Fatores de Êxito na Implementação do Balanced Scorecard (BSC) no Brasil: Caso Polo Industrial da Zona Franca de Manaus

Abstract

This work aims to investigate the factors that influence the successful application of the Balanced Scorecard (BSC) at the Manaus Industrial Pole (PIM), in the Manaus Free Trade Zone, Amazonas, Brazil. A theoretical analysis of its fundamentals is carried out, highlighting the importance of knowledge of the vision and mission, a strategy aligned with performance management and support from senior management. Barriers to implementation are also assessed. Based on studies carried out on the topic, a questionnaire was prepared with 30 open and closed questions, answered by 115 companies (27%) of the 426 existing with approved and ongoing projects at PIM, with 62 using the BSC (54%). 25 variables emerged that would influence the use of BSC by companies. After the chi-square test, 19 of these showed a significant association: use of a strategic map, way of communicating the strategy to employees, indicators unfolded at department level, weekly meeting time to discuss the strategy, vision and mission well elaborated, who elaborates the strategy, understanding of the vision and mission, degree of importance factor market/customers, number of employees, annual level of sales, degree of importance factor internal processes,participation of all departments in the strategy, hierarchical levels, degree of importance factor human resources , meetings with employees to discuss the strategy, appropriate performance indicators, degree of adequacy of the indicators in the decision-making process, time with the company and degree of importance in relation to the environment, in decreasing order of strength. It was found that the development of the BSC provided significant improvements in the organizational and financial performance of the studied companies