TABLEAU DE BORD: PROPOSAL OF APPLICATION IN BRAZILIAN AGRIBUSINESS
The objective of this work is to develop a model of Tableau de Bord to be applied to the industrial area of an agro-industry of pigs and chickens slaughtering and industrialization. Due to business growth, with the creation of various organizational levels, and the large amount of information daily...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2013 |
| País: | Brasil |
| Institución: | Universidade Regional de Blumenau (FURB) |
| Repositorio: | Revista Universo Contábil |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.bu.furb.br:article/3192 |
| Acceso en línea: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3192 |
| Access Level: | acceso abierto |
| Palabra clave: | Business Management Tableau de Bord Agribusiness. Gestión empresarial Agroindustria Controladoria Controles de Gestão |
| Sumario: | The objective of this work is to develop a model of Tableau de Bord to be applied to the industrial area of an agro-industry of pigs and chickens slaughtering and industrialization. Due to business growth, with the creation of various organizational levels, and the large amount of information daily received and analyzed by managers, the developed management strategy does not always echo in all hierarchical levels generating the desired effect. In this regard, the Tableau de Bord is seen as an important tool to gather the key indicators that show whether the company is on the right track. The survey is identified as a descriptive and qualitative study. As a methodological strategy it was used a single case study developed in a large Brazilian agribusiness company. The research findings show that the model can bring important contributions to the industrial management of the agro-industry. In line with the literature findings, the main gains indicated by the company managers are the clarity and simplicity with which it presents the indicators of the company. The outspread of the strategy to lower levels of the organizational structure is another positive point of the model. |
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