Balanced Scorecard: estudo de caso em uma cooperativa de crédito

Abstract

By the instability of the marketing landscape, organizations are looking for management tools that help determine their strategies with grater competence. The traditional financial indicators are not enough anymore for this, when the need to consider other performance indicators, especially in nonprofit organizations. Come to BSC in order to foster a balance between analysis of tangible and intangible assets of the organization. In this paper, we try to develop a model of Balanced Scorecard for a financial institution whose job is to be the central cooperative credit the Northeast. To reach this objective, there was a collection of data in the company, trough the case study as a methodological tool, where information was collected about the company’s mission and the intended objectives. Some difficulties had been found during the research like the lack of a specific model of BSC for credit unions and building the relationship of cause and effect exposed ate the strategic map. As result, the strategic objectives are translated in four perspectives: financial, related to the participation of cooperative in market; clients, related to the quality of the treatment offered to members; internal process, related to the variety of products and services offered; and learning and growth, related to the training of employees, as well the advance of information technology. In a future perspective, it is expected that map be communicated and detailed to become reference in institution.