Strategic alignment for a commercial company: an analysis from the perspectives of the balanced scorecard
Objective: To identify initiatives for the strategic alignment of a commercial company in the utilities segment, based on the Balanced Scorecard. Methodology: A descriptive research was carried out, based on a case study, with a qualitative approach. Data were collected through a questionnaire appli...
| Autores: | , , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Universidade Federal do Rio Grande do Norte (UFRN) |
| Repositorio: | Revista Ambiente Contábil |
| Idioma: | inglés |
| OAI Identifier: | oai:periodicos.ufrn.br:article/34961 |
| Acceso en línea: | https://periodicos.ufrn.br/ambiente/article/view/34961 |
| Access Level: | acceso abierto |
| Palabra clave: | Management Accounting. Strategic Planning. Balanced Scorecard. Strategic alignment for a commercial company Contabilidad de Gestión. Planificación estratégica. Cuadro de Mando Integral. Contabilidade Gerencial. Planejamento Estratégico. Balanced Scorecard. |
| Sumario: | Objective: To identify initiatives for the strategic alignment of a commercial company in the utilities segment, based on the Balanced Scorecard. Methodology: A descriptive research was carried out, based on a case study, with a qualitative approach. Data were collected through a questionnaire applied to the employees, with 40 valid answers. From the results, it was found that the initiatives that can contribute to the strategic alignment are aimed at: increasing the company's profitability, reducing the company's average cost and improving cash flow, with regard to the financial perspective; increase the number of wholesale and retail customers, keep shopkeeper customers active in the case of customer perspective; align inventory management processes, streamline service and streamline the operation of the internal information system with regard to internal processes and; Empower employees and reduce turnover in terms of learning and growth. It is important that the company defines those responsible for monitoring the initiatives, so that the goals can be achieved and, consequently, the objectives can be achieved. Results: In general, the results highlight the relevance of the BSC methodology for the alignment between strategic objectives, indicators, goals and initiatives to put into practice what is expected for the organization, contributing to managers in the decision-making process, so that better decisions can be made, and the company can succeed in its activities. Study Contribution: The present study contributes to the literature, showing that the BSC can be used regardless of size or segment of activity and can serve as a benchmark for other similar small and medium-sized companies. |
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