UTILIZAÇÃO DO BALANCED SCORECARD PARA A EXECUÇÃO DE ESTRATÉGIAS EM EMPRESA PRIVADA, CONCESSIONÁRIA DE SERVIÇO PÚBLICO

Abstract

The aim of this study is to assess what contributions the use of Balanced Scorecard generates for executing strategies in a private company public service concessionaire. The methodological approach was held through exploratory, qualitative, case study method. This study had as its central issue the following inquiry: what are the contributions of the use of the Balanced Scorecard to implement organizational strategies in a privately held operator of public service? Bibliographic studies were done as to Business Strategy, Balanced Scorecard and Strategic Execution. Empirical inquiries were developed with the use of questionnaires, forms and field observation in an organization that uses the Balanced Scorecard method in its management model. The survey results indicate that the Balanced Scorecard contributes to the implementation of the strategy through the unfolding of the strategies for individual targets, linking BSC perspectives and strategic map to individual targets, the financial incentive for the achievement of the goals derived from BSC and the translation of the strategy through the communication of the strategic map; Despite the existence of the core executive governance and the use of the quality tools are required factors for the implementation of the strategies in the organization researched.