Um estudo sobre a estruturação do balanced scorecard em uma micro empresa de confecção do vestuário

Abstract

The Balanced Scorecard- BSC have stood out as a model of strategic management within large companies because of their potential to make them more competitive. This fact is given by many factors, among them are the decision making that makes up the proper structuring of the model aligned to business needs. The use of this management tool can make the results of the relevant micro-enterprises. Thus, the study aims to explore the structure of the BSC in a micro-enterprise of garment making, through the strategic decision-making necessary to structure the model. This study is qualitative accomplished through action research. That meetings were held with the participation of the general board and management. The collaboration of the managers was very important for the gathering of information about the company. There is their involvement in the activities proposed in the BSC structuring step. The structure consisted of the steps of strategic information and strategic definitions, in which it obtained 10 strategic objectives, 20 performance indicators and 4 strategic activities. From the results, there is the continued growth of strategic knowledge and systemic view of the company by the board and management, because it made possible the search for key information about the company, in an organized manner to the strategic decisions that have occurred over BSC structuring. This work concluded that it is essential for the micro enterprises of garment making to obtain better results on the decision-making, seeking information on specific areas that allow increase the probability of success of the decisions, because there is the need to reflect of the information for each structuring step is aligned with the mission, vision and values of the company.