No mundo globalizado dos negócios vem à tona a estratégia como elemento-chave na consistência e no processo de tomada de decisões em empresas de diferentes setores da economia. As pesquisas sobre ferramentas gerenciais realizadas pela consultoria Brain & COmpany (HSB, n.6, p.56) coloca o Balanced Scorecard (BSC) entre as 25 ferramentas mais populares nas empresas contemporâneas. O BSC, na verdade, revolucionou o meio empresarial nos últimos anos, favorecendo a análise de resultados além da dimensão financeira, ou seja, sob a ótica também dos processos internos, clientes e do aprendizado e crescimento. As propriedades agropecuárias, por sua vez, também precisam ser administradas de forma efetivamente empresarial com estabelecimento de estratégias que, interligadas com os diferentes sistemas operacionais agrícola e/ou pecuário, favoreçam as mensurações mais eficazes dos resultados, organizando as ações para que ocorra um aumento da produção, da produtividade e da lucratividade. Esta Dissertação de Mestrado relata o estudo de caso sobre a aplicação do BSC em duas fazendas da Fundação Bradesco, localizadas nos municípios de Miranda/MS e Formoso do Araguaia/TO. Como resultados das metas desafiadoras preconizadas no mapa estratégico do BSC dessas fazendas, houve incremento da produtividade do setor pecuário com redução nos índices de mortalidade: 1,31% na bovinocultura de corte, 5,63% na bovinocultura de leite, 1,25% na avicultura, 0,54% na suinocultura. Também houve aumento no rendimento de carcaça dos animais abatidos nessas fazendas: 6% em bovinos de corte, 2,56% em frangos, 1,62% em suínos. Houve ainda redução de 6,33% nos casos de mastite bovina no período analisado. Pela análise dos resultados desse estudo de caso, foi possível concluir que o BSC mostrou-se uma ferramenta eficiente e passível de ser implementada em propriedades agropecuárias na medida em que propiciou alinhamento da estratégia com as operações, resultando na melhoria dos processos gerenciais e produtivos das fazendas analisadas. Pode-se afirmar também que a sua forma de implementação seguiu os princípios preconizados por Kaplan e Norton e não diferiu da forma como já foi adotado com sucesso em empresas dos setores industrial e de serviços. / In world economic business it emerges the strategy as a key element in the consistence and in the process of deciding in companies of different economic sections. Researches about managing tools realized by Brain & COmpany (HSB, n.6, p.56) points that Balanced Scorecard (BSC) is among the twenty-five most popular contemporaneous company. Actually, BSC revolutionizes the business environment in the last years, once it aids the outcomes analysis besides the financial vision, that is, it also supports internal process, clients, learning and development. The agriculture and cattle breeding proprieties also need to be administrated in an effectively business way, establishing strategies which are interlinked with different systems. These interlinked strategies aid effectively to measure the results, organizing actions in order to increase production, productivity, and profitability. So, this thesis mentions a case study about the application of BSC in two Fundação Bradesco’s farms, whose location is in Miranda/MS and Formoso do Araguaia/TO. As outcomes of the challenging goals approved in the strategic BSC map of these farms, it was noticed that there was increasing of productivity in the cattle breeding section with a decreasing of mortality: 1,31% in the cattle for slaughter; 5,63% in the cattle for milk; 1,25% in the aviculture; 0,54% in the swine culture. Furthermore, there was a carcass increasing of killed animals in these farms: 6% in the cattle for slaughter; 2,56% in the chicken; 1,62% in swine. Besides, there was a decreasing of 6,33% in the cases of cattle mastitis in the analyzed period. By the outcomes analyses of this case study, it is possible to conclude that BSC is an efficient tool and it is possible to be implemented in agriculture and cattle breeding proprieties in the way that it provides an arrangement of the strategies together the operations, which results in improvement of the managing and productive processes in the analyzed farms. It is also possible to say that its way of implementation follows the principles approved by Kaplan and Norton, and it was not different of the way as it was already successfully adopted in industrial and service companies.

