Indicadores de desempenho: uma investigação sobre o alinhamento de indicadores em uma indústria na cidade de Pombal-PB e o modelo Balanced Scorecard.

Abstract

The changes that have occurred in the last decades, the high level of competitiveness and the demands of the customers, pressure the companies for quick solutions in this context. In this sense, the use of performance indicators that provide information and data to aid in decision making is paramount. In the context of competitive companies, the Balanced Scorecard (BSC) is shown as a tool that searches through organizational objectives and goals to evaluate performance from four perspectives: financial, customers, internal processes and learning and growth. Through a descriptive, exploratory and field research this case study was carried out with the objective of comparing performance indicators in an industry in the city of Pombal - PB with the indicators proposed in the Balanced Scorecard model. For this, a form was applied through an interview with one of the administrators and a questionnaire applied with some of the employees of the company to gather information regarding the operational processes. The result of the research made it possible to guide the company in the indicators used by it and to propose other indicators to have a balanced BSC. It was also noticed that the company communicates its objectives to employees, is committed to their development, is open to suggestions, but there are failures in capturing the satisfaction and training of its employees. The conclusion of this work indicates the need to apply the proposed indicators to better evaluate the performance and better follow up of the employees from the BSC that is configured in an important management tool.