O balanced scorecard como ferramenta de gestão estratégica em uma empresa familiar de pequeno porte : um estudo de caso.

Abstract

An increasingly competitive market highlights the need to use new mechanisms to deal with the competition between companies. Micro and Small Enterprises - MSEs play a key role in generating employment and income and maintaining economic growth. Different studies indicate that low survival rates of MSEs in Brazil mainly result from mismanagement. Therefore, it is necessary to show to these companies that the use of planning and controlling tools are a determinant factor for its continuity. One of the most used tools is the Balanced Scorecard - BSC as a strategic management system. In this context, the present research aims at the use of the BSC as a strategic management tool and support of EMPRESA BETA decision making. The goal is to define a set of performance indicators to the BSC for EMPRESA BETA. The study was conducted in a family enterprise which operates in the insurance brokerage market in the city of Santa Cruz do Sul. To meet the objectives of this study, a case study was prepared. The study makes use of qualitative methods while the research was descriptive in nature. Data collection took place during the month of May, through the analysis of documents and reports provided by the company, and through semi-structured interviews with company managers, to which were presented questions about the company's strategic planning. The study results indicate that the tool contributes to the management of the company analyzed. It is concluded that the BSC system brought benefits to the strategic management of the company taking into account the needs of its managers. Thus, this study contributed to the improvement of the decision making process of the company.