Submitted by Alisson Mota (alisson.davidbeckam@gmail.com) on 2015-06-23T20:10:00Z No. of bitstreams: 1 Dissertação - Adriana Brasil Louzada Benaion.pdf: 1312323 bytes, checksum: 0f4bc2841fc0183bba95f5647b4ed5e6 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-06-25T20:19:24Z (GMT) No. of bitstreams: 1 Dissertação - Adriana Brasil Louzada Benaion.pdf: 1312323 bytes, checksum: 0f4bc2841fc0183bba95f5647b4ed5e6 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-06-25T20:39:18Z (GMT) No. of bitstreams: 1 Dissertação - Adriana Brasil Louzada Benaion.pdf: 1312323 bytes, checksum: 0f4bc2841fc0183bba95f5647b4ed5e6 (MD5) / Made available in DSpace on 2015-06-25T20:39:18Z (GMT). No. of bitstreams: 1 Dissertação - Adriana Brasil Louzada Benaion.pdf: 1312323 bytes, checksum: 0f4bc2841fc0183bba95f5647b4ed5e6 (MD5) Previous issue date: 2010-01-29 / Não Informada / Aiming the increase of the competitiveness, the enterprises have invested more and more in the development of its human talent. However, in order to their investments present the expected results; it is necessary that the actions directed toward the strategy of organization are lined up with the management of people by competencies. In this sense, one of the main trends is the management of people by competencies. The present report has the objective to develop a method to determine the individual competencies necessary for the recycling tissue paper enterprise through the balanced Scorecard - BSC. The related method was developed from the limitations identified in traditional models and had its applicability evaluated through a case study in a recycling tissue paper enterprise. The results reached through the case study demonstrate that is making possible to get a necessary competencies , if get a combination forms an articulated set of action that culminates with the base of BSC and the instrument of application to integrate and direction effort to making an representatio n of the individual competencies for the strategic implementation in a recycling tissue paper nterprise. / Visando o aumento da competitividade, as empresas têm investido cada vez mais no aperfe içoamento de seus talentos humanos. Entretanto, para que os resultados esperados sejam atingidos, é necessário que ações sejam tomadas e se mantenha alinhadas com a estratégia da organização, no tocante a gestão de competências. De modo que, uma das principais tendências é a gestão de pessoas por competências. O presente trabalho tem por objetivo desenvolver um método para determinar as competências individuais necessárias em uma empresa de recicl agem de papel com base no Balanced Scorecard - BSC. O referido estudo de caso foi desenvolvido a partir de limitações no modelo tradicional encontrado em uma empresa de reciclagem de papel. Os resultados encontrados demonstram que é possível levantar as competências necessárias desde que um conjunto de ações sejam articuladas com base no BSC e sejam aplicados instrumentos para integrar e direcionar esforços para a obtenção e representação das competências individuais relevantes para a empresa.

É necessário ter muita clareza sobre o que fazer e como fazer para que uma empresa satisfaça a expectativa do mercado em que atua, e o faça de forma rentável. Assim, a definição de uma estratégia torna-se altamente relevante no ambiente competitivo dos negócios. Uma vez definida sua estratégia, a empresa possui um desafio ainda maior: sua implementação. A implementação de uma estratégia, para ter sucesso, precisa ser constantemente monitorada, pois demanda uma ampla sincronia organizacional, envolvendo todos os seus departamentos. Nesse contexto, este trabalho buscou desenvolver um método de gerenciamento estratégico, a partir do alinhamento dos processos de negócio aos objetivos estratégicos da uma organização, com base nos conceitos de Balanced Scorecard e Business Process Management. Esse método foi aplicado em uma empresa concessionária do setor automotivo, segmento de caminhões e ônibus, e os objetivos atingidos neste trabalho evidenciaram a capacidade do método de contribuir para um melhor desempenho estratégico e operacional. / It is necessary to be clear about what to do and how to do so that a company meets the expectation of the market in which it operates , and do so profitably . Thus, the definition of a strategy becomes highly relevant in the competitive environment of business. Once defined its strategy, the company has an even greater challenge: its implementation. The implementation of a strategy, on the other hand, to succeed, needs to be constantly monitored, since it requires a large organizational synchrony involving all its departments. In this context, this study has developed a method of strategic management, from the alignment of business processes with the strategic objectives of an organization, based on the concepts of Balanced Scorecard and Business Process Management. This method was applied in a dealership of automotive vehicles, segment of trucks and buses, and the objectives achieved in this work demonstrated the method's ability to contribute to a better strategic and operational performance.

In the modern competitive business activity, information collection becomes very important to support enterprises management groups to make decision. Many enterprises consider knowledge management and application are very important issues in the Knowledge Economy era. Therefore, Business Intelligence System becomes more popular and adopted by many enterprises like the flames added by the fuel in Knowledge Economy era. Enterprise management with Balanced Scorecard is also introduced by well-known scholars as well at this stage. The combination of Business Intelligence System and Balanced Scorecard becomes more efficient for enterprise management and pushes the modern enterprises forward to the Open Knowledge Economy era. The main purpose of this research is to adopt architecture theory to construct the Architecture Oriented Business Intelligence system with Balanced Scorecard Model(AOBIBSCM). This model provides an efficient construction method for the constructors to control the system with the whole system overview. The constructors can easily find out the Structure elements, Services of structure elements, Relationship of structure elements, Structure Behavior Coalescence, in order to compare with the real world behaviors and allow constructors validate and realize the sequence of behaviors. The tight combination of structure point of view, behavior point of view and other points of view integrates structure and behavior neatly, making it far superior than Non-Architecture designed method which separates structure and behavior. Non-Architecture construction method is easy to lead the structure and behavior to different routes and wastes time to re-design and adjust the system. This research adopts logical theorem to construct AOBIBSCM. It constructs (1)AOBIBSCM¡Aand describes (2)Non-AOBIBSCM(NAOBIBSCM) construction method, then (3)Compare AOBIBSCM and NAOBIBSCM, then show the benefit of AOBIBSCM. The contribution of this research is to construct AOBIBSCM which includes Structure element diagrams, Hierarchy of structure element diagrams, Service of structure element diagrams, Relationship of structure element diagrams, Structure and behavior coalescence diagram, Sequence diagrams. Our research furnishes an efficient construction method for enterprises to install AOBIBSC, and reduces the construction risk and cost, and provides more discussion space of the system real implementation, testing, construction and performance tuning.

