Strategies and performance measures in the management of family businesses: an analysis of the application of the Balanced Scorecard
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 Sco...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2013 |
| País: | Brasil |
| Institución: | Universidade do Estado de Santa Catarina (UDESC) |
| Repositorio: | Revista Brasileira de Contabilidade e Gestão |
| Idioma: | portugués |
| OAI Identifier: | oai::article/4179 |
| Acceso en línea: | https://www.revistas.udesc.br/index.php/reavi/article/view/4179 |
| Access Level: | acceso abierto |
| Palabra clave: | planejamento controle Balanced Scorecard empresas familiares planning control family businesses planificación |
| Sumario: | 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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