Implementação do Balanced Scorecard: o caso de um grupo revendedor de perfumes e cosméticos em Campina Grande - PB.

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.