LYRA, J. M. B.; http://lattes.cnpq.br/7808685574532794; LYRA, Jéssica Morais Braga.
Abstract:
This study was aimed to analyze the process of implementing the Balanced Scorecard (BSC)
at a dealer group of perfume and cosmetics in Campina Grande. To reach it were considered
the background of the implementation of the Balanced Scorecard in the company, the process
of construction of each perspective of the Balanced Scorecard in the enterprise and the main
difficulties encountered during the implementation of the strategy process by BSC. The
theoretical support was based on the strategy management processes, with emphasis on
strategy implementation phase and, finally, the Balanced Scorecard methodology was
discussed and its four perspectives: Financial, Customer, Internal Process and Learning and
Growth. In terms of methodology, the research is characterized as qualitative, descriptive and
conducted in the form of case study. Data were collected through semi-structured interviews
(with seven subjects, including four supervisors, a manager, a hired consultant and an
executive director of the analyzed company), document analysis and participant observation.
The results expose the implementation of the strategy of background, the prospects were
created BSC, facing the reality of the organization, and what are the main difficulties
encountered during the process. It was found that the group aims to structure its management
making it great. As regards the construction of prospects, there are still goals and indicators to
be developed in the financial perspective. Finally, among the difficulties encountered in
implementing the strategy, they emphasize the lack of engagement, limited time and lack of
cooperation among the members.