scholarly journals PLANEJAMENTO ESTRATÉGICO: O USO DA FERRAMENTA BALANCED SCORECARD COMO UMA NOVA VISÃO DE GESTÃO NA COMPANHIA PERNAMBUCANA DE SANEAMENTO

polemica ◽  
2021 ◽  
Vol 20 (3) ◽  
pp. 042-061
Author(s):  
Iellen Beatriz Alves Feitoza ◽  
Leonardo Rodrigues Ferreira
Keyword(s):  
Strategic Planning ◽  
Balanced Scorecard ◽  
Problem Situation ◽  
Positive Results ◽  
Administrative Actions

Resumo: O presente trabalho versa sobre o planejamento estratégico na Companhia Pernambucana de Saneamento – COMPESA, relatando os principais problemas do uso da ferramenta Balanced Scorecard - BSC, bem como, sugerindo algumas mudanças significativas nas ações administrativas, que resultarão na melhoria dos processos – tornando assim mais eficaz o uso do instrumento no planejamento da referida empresa. Após identificação da situação problema a ser investigada, foram realizadas entrevistas no sentido de aperfeiçoar as ações operacionais e em seguida refeitos os passos do planejamento. Assim, segundo as demonstrações das ações de intervenção, serão mitigadas as imperfeições do procedimento contribuindo para uma melhor eficiência das tarefas, trazendo resultados positivos para a organização.Palavras-chave: BSC. Estratégia. Processos administrativos.Abstract: The present work intends to deal with the strategic planning in the Company Pernambucana de Saneamento – COMPESA, reporting the main problems of the use of the tool Balanced Scorecard - BSC, as well as, it has been suggested some significant changes in the administrative actions, that will result in the improvement of the processes, thus making more effective the use of the instrument in the planning of the company. After identifying the problem situation to be investigated, interviews were conducted in order to improve the operational actions and then reworked the planning steps, so, according to the demonstrations of the intervention actions, the imperfections of the procedure will be mitigated, thus contributing to a better efficiency of the tasks, bringing positive results to the organization.Keywords: BSC. Strategy. Administrative processes.

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

Tourist Taxonomies of International Tourists Visiting Zimbabwe Using an Extended International Tourist Role Scale

2021 ◽  
pp. 109634802199678
Author(s):  
Charity Mapingure ◽  
E. du Plessis
Keyword(s):  
Cluster Analysis ◽  
Strategic Planning ◽  
Reliability And Validity ◽  
Western World ◽  
International Tourist ◽  
Validity Tests ◽  
Positive Results

Tourist typologies are generally criticized for having spatial biases because most of them were constructed in the context of the Western world. The study used an Extended International Tourist Role (EITR) scale to determine the typologies of international tourists to Zimbabwe. The augmented scale was subjected to reliability and validity tests, which yielded positive results. A factor–cluster analysis of 569 international tourists, yielded three distinct subgroups though with similar traits in certain dimensions. The clusters were named the independent tourist, the indifferent tourist, and the cautious new tourist. In the context of Zimbabwe, the cautious new tourist taxon is the most viable subgroup because of its size and available destination resources. However, for strategic planning, Zimbabwe should begin to embrace the independent tourist. The cautious new tourist is likely to mature into the independent tourist status, if the contemporary trends are anything to go by.

scholarly journals Balanced Scorecard: estudo sobre sua utilização como instrumento de gestão na empresa Novo Nordisk no Brasil

ForScience ◽  
2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Edmar Souza Moreira ◽  
Wagner de Paulo Santiago ◽  
Igor Veloso Colares Batista
Keyword(s):  
Strategic Planning ◽  
Balanced Scorecard ◽  
Common Knowledge ◽  
Methodological Approach ◽  
Structured Interviews ◽  
The Balanced Scorecard ◽  
Agency Conflict ◽  
Definition Of ◽  
Pharmaceutical Production

