Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard

Authors

  • Carolina Keil Santa Catarina State University, UDESC, Brazil.
  • Vitor Paulo Bogo Santa Catarina State University, UDESC, Brazil.
  • Marino Luiz Eyerkaufer Santa Catarina State University, UDESC, Brazil. https://orcid.org/0000-0001-6038-1704

DOI:

https://doi.org/10.5965/2764747102042013173

Keywords:

planning, control, Balanced Scorecard, family businesses

Abstract

This work presents an analysis of the use of the Balanced Scorecard (BSC) as a strategic management tool and performance control in family businesses. Today companies compete in complex environments, so a perfect understanding of their goals and methods to achieve them is essential. The Balanced Scorecard translates the mission and strategy of companies into a comprehensive set of performance measures that serve as the basis for a strategic measurement and management system. The Balanced Scorecard measures organizational performance from four balanced perspectives: financial, customer, company internal processes, and learning and growth.

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Author Biographies

Carolina Keil, Santa Catarina State University, UDESC, Brazil.

Specialization student in Controllership and Finance from the Santa Catarina State University, UDESC, Brazil.

Vitor Paulo Bogo, Santa Catarina State University, UDESC, Brazil.

Graduated in Accounting Sciences at the Blumenau Regional University Foundation, FURB, Brazil.

Marino Luiz Eyerkaufer, Santa Catarina State University, UDESC, Brazil.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Accounting Sciences from the Blumenau Regional University Foundation, FURB, Brazil.

Specialist in Marketing from the Western Santa Catarina University, UNOESC, Brazil.

Graduated in Accounting at the Western Santa Catarina University, UNOESC, Brazil.

Professor at the Santa Catarina State University, UDESC, Brazil.

References

KAPLAN, Robert S.; NORTON, David P. A estratégia em ação. 8. ed. Rio e Janeiro: Campus, 1997.

KAPLAN, Robert S.; NORTON, David P. Organização orientada para a estratégia. 3. ed. Rio e Janeiro: Campus, 2000.

LUNKES, Rogério João. Manual de orçamento. 2. ed. São Paulo: Atlas, 2008.

GONÇALVES, Carlos Alberto; FILHO Cid Gonçalves; NETO, Mario Teixeira Reis. Estratégia empresarial: o desafio das organizações. 1. ed. São Paulo: Saraiva, 2006.

FREZATTI, Fabio. Orçamento empresarial. 4. ed. São Paulo: Atlas, 2007.

PARNELL, John; KROLL, Mark J.; WRIGHT, Peter. Administração estratégica. São Paulo: Atlas, 2000.

OLIVEIRA, Djalma de Pinho Rebouças. Empresa familiar. São Paulo: Atlas, 1999.

BEUREN, Ilse Maria. Como elaborar trabalhos monográficos em contabilidade. 3 ed. São Paulo: Atlas, 2009.

Published

2013-12-23

How to Cite

Keil, C., Bogo, V. P., & Eyerkaufer, M. L. (2013). Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard. Revista Brasileira De Contabilidade E Gestão, 2(4), 173–176. https://doi.org/10.5965/2764747102042013173

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