The contribution of the balanced scorecard as a strategic management tool in management support

Authors

  • Sadi A. Scaramussa Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Misiones, Argentina.
  • Vitor K. Reisdorfer Universidad Regional Integrada del Alto Uruguay y de las Misiones. Departamento de Administración. Río grande del Sur, Brasil.
  • Antonio A. Ribeiro Universidad Regional Integrada del Alto Uruguay y de las Misiones. Departamento de Administración. Río grande del Sur, Brasil.

Keywords:

Balanced scorecard; Management tool; Strategy and planning

Abstract

Balanced scorecard - BSC – treated initially as a system of performance measurement with base in indicators, that through time improved and today it is possible to affirm that it is a management tool. It presents an order of concepts and preexisting ideas in a logical, objective and intelligent way. Its correct application implies a series of advantages, such as the integration of financial and nonfinancial measures, the communication feedback of the strategy, the bond with planning and budget, major focus in aligning the organization. The benefits of the implantation are the most variable, where we can aim that the BSC offers a methodology of enterprise management that only proposes as financial measurement indicators the operational performance. The strategic application transforms that methodology into a management tool and available to the whole organization.

Published

2009-12-18

How to Cite

Scaramussa, S. A., Reisdorfer, V. K., & Ribeiro, A. A. (2009). The contribution of the balanced scorecard as a strategic management tool in management support. Scientific Journal Visión De Futuro, 13(1). Retrieved from https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/563

Issue

Section

Original Articles

Most read articles by the same author(s)

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.