Uma Reflexão da Importância e Globalização da Ferramenta de Gestão Estratégica Balanced Scorecard (BSC)

Abstract

This work aims to investigate the importance and the degree of use of the Balanced Scorecard (BSC) methodology in our globalized world. For this purpose, a theoretical analysis of its fundamentals is initially carried out, highlighting the importance of knowledge of the vision and mission, the strategy aligned with performance management and the support of senior management. Its importance as a strategic tool is highlighted, with emphasis on its four value perspectives and an exhibition on the topic in the world literature, where the main studies carried out on the implementation of the tool are summarized so far considered. It was found that Multinationals, Universities and the public sector use the tool more intensively than the agricultural and health sectors. Better integration and internal improvements to the organization were also mentioned, as well as financial results obtained. A significant number of publications referring to methodology implementation guides were also highlighted, aligned with the need for rational and interactive use of the BSC.