Gestão do desempenho organizacional: mensuração e melhoria dos resultados financeiros através do Balanced Scorecard

Abstract

Measuring the company's operational performance is important, as what is not measured cannot be managed. However, the company needs to know how to measure and what to measure, it is not enough to simply define and measure performance indicators that are not aligned with the organization's strategic planning. Should not measure what does not serve to help the company to efficiently execute the organization's strategy. It is essential that the organization encourages the habit of monitoring and measuring indicators that reflect business performance. The objective of this work is to demonstrate, through the analysis of a practical case, the direct relationship between the application of an organizational performance management model and the improvement of the business efficiency, especially in its financial performance. This work presents the support of its theoretical analysis describing a practical case experienced by the author. The theme, Organizational Performance Management, is introduced through a more detailed assessment of the importance of implementing a culture of measuring operational and financial performance with the company's management team. A more in-depth focus was given to the study and evaluation of the “Balanced Scorecard” tool, which was implemented in the practical case described in this work.