Avaliação do processo de implementação do balanced scorecard: um estudo de caso na indústria do cimento Process valuation of a balanced scorecard implementation: a case study in the cement industry

The purpose of this paper is to evaluate the implementation process of a strategic management tool in order to find evidences on how some practices may contribute to the improvement of this process. A review of the theory and an exploratory research through a case study were made to investigate the effectiveness of the actions taken during the implementation process of this tool at the distinct position levels of the company. Caue was the company subject to the case study and the strategic management tool chosen Balanced Scorecard (BSC), as it possesses a formal and structured performance measurement method includes several perspectives to measure the strategy execution. Despite the positive aspects observed in the BSC implementation process under consideration, the main conclusion that arouses from the case study is the importance of communication throughout the company. keywords: Balanced scorecard. Strategic tool. Business strategy.