Difundido entre empresas de todo o mundo, o Balanced Scorecard, três décadas após a sua criação, continua sendo um instrumento utilizado pelas empresas para gestão do  Planejamento Estratégico. Este estudo tem o objetivo de analisar a utilização prática do Balanced Scorecard como instrumento de gestão do Planejamento Estratégico na empresa Novo Nordisk Produção Farmacêutica do Brasil Ltda., identificando pontos de divergência em relação à teoria criada por Kaplan e Norton nos anos 90. Para a realização da pesquisa, foi adotada a abordagem metodológica empírico analítica, com a condução de estudo de caso em uma unidade fabril da empresa localizada em Montes Claros – MG. Foram feitas 19 entrevistas semiestruturadas com diretores e gerentes e aplicados 207 questionários aos demais funcionários. Os resultados mostraram que entre os gestores da empresa existe um conhecimento comum em relação às premissas para definição do Planejamento Estratégico e  um alinhamento sobre o Balanced Scorecard.  Contrariamente ao exposto por Kaplan e Norton sobre as etapas de criação do Balanced Scorecard, verificou-se que o processo na Novo Nordisk em Montes Claros é desenvolvido de forma inversa, primeiro são recebidas as metas advindas da matriz, para então ser desenvolvido o Planejamento Estratégico que levará ao atingimento destas metas. A pesquisa mostrou ainda as adaptações feitas pela empresa em estudo ao modelo proposto por Kaplan e Norton, de forma a minimizar as barreiras oriundas do conflito de agência que podem levar ao insucesso na obtenção dos resultados esperados para as metas definidas no Planejamento Estratégico das organizações.Palavras-chave: Balanced scorecard. Metas. Planejamento Estratégico.Balanced Scorecard: study on its use as a management instrument in Novo Nordisk company in BrazilAbstractDiffused among companies around the world, the Balanced Scorecard continues to be an instrument used by the companies to manage the Strategic Planning, even three decades after its creation. This study aims to analyze the practical use of the Balanced Scorecard as an instrument for the management of Strategic Planning in Novo Nordisk Produção Farmacêutica do Brasil Ltda (Novo Nordisk Pharmaceutical Production of Brazil Ltda), identifying points of divergence from the theory created by Kaplan and Norton in the 1990s. To develop the research, the analytical empirical methodological approach was adopted, with the conduction of a case study at a company unit located in Montes Claros - MG. There were 19 semi-structured interviews with directors and managers and 207 questionnaires were applied to the other employees. The results showed that among the managers of the company there is a common knowledge regarding the premises for the definition of Strategic Planning and also an alignment on the Balanced Scorecard. Contrary to what Kaplan and Norton presented about the stages of the creation of the Balanced Scorecard, it was verified that the process at Novo Nordisk in Montes Claros is developed in an inverse way: first, the goals coming from the head quarter are received. Then the Strategic Planning, which will lead to the attainment of these goals, is developed. The research also showed the adaptations made by the company under study to the model proposed by Kaplan and Norton, in order to minimize the barriers from the agency conflict that can lead to the failure to obtain the expected results for the goals defined in the Strategic Planning of the organizations.Keywords: Balanced Scorecard. Goals. Strategic Planning.  

scholarly journals Planeacion estratégica en Instituciones del Sector Publico de América Latina (Strategic planning in Latin America public sector institutions)

2014 ◽  
Vol 8 (1) ◽  
pp. 42
Author(s):  
Alberto Leer Guillén
Keyword(s):  
Latin America ◽  
Public Sector ◽  
Strategic Planning ◽  
Latin American ◽  
Balanced Scorecard ◽  
Lessons Learned ◽  
Strategic Plans ◽  
World Class ◽  
America Latina ◽  
Latin American Countries

<p>Este artículo presenta la implementación de planes estratégicos por medio de la metodología de clase mundial del Balanced Scorecard de Kaplan y Norton en ministerios de varios países de América Latina, así como las adaptaciones necesarias, experiencias y lecciones aprendidas en el proceso.</p><p> </p><p><strong>Abstract</strong></p><p>This article presents the implementation of strategic plans using the methodology of Kaplan and Norton´s world class balanced scorecard with required adaptations in several Latin American countries ministries, and the knowledge and lessons learned in the process<strong><br /></strong></p>

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