Balanced scorecard: obstáculos para sua implantação em uma indústria de produtos cerâmicos da Paraíba

Abstract

The study aimed to investigate the obstacles of an industry that manufactures ceramic products from Paraíba, regarding the elaboration of the Balanced Scorecard. A case study was developed in the industry, which was conducted through structured interviews with the controller seeking to understand the view of the same about the Balanced Scorecard and questionnaires applied to employees and customers of the company, reporting their Satisfaction. The findings of the research allowed us to conclude that the company has its own planning, uses some principles based on the perspectives of the BSC, but not comprehensively. Regarding the knowledge of the controller, the same already knew the tool, comprising well the structure of the BSC. As for the obstacles the implementation of the balanced scorecard, were considered: resistance of employees to change, the difficulty of communicating.