Contribuição ao estudo de utilidade do Balanced Scorecard : um estudo de caso de uma empresa siderúrgica e metalúrgica operando no Brasil

Abstract

In 1990, Robert S. Kaplan and David P. Norton developed in United States of America, a new system as support for decision 1, denominated Balanced Scorecard. Even supposing it is not an innovation once it is based on knowledge and principles enclosed in theories previously developed, the Balanced Scorecard has organized some of these theoretical principles, having as objective a "Control Panel" construction to manager the Companies strategy by monitoring financial results, through performance operational indicators that influence these results, growing the analysis capability and organizational knowledge. The published books and articles about Balanced Scorecard2, simplify the methodology description for its implementation and relate some of success cases occurred in companies from United States of America. The Balanced Scorecard is coming to an experimental phase in order to verify its principles and concepts adherence. Many companies operating in Brazil are implanting and implementing it, without divulgating the facilities and difficulties to align the management practices to the strategy and budget, premise that constitute the differentiation for the system to support decision. With these circumstances, the objective for this work is to contribute with the scientific research, presenting the practical experience of one company in activity in the country, by the theoretical principles of Balanced Scorecard applied, divulgating the results obtained and if the company had to recover to improvisation and adaptation to fit the situation not contemplated in Kaplan and Norton methodology developed. The research was made by bibliographical study and empirical research, in order to transmit the concepts that fundaments the Balanced Scorecard utilization, such as not mystify the facility proclaimed from its authors, from a field research done in Alcoa. The research was done based in two questionnaires, and one was constituted of 70 "opened" questions, applied in the Quality Manager, responsible to implanting and implementing the Balanced Scorecard in the company. The second questionnaire was constituted by 21 questions, tabulated in a scale like Likert, with eight levels, and it was applied in managers and users departments of Balanced Scorecard. Even though the Balance Scorecard theory establish facilities for its omplntation and implementation, the work hypothesis was confirmed, the implementation to the referred system needs adjustments and adaptations. These adjustment and adaptations are related to the people initiaves who are in the different hierarchical level to decide and the operate the actions to strategy and acquire knowledge to innovate the way of making the tasks. Other important factor is the difficult to measure objectively the strategy, throughout indicators inter-relation that mean the relation for cause and effect for these actions and iniciatives. Despite of adjustments and adaptations presented all long way, the Balanced Scorecard, constitute a recent tool, presenting evolution level, by the experiences acquired in companies that are adopting it. Even though presents difficulties in its implementation, the Balanced Scorecard represent a system for support decision to create and develop strategy management, doing its theoretic and practical principles an approach so actual related to the necessities established by the best practices to be observed in the Global World and in the Manager Accountancy