%0 Journal Article %T APPLICATION OF THE METHODOLOGY OF BALANCED SCORECARD IN THE QUALITY EVALUATION SYSTEM OF A STRATEGIC BUSINESS UNIT
http://dx.doi.org/10.5585/riae.v9i3.1693 APLICACI車N DE LA METODOLOG赤A BALANCED SCORECARD EN EL SISTEMA DE EVALUACI車N DE LA CALIDAD DE UNA UNIDAD ESTRAT谷GICA DE NEGOCIOS APLICA O DA METODOLOGIA DO BALANCED SCORECARD NO SISTEMA DE AVALIA O DA QUALIDADE DE UMA UNIDADE ESTRAT谷GICA DE NEG車CIOS
http://dx.doi.org/10.5585/riae.v9i3.1693 %A Sandra Aparecida Nogueira de Oliveira Boffi %A Edson Aparecida De Ara迆jo Querido Oliveira %A Monica Franchi Carnielo %A Vilma Da Silva Santos %J Revista Ibero-Americana de Estrat谷gia %D 2011 %I %R 10.5585/riae.v9i3.1693 %X Nowadays it is expected current organizations: possess the capabilities of mastering technology, securing international-standard quality, and the ability to meet the expectations of ever-demanding customers. To survive in this competitive environment, it is necessary for enterprises to develop tools capable of defining their position within the market; defining their internal processes taking into consideration their own objectives and prospects for the future. Such tools must be capable of identifying strengths and weaknesses in order to galvanize their position, and determine the best path to follow, even if that means opting for a complete change in direction. This study aspires to describe and analyze the stages concerned with developing performance indicators, integrated and based on the company*s global strategies, using the Balanced Scorecard method. These focus on the sustainability of the organization, and the achievement of goals previously established by the corporate administration. The present research utilizes bibliographical data of themes related to Corporate Management, Control, and Performance Measurement and Models of Performance Indicators. Using the case study method, it can be concluded that performance indicators are vital tools when structured to meet the financial perspectives, of consumers, internal processes and learning and organizational growth. Las organizaciones actuales son exigidas por tener el dominio de la tecnolog赤a, por poseer calidad comprobada por los est芍ndares mundiales y por ser empresas que cumplan con las expectativas de los clientes en constante cambio, cada vez m芍s exigentes. Para sobrevivir en este entorno competitivo, es necesario desarrollar herramientas capaces de definir su posici車n ante el mercado, los procesos internos con respecto a sus propias metas y sus perspectivas para el futuro. Estas herramientas deben ser capaces de identificar sus fortalezas y debilidades con el objetivo de promover el fortalecimiento de su posici車n y definir el mejor camino a seguir, aunque esto represente un cambio total de direcci車n. El objetivo de este estudio es analizar y describir los pasos para la elaboraci車n de indicadores de rendimiento integrados basados en la estrategia global de la empresa, de acuerdo con la metodolog赤a Balanced Scorecard, se centr車 en la sostenibilidad de la organizaci車n, y en alcanzar los objetivos previamente establecidos por la direcci車n corporativa. Esta investigaci車n utiliz車 datos bibliogr芍ficos de temas re %K Administra o Corporativa %K Indicadores de Desempenho %K Balanced Scorecard. %U http://www.revistaiberoamericana.org/index.php/ibero/article/view/1693