Execução premium do balanced scorecard em microempresa : um caso de análise através da pesquisa-ação em Serraria-PB

Abstract

For a microenterprise to be competitive in your local environment, she must perform its services with excellence, which leads to the need to use efficient strategic management tool. From this need, the Balanced Scorecard (BSC) as a tool capable of managing the different indicators of organizational management. The present work brings a search conducted in a microenterprise food retailer located in the municipality of Serraria/PB, which conducted the review of the implementation of the BSC since the Manager's level to the level of the customers, using the tool as a tool for performance monitoring and strategic communication. The aim of this study was to analyze the implementation of the BSC, in a more advanced stage, the execution premium, as a means of generating support for the strategic management of a microenterprise. From a methodological point of view, the study was interventionist character, through an action research with qualitative approach in the analysis of the data. The source of the data used was primary and secondary in nature. The results showed that the dynamic process of executing premium BSC, generates a strategy capable of providing management structure appropriate to the micro-enterprise, ensuring the development of services and engaging in the planning effort of all employees, from senior management to operational staff. With that, the improvement of the management of processes powered by an articulation between actions performed and the communication plan, adjusted dynamically for the feedback.