I summarize New forms of management that are sought by companies to face the current globalized environment of high competitiveness and strong agreement. O Balanced Scorecard - BSC reveals itself within two economic centers in constant change. It is used by companies that intend to be successful with their short, medium and long term strategies, thus ensuring their future situation, revealing itself as a ferramenta capable of meeting new management demands within two constantly changing economic centers. O BSC complements the measurements based only on financial indicators, with other three components based on perspectives: clients, internal processes and learning and growth. I know that, as I have been used,o BSC deixou from being an improved measurement system to become an essential management system. The management information system must contribute as a support to the strategies adopted so that they can be accompanied and come to produce positive returns for the company.
1 - Introduction
In a current environment, where business excellence is continuously demanded, or a great challenge of the management information system, on the face of competitiveness, it is to provide correct and timely information so that managers can make the right decisions.
In this context, BSC arises as an organizational structure that can be used to manage important managerial processes: establishment of individual and team goals, remuneration, allocation of resources, planning and organization, feedback and strategic learning.
O BSC arose from the initiative of Kaplan and Norton to create a new model of performance measurement, since, according to two authors, the models of performance assessment, currently existing, based on existing indicators and finances.
Nessa nova form of management, stands out as an instrument of greater importance, to the construction of a structure of strategic indicators that has openness and compatibility compatible with a new era of conhecimento and that allows, above all, to consider two intangible values of increasing importance among two traditional physical values.
In terms of gerais, or BSC is a management system based on indicators that drives or performs, providing the organization with a comprehensive, current and future business vision.
It seeks to translate the mission, vision and strategy of the organization into differentiated objectives and goals according to the four perspectives: finance, the client, two internal processes and learning and growth.
Or BSC works as a control panel for the company.
How it is possible to visualize the organization of these various perspectives at one time. Nesse panel, a series of strategic information is organized with a set of indicators that allows us to locate problems, define rumors, anticipate turbulence and understand where the company is going.
O BSC is an essential tool for accounting for company management questions, because, according to Lemos & Silveira (2001), using this approach, based on activities and processes functionally inter-related to the company, accountants will be able to transmit The administration of qualified information on or performance of two business processes of the organization, which will make it possible to identify the key points of the processes, which directly or indirectly influence the objectives and goals of the company, direct efforts to improve the results and, consequently, improve their results.
2 - O balanced scorecard and its philosophy
During the Industrial Era, from 1850 to 1975, or successive companies, it was determined how to take advantage of two benefits from economies of scale in the scope.
During this period, financial control systems were developed as an aim to facilitate and monitor efficient allocation of financial and physical capital. In the last decades of the 20th century or the advent of the Information Era, it has become obsolete, many of the fundamental premises of industrial agreement.
Segundo Reis (2001), the companies do not achieve more to obtain competitive vantages, sustain only with the rapid allocation of new technologies to physical assets and with the excellence of the effective management of two financial assets and passives.
Kaplan & Norton (1997) emphasize that the Information Era companies are based on a new set of operational premises: inter-functional processes; link with clients and suppliers; customer segmentation; global scale; innovation and conhecimento workers.
Leaf, or process of management in financial reports is shown to be inadequate, because it is daring to an accounting model developed by secures for an environment of isolated transactions between independent entities.
Reis (2001) says that there are several ways to adapt this financial accounting model and expand it so that it incorporates two intangible and intellectual assets of a company, such as high-quality products and services, motivated and qualified employees, internal processes efficient and consistent and satisfied and trustworthy customers.
Take into consideration the intangible assets, not the moment to validate the performance of the companies and essential, once the most important thing for the company was the information on the physical and tangible assets.
In the 90s, it was a concern of the United States to measure the performance of organizations, the existing methods for assessing business performance, which were supported by our countable and financial indicators, were becoming obsolete.
Academics and executives study, research and develop a new model that considers short and long term objectives, financial and non-financial measures, performance indicators and internal and external perspectives of business performance.
