Balanced Scorecard como suporte às decisões gerenciais: estudo comparativo entre propriedades produtoras de leite

Abstract

The objective was to analyze the applicability of the Balanced Scorecard (BSC) management tool in dairy farms located in the south of Minas Gerais. Also, a comparative study of its applicability in properties with different scales of production and technological levels was also performed. Semi-structured interviews carried out in loco were the foundation of the survey. Data collection tools used were personal interviews, document analysis, and direct and participant observation. A survey was necessary to adapt the BSC according to characteristics of the three properties, identifying their strengths and weaknesses, as well as the key success variables, the basis for the formulation of the mission and strategic vision of each. In the end, an indicator performance panel was proposed to assist management decisions, and a strategic map drawn for each property. To the authors knowledge, Balanced Scorecard management tool can be adapted to dairy farms, regardless of their technological level and production scale. However, in order to achieve success in implementation of the tool, the organizational strategy must be familiar to all involved and, of course, systematic monitoring by managers is required.