| Article Details : |
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| | | Article Name : | | | Uma Reflexão da Importância e Globalização da
Ferramenta de Gestão Estratégica Balanced
Scorecard (BSC) 1 2 | | Author Name : | | | Dr. ANTONIO CLAUDIO KIELING
Dr. LUIZ FRANCISCO BROTONS MURÓ | | Publisher : | | | Bridge Center | | Article URL : |  | | | Abstract : | | | This work aims to investigate the importance and the degree of
use of the Balanced Scorecard (BSC) methodology in our globalized
world. For this purpose, a theoretical analysis of its fundamentals is
initially carried out, highlighting the importance of knowledge of the
vision and mission, the strategy aligned with performance
management and the support of senior management. Its importance as
a strategic tool is highlighted, with emphasis on its four value
perspectives and an exhibition on the topic in the world literature,
where the main studies carried out on the implementation of the tool
are summarized so far considered. It was found that Multinationals,
Universities and the public sector use the tool more intensively than the
agricultural and health sectors. Better integration and internal
improvements to the organization were also mentioned, as well as
financial results obtained. A significant number of publications
referring to methodology implementation guides were also highlighted,
aligned with the need for rational and interactive use of the BSC.
| | Keywords : | | | Multinationals, Management, Strategy, Organizational
Control.
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