Análise do grau de preferência das maiores empresas brasileiras entre os sistemas : balanced scorecard X sistema de medição de desempenho da Fundação Para o Prêmio Nacional da Qualidade - FPNQ

Abstract

This research paper attempted to identify the representativity of the use of management systems based on indicators of performance with the objective of verifying the preference of major Brazilian enterprises in the use of such systems. In order to meet this objective the following concepts of management systems based on indicators of performance were used: The Balanced Scorecard (BSC) and the system proposed by Fundação para Prêmio Nacional da Qualidade (FPNQ). A field research of the survey type was carried out and the information obtained was treated in a quantitative as well as qualitative form The sample was delimited for the 300 major private enterprises as classified by the Exame magazine July of 2002 issue, where the Southeast region of Brazil was selected for representing 80% of the invoices concentration, compared to the other geographic regions of Brazil. The analysis of data verified that among the users of Management Systems based in Indicators of Performance (SGBID), there is preference for the use of System Measuring Performance (FPNQ) over the (BSC), and it was observed in both systems a stressed representation of users of (SGBID) in enterprises of industrial order. The analysis of data verified also aspects related to the preference for the use of a specific system of strategy management as origin of stock capital which showed greater representativity in enterprises with its stock capital of foreign origin which shows a cultural aspect that is reinforced by the fact that 50% of the respondents were unknowing of the (SGBID).