Proposta de um Balanced Scorecard aplicado a uma organização familiar: um estudo de caso.
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Data
2020-02-18
Autores
Berti, Lívia Nicioli
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Editor
Universidade Estadual Paulista (Unesp)
Resumo
Objetivo A procura por ferramentas gerenciais que permitam controlar as ações estratégicas empresariais cresce cada vez mais no cenário mercadológico atual. Assim, esta dissertação teve como objetivo, analisar a aplicabilidade do método Balanced Scorecard em uma empresa de gestão familiar. Para tanto, realizou-se um estudo de caso em uma indústria do ramo médico- veterinário localizada no interior do estado de São Paulo que tem encontrado dificuldades na profissionalização de sua administração e visa a implantação de uma gestão estratégica, buscando seu crescimento e consolidação no mercado. Metodologia / Procedimentos de Pesquisa Este trabalho pode ser caracterizado como uma pesquisa empírica, de caráter descritivo e abordagem qualitativa, utilizando como método de pesquisa o estudo de caso. A pesquisa bibliográfica teve como foco buscar características e vantagens do uso do modelo BSC em ambientes organizacionais demonstrando seus benefícios à organização, suas dificuldades de implantação, sua aceitação pelos gestores e funcionários e a viabilidade de implantação deste sistema em uma empresa de cunho familiar. A pesquisa exploratória apresenta a proposta de desenvolvimento do BSC com vistas a possibilitar mudanças e crescimento à empresa foco do estudo adequando o modelo às necessidades e possibilidades da organização. Resultados e Discussões Neste estudo observou-se que o BSC é um sistema de gestão viável para empresas familiares. Em razão da sua adaptabilidade, o modelo permite que diferentes empresas, com formas de gestão diversas consigam utiliza-lo em sua estratégia organizacional. Implicações Gerenciais Pode-se atribuir ao desenvolvimento do BSC a criação de um objetivo norteador almejado pela diretoria e que está correlacionado ao trabalho e responsabilidade de todos os setores, de modo a oferecer um menor distanciamento entre os funcionários e a alta direção, além de evidenciar a necessidade de autonomia dos departamentos e participação efetiva dos gestores em busca de um bem comum. Contudo, a escassa literatura a cerca deste tema dificulta o entendimento amplo de como a ferramenta pode auxiliar nos pontos críticos das empresas familiares e o grau de influência que os aspectos críticos têm durante o desenvolvimento do método. Conclusões e Limitações da Pesquisa Esta pesquisa permitiu a compreensão do processo de desenvolvimento do Balanced Scorecard, considerando a realidade de uma empresa de gestão familiar e o entendimento das peculiaridades advindas do processo. Originalidade O desenvolvimento do BSC em empresas familiares é uma perspectiva pouco explorada na literatura. Ainda não há um entendimento amplo sobre a adaptação do modelo em empresas de cunho familiar e até que ponto a ferramenta pode afetar o desempenho dessas organizações.
The search for managerial tools to control strategic business actions is growing in the current scenario. Thus, this dissertation aimed to analyze the applicability of the Balanced Scorecard method in a family-run company. To this end, a case study was carried out in an industry in the veterinary field located in the interior of the state of São Paulo, which has encountered difficulties in the professionalization of its administration and aims at implementing a strategic management, seeking growth and consolidation in the market. Methodology This work can be characterized as an empirical research, of a descriptive character and qualitative approach, using the case study as a research method. The bibliographic research focused on searching for characteristics and advantages of using the BSC model in organizational environments, demonstrating its benefits to the organization, its implementation difficulties, its acceptance by managers and employees and the feasibility of implementing this system in a family company. The exploratory research presents the proposal for the development of the BSC in order to enable changes and growth to the company that is the focus of the study, adapting the model to the needs and possibilities of the organization. Findings and Discussions In this study it was observed that the BSC is a viable management system for family businesses. Due to its adaptability, the model allows different companies, with different forms of management, to be able to use it in their business strategy. Management Implications xi The development of the BSC can be attributed to the creation of a guiding objective sought by the board and which is correlated to the work and responsibility of all sectors, in order to offer a lesser distance between employees and senior management, in addition to highlighting the need department autonomy and effective participation of managers in search of a common good. Research Conclusions and Limitations This research allowed the understanding of the development process of the Balanced Scorecard, considering the reality of a family-run company and the understanding of the peculiarities arising from the process. Originality The development of BSC in family businesses is a perspective little explored in the literature. There is still no broad understanding about the adaptation of the model in family businesses and the extent to which the tool can affect the performance of these organizations.
The search for managerial tools to control strategic business actions is growing in the current scenario. Thus, this dissertation aimed to analyze the applicability of the Balanced Scorecard method in a family-run company. To this end, a case study was carried out in an industry in the veterinary field located in the interior of the state of São Paulo, which has encountered difficulties in the professionalization of its administration and aims at implementing a strategic management, seeking growth and consolidation in the market. Methodology This work can be characterized as an empirical research, of a descriptive character and qualitative approach, using the case study as a research method. The bibliographic research focused on searching for characteristics and advantages of using the BSC model in organizational environments, demonstrating its benefits to the organization, its implementation difficulties, its acceptance by managers and employees and the feasibility of implementing this system in a family company. The exploratory research presents the proposal for the development of the BSC in order to enable changes and growth to the company that is the focus of the study, adapting the model to the needs and possibilities of the organization. Findings and Discussions In this study it was observed that the BSC is a viable management system for family businesses. Due to its adaptability, the model allows different companies, with different forms of management, to be able to use it in their business strategy. Management Implications xi The development of the BSC can be attributed to the creation of a guiding objective sought by the board and which is correlated to the work and responsibility of all sectors, in order to offer a lesser distance between employees and senior management, in addition to highlighting the need department autonomy and effective participation of managers in search of a common good. Research Conclusions and Limitations This research allowed the understanding of the development process of the Balanced Scorecard, considering the reality of a family-run company and the understanding of the peculiarities arising from the process. Originality The development of BSC in family businesses is a perspective little explored in the literature. There is still no broad understanding about the adaptation of the model in family businesses and the extent to which the tool can affect the performance of these organizations.
Descrição
Palavras-chave
BSC., Balanced Scorecard, Empresas familiares, Gestão estratégica