Estruturação da avaliação do desempenho com base no Balanced Scorecard em uma empresa de pequeno porte no ramo agropecuário

Abstract

The BSC is a performance management system, which aids in long term administration. Micro and small enterprises have great representation in the national economy. The lack of use of management tools in small companies still exists, but the search for these instruments is assisting them in better management of their business. The research aimed to create a performance management system based on the fundamentals of the Balanced Scorecard (BSC), helping to better asses the performance of a small business in the agricultural sector, and correcting possible faults in its activities and processes. The methodology used was a case study, using descriptive research on a qualitative approach to the problem studied, for a small business in the agricultural sector, data collection was done through four meetings and two informal interviews with partners, in addition to observing the activities of the company. It was found that the BSC helps the company to convey its strategy in a clear way for everyone. It also contributes to the improvement of its internal processes and their relationship with customers, meeting their needs, leading to the improvement in their performance in the market in which it operates.