Case study on the construction of performance indicators, according to the BSC (Balanced Scorecard) model and sustainable growth
This study aims to evaluate an approach that uses the action research applied to a Brazilian company from International Trade sector for which, the sustainable growth is the main strategic objective. This research takes into management model concepts, performance management reports and the performan...
| Main Authors: | , |
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| Formato: | Artigo |
| Idioma: | Spanish |
| Publicado em: |
Universidad Autonoma Latinoamericana
2016-12-01
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| Colecção: | Revista Visión Contable |
| Acesso em linha: | https://publicaciones.unaula.edu.co/index.php/VisionContable/article/view/92 |
| _version_ | 1830342101703852032 |
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| author | Sérgio Ricardo Ramos Bueno Fernando de Almeida Santos |
| author_facet | Sérgio Ricardo Ramos Bueno Fernando de Almeida Santos |
| author_sort | Sérgio Ricardo Ramos Bueno |
| collection | DOAJ |
| description | This study aims to evaluate an approach that uses the action research applied to a Brazilian company from International Trade sector for which, the sustainable growth is the main strategic objective. This research takes into management model concepts, performance management reports and the performance tracking tool called BSC (Balance Scorecard). A case study with the steps for creation of performance indicators of a company was presented from the first phase of the strategy, which are defined the vision, mission and objective of the company, until the construction of performance indicators for each of the strategic objectives defined by management, in each of the four perspectives (financial, customer, processes and people, learning and knowledge) of the theoretical model of the BSC. As a conclusion of this work a performance indicator list was presented that is designed to measure the operation of mentioned company, which, when applied, will bring the accompanying measures for the implementation of corporate strategy in daily operations. |
| first_indexed | 2024-12-19T21:45:13Z |
| format | Article |
| id | doaj.art-91122c533ec342a49334a23ed6f0c06f |
| institution | Directory Open Access Journal |
| issn | 0121-5337 2539-0104 |
| language | Spanish |
| last_indexed | 2024-12-19T21:45:13Z |
| publishDate | 2016-12-01 |
| publisher | Universidad Autonoma Latinoamericana |
| record_format | Article |
| series | Revista Visión Contable |
| spelling | doaj.art-91122c533ec342a49334a23ed6f0c06f2022-12-21T20:04:34ZspaUniversidad Autonoma LatinoamericanaRevista Visión Contable0121-53372539-01042016-12-01141410.24142/rvc.n14a1Case study on the construction of performance indicators, according to the BSC (Balanced Scorecard) model and sustainable growthSérgio Ricardo Ramos Bueno0Fernando de Almeida Santos1Pontifícia Universidade Católica de São PauloPontifícia Universidade Católica de São PauloThis study aims to evaluate an approach that uses the action research applied to a Brazilian company from International Trade sector for which, the sustainable growth is the main strategic objective. This research takes into management model concepts, performance management reports and the performance tracking tool called BSC (Balance Scorecard). A case study with the steps for creation of performance indicators of a company was presented from the first phase of the strategy, which are defined the vision, mission and objective of the company, until the construction of performance indicators for each of the strategic objectives defined by management, in each of the four perspectives (financial, customer, processes and people, learning and knowledge) of the theoretical model of the BSC. As a conclusion of this work a performance indicator list was presented that is designed to measure the operation of mentioned company, which, when applied, will bring the accompanying measures for the implementation of corporate strategy in daily operations.https://publicaciones.unaula.edu.co/index.php/VisionContable/article/view/92 |
| spellingShingle | Sérgio Ricardo Ramos Bueno Fernando de Almeida Santos Case study on the construction of performance indicators, according to the BSC (Balanced Scorecard) model and sustainable growth Revista Visión Contable |
| title | Case study on the construction of performance indicators, according to the BSC (Balanced Scorecard) model and sustainable growth |
| title_full | Case study on the construction of performance indicators, according to the BSC (Balanced Scorecard) model and sustainable growth |
| title_fullStr | Case study on the construction of performance indicators, according to the BSC (Balanced Scorecard) model and sustainable growth |
| title_full_unstemmed | Case study on the construction of performance indicators, according to the BSC (Balanced Scorecard) model and sustainable growth |
| title_short | Case study on the construction of performance indicators, according to the BSC (Balanced Scorecard) model and sustainable growth |
| title_sort | case study on the construction of performance indicators according to the bsc balanced scorecard model and sustainable growth |
| url | https://publicaciones.unaula.edu.co/index.php/VisionContable/article/view/92 |
| work_keys_str_mv | AT sergioricardoramosbueno casestudyontheconstructionofperformanceindicatorsaccordingtothebscbalancedscorecardmodelandsustainablegrowth AT fernandodealmeidasantos casestudyontheconstructionofperformanceindicatorsaccordingtothebscbalancedscorecardmodelandsustainablegrowth |