O balanced scorecard para a gestão e planejamento estratégico de uma franquia de bijouterias

Abstract

The purpose of this study was to discuss a performance management’ system based on the principles of the Balanced Scorecard (BSC), a management model that reflects the mission and vision of the companies that seeks tools for strategic planning and management in the decision process decision. This paper is a case study that aims to identify the contributions that the implementation of the BSC provides for the strategic management and operational in the Franchise Belle Bijou, located at João Pessoa city, Paraíba. In this way, firstly a literature study was conducted about the BSC and after this a data collection was made together with an analysis of the questionnaires already distributed to the managers, employees and customers of this company. The information collected at the end of this study showed that the BSC has tools to assist the company management and it’s a support to the needs and expectations of the managers to control all sectors of it, through the knowledge acquired during the entire process. In this way, was possible to analyze the importance of evaluating financial and non-financial data of the company, showing the knowledge about individual and collective performance of all employees, the profile of its customers, the best forms of investment and the choices for achieve the company's goals through the strategic objectives set on the four BSC perspectives.