Avaliação e monitoramento da cadeia de valor em uma cooperativa de laticínios: uma proposta como perspectiva dos processos da cadeia de valor estendida no balanced scorecard

Abstract

The main objective of this term paper is to map the extended value chain of a cooperative dairy as part of the preparation for implementation of balanced scorecard (BSC) system to monitor the strategy. As Porter (1989) value chain is a tool to disaggregate the company strategically relevant activities in order to be able to understand the behavior of costs and existing sources of potential differences. Competitive advantage occurs when a company can implement such strategic activities more cheaply or efficiently than the competition. To achieve this goal was performed a review of the company studied, Cooperativa Nosso Leite (invented name), with emphasis on the separation of the relevant activities of rural production and industry. This term paper explains that there are two distinct value chains in the segment of a dairy industry and it is essential to understand this concept to define the extended value chain. The study developed in this term paper can be important for any dairy industry as the understanding of the extended value chain, their vertical links for competitive advantage and to modeling the process perspective of the BSC.