RESUMO Este relato técnico tem como objetivo apresentar a proposta de implantação do Balanced Scorecard em um escritório contábil para monitoramento planejamento estratégico que está sendo implementado e consequentemente mensuração resultados. Durante o processo estratégico, empresa reconheceu necessidade desenvolver uma ferramenta controle da performance seus objetivos estratégicos. Por meio r...

The Internet and the linked technologies and developments change all aspects of the daily life. Companies use the new technologies to optimize their business processes and to achieve maximum customer satisfaction. More and more strategies are developed to reach the set targets and they are accepted as a key factor for lasting success. Especially in the e-business field it’s very important to fi...

In this article, we focus on the Balanced Scorecard (BSC) as a discursive practice. Instead of asking whether the figures in the BSC correspond to reality, or whether they serve the users’ purposes and behave according to their intentions, we have chosen to analyse how the BSC partakes in shaping the world it is intended to reflect. Two case studies will be presented in order to demonstrate how...

Purpose – The purpose of this paper is to show how the balanced scorecard (BSC) has been a prominent innovation in strategic performance measurement systems. The health care sector has started to adopt this approach. Design/methodology/approach – There are many case studies of BSC applications and this paper reviews this literature to analyse the application of the BSC across this sector. In pa...

to survive in today’s competitive environment, companies need continues improvement to achieve goals such as increasing the accuracy of targeting, improving product or service. however, there is no improvement guaranty without performance evaluation. an organization must assess current performance before embarking on any improvement. if it does not, it will have no baseline from which to determ...

Das Konzept der Balanced Scorecard (BSC) ist relativ schnell nach den ersten Veröffentlichungen weltweit in die Führungsetagen vieler Unternehmen eingezogen. Auch in der Landwirtschaft scheint es als effizientes ControllingAssistenzsystem erfolgversprechend. Der Beitrag skizziert die besonderen Anforderungen an die Entwicklung und Einführung einer Agrar-BSC, um dieses Konzept für die landwirtsc...