brazil, the research innovates on analyzing BSC use and contributions to translate a company's strategy (which requires bringing together different views) into objectives and goals aligned to the four BSC perspectives: financial, learning and growth, improvement of internal processes and customer. The results point out that: (1) BSC, when used as part of a MCS, provides effective improvement of the strategy implementation process and its diffusion across the different organizational levels; (2) in the company under analysis, the performance evaluation integrated qualitative, financial and productive dimensions; (3) BSC appeared as an important tool in strategy conception and implementation; and (4) BSC enables to translate the company's strategy into objectives and goals aligned to the financial, learning and growth, improvement of internal processes and customer perspectives. |
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