Implantação de programa de redução de custos no setor financeiro em empresa ramo de combustíveis com a utilização de indicadores de desempenho

Abstract

Business competitiveness brings motivation, business generation, innovation, but also major challenges faced daily by companies of all sizes. The question that arises is: What procedure can be used in a fuel branch company to reduce financial cost, using BSC system? The Balanced Scorecard (BSC), in Portuguese, would be translated as "Balanced Performance Indicators", developed in the early 1990's by Kaplan & Norton, originally described by the authors as a new performance measurement system, later the BSC was defined as a strategic management system, this tool quickly became a worldwide success.The research strategy used was the case study, with quantitative and qualitative evaluation.Comparing to the previous studies the six related articles say regarding the implementation of the BSC in management processes with the researched group, it was concluded that it was of great benefit due to the extracted content, but what was observed is that all the related articles are suggesting the implantation of the BSC, whereas in the researched group the even though it has already been deployed and well structured.The research in question brings only suggestions for improvement. showed that all the reduction proposals were able to achieve the objective, which together added up a relevant economy for the Group surveyed. The reductions in cost centers moved only 0.008% in the profitability index, that is, to each real invested the group studied got an increase of less than a penny of reais