Zugl.: Aachen, Techn. Hochsch., Diss., 2009

Research confirms that strategic planning is essential for the improvement of business performance in both small and large organisations. Organisations around the globe all follow similar tactics, namely to attempt to execute a strategy to differentiate themselves from their competitors. A popular instrument used to support the strategic–management process in organisations is the Balanced Scorecard (BSC). The BSC is a popular performance–management framework strongly associated with managing the implementation of strategic plans. There is a difference between known performance–management programmes and the BSC. The BSC is a full, multi–perspective approach to achieving long–term, sustained growth, viewed more as a strategy–formation system than a pure measurement system. Constructing the first BSC of a Strategic Business Unit (SBU) is accomplished by a systematic process that builds consensus and clarity about how to translate the mission and strategy of the SBU into performance objectives, measures, targets and initiatives in four balanced perspectives: Financial, Customer, Internal Processes, and Employee Learning and Growth. The aim of the scorecard building and implementation process is to cascade strategy down to the operational level where real value is added. This process is also called "strategic alignment". The arguments presented in this dissertation are based on a combination of general literature research on performance management, the BSC and the development, strategic implementation and management of the BSC. The selection process of an SBU, and the rationale for the choosing to construct a BSC as a performance–measurement tool has been addressed. The dissertation further addressed the objectives and principles governing the BSC for the specific, chosen SBU. The development of the BSC comprises of ten steps, from the assignment of the scorecard champion or architect to the senior executive management meeting. Information gained from research done on the South African company under review, GP Retail Operations (Pty) Ltd, and more specifically the SBU of the Ackermans Distribution Centre in Durban together with the literature research have been used to develop the BSC within the specific SBU of the organisation. The BSC was tailor made for the specific requirements of the specific SBU in GP Retail Operations (Pty) Ltd. The results of the study on the SBU, Ackermans DC, have been summarised in the performancerecord sheet and an audit sheet derived from the literature overview and applied practical in–house research. The record sheet was created for each perspective of the BSC. The development of the BSC involved several challenges in embedding the information systems and the culture that helped receive, process, and analyse information for the creation of the performancerecord sheet and audit sheet. A BSC requires time and effort to "get it right" and commitment to implement it. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

Research confirms that strategic planning is essential for the improvement of business performance in both small and large organisations. Organisations around the globe all follow similar tactics, namely to attempt to execute a strategy to differentiate themselves from their competitors. A popular instrument used to support the strategic–management process in organisations is the Balanced Scorecard (BSC). The BSC is a popular performance–management framework strongly associated with managing the implementation of strategic plans. There is a difference between known performance–management programmes and the BSC. The BSC is a full, multi–perspective approach to achieving long–term, sustained growth, viewed more as a strategy–formation system than a pure measurement system. Constructing the first BSC of a Strategic Business Unit (SBU) is accomplished by a systematic process that builds consensus and clarity about how to translate the mission and strategy of the SBU into performance objectives, measures, targets and initiatives in four balanced perspectives: Financial, Customer, Internal Processes, and Employee Learning and Growth. The aim of the scorecard building and implementation process is to cascade strategy down to the operational level where real value is added. This process is also called "strategic alignment". The arguments presented in this dissertation are based on a combination of general literature research on performance management, the BSC and the development, strategic implementation and management of the BSC. The selection process of an SBU, and the rationale for the choosing to construct a BSC as a performance–measurement tool has been addressed. The dissertation further addressed the objectives and principles governing the BSC for the specific, chosen SBU. The development of the BSC comprises of ten steps, from the assignment of the scorecard champion or architect to the senior executive management meeting. Information gained from research done on the South African company under review, GP Retail Operations (Pty) Ltd, and more specifically the SBU of the Ackermans Distribution Centre in Durban together with the literature research have been used to develop the BSC within the specific SBU of the organisation. The BSC was tailor made for the specific requirements of the specific SBU in GP Retail Operations (Pty) Ltd. The results of the study on the SBU, Ackermans DC, have been summarised in the performancerecord sheet and an audit sheet derived from the literature overview and applied practical in–house research. The record sheet was created for each perspective of the BSC. The development of the BSC involved several challenges in embedding the information systems and the culture that helped receive, process, and analyse information for the creation of the performancerecord sheet and audit sheet. A BSC requires time and effort to "get it right" and commitment to implement it. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

Zugl.: Hamburg, Helmut-Schmidt-Universität, University der Bundeswehr, Diss., 2007.

Zugl.: Greifswald, Univ., Diss., 2009

Zugl.: Zürich, Universiẗat, Diss.