O balanced scorecard e a gestão estratégica: estudo de caso em uma corporação de grande porte de Belo Horizonte

Abstract

The Balanced Scorecard was initially developed as a measurement system that included nonfinancial indicators, besides the traditional accountancy and financial indicators. However, on later research, its creators, Kaplan and Norton (1997), verified that BSC was used by theorganizations, not only as a improved measurement system, but also as a strategic management system. Now, on its present configuration , the BSC consists on a system that tries to communicate, align and implement the strategy, based on its five principles. This system has incisively been applied by organizations of the most varied sizes and sectors, and, this fact appears to be justified by its trial on remedy one of the organizations greatest difficulties: the strategy implementation. Considering this context, the objective followed on this dissertation was to describe and to analyze if the BSC´s adoption has contributed to theorganizations strategic management and which has been these contributions, considering its five principles. The research, of descriptive character, was based on the case study method and was guided by the qualitative and quantitative approach. To achieve the aim described onthis study, an analytical model, supported by the theoretical reference, was prepared and included two principal themes: the strategy and the concepts related to BSC. To delimit the analysi´s unit, an exploratory study was carried out to identify the organizations that had implemented the BSC at the Metropolitan Region of Belo Horizonte. At this study, fiveorganizations were identified and four of them were excluded once they confirmed that the BSC was not being adopted by them. So, the case study was uniche and the analysis´ unit was the corporation CEMIG. The data were collected by using the following techniques: semistructuredinterviews, documental research and questionnaires. The subjects of the research were CEMIG´s professionals who were directly involved with the process of BSC´s adoption. The semi-structured interviews were conducted with one of the professionals that was responsible for the BSC´s coordination on each one of the five board of directors. Thequestionnaires were sent to the other employees included in the research´s universe. For the data´s analysis, it was used the content´s analysis to the qualitative data and the univariate and multivariate statistic techniques to the quantitative data. In a conclusive way, it was verified that, despite the existence of problems in the process, the adoption of the BSC has contributed to the strategic management of CEMIG, in relation to the five principles: mobilize change through executive leadership; make strategy a continual process; make strategy everyone's job; align the organization to the strategy and; translate the strategy into operational terms.