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Previous issue date: 2013-05-27 / Small businesses are experiencing growth scenario in emerging countries by the prospect of
economic development, these countries, including Brazil, have a booming economy before the
world crisis in the last five years, especially with the participation of small and medium
enterprises. These factors generate increased competition and the need to expand market share
through management actions in the quest for acquiring new customers. Moreover, these
changes increase the need to properly use the information and organizational performance.
Some national and international studies show the existence of peculiarities in small
organizations, especially in environments of family management. Such particularities raise a
scenario with several organizational deficiencies regarding the evaluation of their performance.
In some cases, when there are static systems, traditional and focused only on the financial
perspective, especially short term. Alternatively, the tools encourage strategic planning and
observance of medium and long term, in many ways, whether financial, internal processes,
customers, suppliers, and innovation, among others. Therefore, this study aims to identify and
analyze the applicability of the system performance evaluation with emphasis on strategic and
BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with
the participation of 25 companies, whose research was conducted between 2012 and 2013.
Therefore, the research included the construction process and a structured questionnaire on
practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard.
Whose main result presented a high degree of interest in the applicability of the BSC by most
of the participating institutions. Furthermore, It was observed the growing interest in using the
Balanced Scorecard when it increases the company size, regardless of the area of market action.
Participating companies have shown an outline of the strategic objectives and the establishment
of indicators for assessing the performance due to their correlations with the BSC / As pequenas empresas est?o vivenciando um cen?rio de crescimento nos pa?ses emergentes,
mediante essa perspectiva de desenvolvimento econ?mico, esses pa?ses, incluindo o Brasil,
apresentam uma economia em expans?o perante o cen?rio de crise mundial nesses ?ltimos 5
anos, em especial com a participa??o das pequenas e m?dias empresas. Tais fatores geram
aumento de concorr?ncia e a necessidade de ampliar a participa??o de mercado por meio de
a??es gerenciais na busca pela conquista de novos clientes. Al?m disto, estas mudan?as
aumentam a necessidade de usar adequadamente a informa??o e o desempenho organizacional.
Alguns estudos nacionais e internacionais apresentam a exist?ncia de particularidades nas
pequenas organiza??es, especialmente, em ambientes de gest?o familiar. Tais particularidades
suscitam um cen?rio organizacional com diversas defici?ncias acerca da avalia??o de seu
desempenho. Em alguns casos, quando existem, s?o sistemas est?ticos, tradicionais e focados
apenas na ?tica financeira, principalmente de curto prazo. Alternativamente, as ferramentas
estrat?gicas incentivam o planejamento e a observ?ncia de m?dio e longo prazo, em diversos
aspectos, sejam financeiros, processos internos, clientes, fornecedores, inova??o e, dentre
outros. Portanto, este estudo tem o prop?sito de identificar e analisar a aplicabilidade do
sistema de avalia??o de desempenho com ?nfase estrat?gica e o BSC - Balanced Scorecard.
Quanto ao m?todo de pesquisa, ? classificada como pesquisa explorat?ria, com a participa??o
de 25 empresas, cuja investiga??o foi realizada entre 2012 e 2013. Para tanto, a pesquisa
contemplou o processo de constru??o e aplica??o de question?rio estruturado sobre as pr?ticas
utilizadas e interesse para a utiliza??o de ferramentas estrat?gicas, com ?nfase no Balanced
Scorecard. Cujo resultado principal apresentou-se um alto grau de interesse na aplicabilidade
do BSC pela maioria das institui??es participantes. Al?m disto, observou-se o crescente do
interesse de usar o Balanced Scorecard ? medida que o porte da empresa aumenta,
independente da ?rea de atua??o no mercado. As empresas participantes mostraram ter um
delineamento dos objetivos estrat?gicos e estabelecimento de indicadores para avalia??o de
desempenho com suas devidas correla??es com o BSC
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/15041 |
| Date | 27 May 2013 |
| Creators | Pessoa, S?rgio Lins |
| Contributors | CPF:53820126449, http://lattes.cnpq.br/9745845064013172, N?brega, Kleber Cavalcanti, CPF:38123967420, http://lattes.cnpq.br/7667731949775312, Almeida, Mariana Rodrigues de, CPF:03411971495, http://lattes.cnpq.br/7356242205950550, Mariano, Enzo Barberio, CPF:31330163850, http://lattes.cnpq.br/6639164567036709, Costa, Jos? Alfredo Ferreira |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-Gradua??o em Engenharia de Produ??o, UFRN, BR, Estrat?gia; Qualidade; Gest?o Ambiental; Gest?o da Produ??o e Opera??es |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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