Estruturação e aplicação de um sistema de gestão baseado no balanced scorecard em uma indústria de sistemas de monitoramento do sudoeste do Paraná

Abstract

This study was carried out taking into account the management system developed by Kaplan and Norton in 1990, known as Balanced Scorecard. The implementation of this system is done by using four proposed perspectives, which are financial perspective, customer perspective, internal process perspective and learning and growth perspective. The aim of this work is the elaboration of a management system based on the Balanced Scorecard system applied to a monitoring systems industry established in the southwest Parana state. For this purpose, different questionnaires were developed and applied to clients and employees, analyzed the financial and accountancy ratios of the company and developed an informal interview with the company manager. From the collected data, the critical factors related to the management of the company were defined, and for each factor it was defined a ratio and subsequently the goals to be achieved using this same ratio. From the proposed ratios and targets and then analyzing the obtained results in the evaluation of the questionnaires and statements, the measures to be adopted were developed to achieve the targets set by the company.