Estudo de aplicações do balanced scorecard como instrumento de desdobramento estratégico e alavancagem de resultados

In the search of a performance indicator system, which would enable the companies to sail forth in a correct direction within this new reality, whereby changes and customer demands are increasingly more dynamic, arose the Balanced Scorecard, which is a system whereby financial metrics are complemented with non-financial metrics, and a cause-effect relationship is established among them. The present work has the intent of perform an in-deep analysis of this tool, gathering information on the subject and describing the main concepts related to it. This essay involves the collection of theory-based information, based on a bibliographic review of some renowned authors with expertise on this matter, as well as additional readings, articles and other available publications, followed by the consolidation of the material in the appropriate format. The conclusion indicates that the BSC may help to translate a company’s strategy, and which may be applied to differently sized organizations in different operating areas.