Balanced Scorecard como suporte às decisões gerenciais de propriedades leiteiras: um estudo multicaso

Abstract

The Balanced Scorecard (BSC) has proved a useful tool to assist companies in different industries to become more competitive. However, it is still little used in agribusiness that, in general, is lacking in modern management systems. The objective of this research is to evaluate the adaptability of the Balanced Scorecard management tool as well as its use in stimulating the measurement process, performance evaluation and support of management decisions in dairy farms. This will be offered a set of strategic indicators, based on the principles of the BSC. The methodology used is a multiple case study of three dairy farms with different levels of technology, located in the southern region of Minas Gerais. As instruments of data collection were used for the personal interview, document analysis and direct and participant observation. Based on the theoretical framework proposed by the tool creators Robert Kaplan and David Norton, allowed the identification of performance indicators and the construction of the strategic map for each of the properties. Thus, it is understood that the Balanced Scorecard management tool can be adapted to a milk producing farm, regardless of their stage of development, however, say that it is imperative for achieving success in the implementation of the tool, the strategy organization must be passed to all involved and of course, the systematic monitoring of managers.