Proposição de uma metodologia baseada no Balanced Scorecard para suporte à gestão estratégica de uma transportadora de carga fracionada

Among the more recent methodologies for assessing organizational performance and strategic management, the Balanced Scorecard (BSC) stands out by its appearance in the literature and its use in Brazilian companies. In this perspective, the objective of this work is to propose a methodology based on BSC for support of strategic management in breakbulk Transport Company. To do so, a descriptive study was made, by means of case study, with a qualitative approach on data. The data source was of a primary (participation in ‘brainstorming meetings’) and secondary (managerial documents and accounting reports) nature. Starting with the constructed proposal, which was validated by the company, it was possible to: (i) develop a SWOT analysis of the company; (ii) generate a set of thirteen performance indicators, financial and non-financial, for the four perspectives (Financial, Customer, Internal Processes and Learning and Growth); and (iii) build a strategic map for the company, conforming to its strategy. Lastly, it is conjectured that the adaptation by the company along the master lines of the BSC can assist the company in achieving the defined strategy, by means of monitoring the critical points of success of the organization.