MANAGERIAL INFORMATION BASED ON BALANCED SCORECARD: A STUDY IN A DEALER OF FUELS OF PERNAMBUCO
This article treats of the importance of the managerial accounting for the administration of companies and display Balanced Scorecard (BSC) usefulness in the process of production of managerial information. The used methodology, predominantly, it was the one of case study, with the objective of doin...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2009 |
| País: | Brasil |
| Institución: | Universidade Federal do Rio Grande do Sul (UFRGS) |
| Repositorio: | ConTexto |
| Idioma: | portugués |
| OAI Identifier: | oai:seer.ufrgs.br:article/11252 |
| Acceso en línea: | https://seer.ufrgs.br/index.php/ConTexto/article/view/11252 |
| Access Level: | acceso abierto |
| Palabra clave: | Managerial information. Balanced scorecard. Strategic indicators. Informação gerencial. Balanced scorecard. Indicadores estratégicos. |
| Sumario: | This article treats of the importance of the managerial accounting for the administration of companies and display Balanced Scorecard (BSC) usefulness in the process of production of managerial information. The used methodology, predominantly, it was the one of case study, with the objective of doing an approach of BSC inside of a company of the branch of distribution of fuels, located in the state of Pernambuco. The mission of the company is presented and analyzed under four perspectives: financial, customers, internal processes, learning and growth. For each perspective, they were defined objectives and indicators related to the strategy, analyzed together with the management of the company. For a better understanding, at the end of each topic that treats on the perspectives of a dealer's of fuels BSC, pictures of summary of objectives were elaborated and strategic indicators. |
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