A sit down was edited by Robert S. Kaplan, professor at Harvard Business School, and David P. Norton, president of Renaissance Solutions, in 1992, no article The balanced scorecard - measures that drive performance (Balanced scorecard - measures that drive or perform) published in a concerted magazine Harvard Business Review. I didn't know that we were here to start a revolution.
Its sole objective was to show the disadvantages of using only financial measures to achieve business performance, encouraging companies to also measure factors such as quality and customer satisfaction.
Or I conceive that the chamaram authors of “Balanced Scorecard” (Cenário Balanceado) see very much being used in the United States as a suitable tool to measure or performance of organizations, becoming a brand of an organization being managed. Browse, many companies say that it is based on what their management system is based on.
A denomination of Cenário Balanceado, as stated by Campos (1998), due to the fact that, second to our view, an organization must be considered not in the process of succession, the four sets of indicators are strictly balanced, ou seja, applied as graus of relative importance, above all equitable, in order to enable a real and balanced development.
For example, a company has been determined to exercise financially, but with indicators related to or service to its clients that have been awarded as low as expected, but very likely, in the medium term, it will present problems of survival.
A methodology created by Kaplan and Norton, according to their own words, no more than a set of indicators (measures) and counters (graphs) of a company “control panel”. Segundo Campos (1998), making an unpretentious analogy, would be something like a vehicle instrument panel.
Each car, aircraft or ship has its own control panel, with some mandatory gauges, such as speed, oil press, fuel level and other specific indicators, perhaps similar, but always identical. Some refer to this panel as “Painel de Guerra”, once they consider that the companies are not in the market for war for its perpetuation.
Due to its graphical presentation and easy analysis, the set of measures of the background allows managers a quick and comprehensive view of the two business situation. A graphical presentation of two financial results resulting from actions taken and complemented by operational measures of satisfaction for two clients, two internal processes, and growth and learning, or two basic elements that lead the company to future financial performance of the business.
For Kaplan & Norton (1997), the BSC captures the critical value management activities created by capable and motivated employees and executives of the company.
Preserving, or interest in non-performance in the short term, through the financial perspective, or Balanced Scorecard clearly reveals the values of value for a superior competitive financial performance in the long term.
The same authors say that for the application of BSC in organizations, three aspects are of fundamental importance: the integration between the four perspectives, so that these do not become isolated within the context; o balance between the important degrees of BSC perspectives; What the BSC is seen by the organization as a strategic management system and not some financial management.
Sendo also, Segundo Rocha (2000), or BSC is that a system of measures, must also translate into a vision the strategy of a business unit in objectives and tangible measures, which represents a balance between external indicators aimed at shareholders and clients, and internal measures two critical processes, innovation, learning and growth. An important balance between the outcome measures - the consequences of the past efforts - and the future performance vetores.
3 - Performance indicators for the four perspectives of the scorecard
O BSC divides the organization into four perspectives: Financial Perspective, Client Perspective, Perspective of two Business Learning Processes (or Internal Processes); Perspective of Organizational Evolution (or Learned and Growth). Each perspective is made up of a balanced set of financial and non-financial indicators that seek to translate or perform the actions necessary to achieve two objectives.
These performance measures must encompass the “values” that the company considers as vital for its survival and growth. The performance measures in each of the perspectives of Cenário Balanceado são:
Ö Financeira - Value added and return on investment;
Ö Customers - Satisfaction, retention, market and participation;
Ö Internal Processes - Qualidade, time of response, custody and introduction of new products;
Ö Learned and growth - Satisfaction of two collaborators and availability of two information systems
3.1 - Financeira perspective
The elaboration of the BSC must be an incentive for the business units to link their financial objectives to the company's strategy, serving as a focus for other objectives and measures from other perspectives, making part of a relationship cause and effect. For Rocha & Pinto (2000), or BSC must tell the history of the strategy, beginning with long-term financial objectives, relating the actions that need to be taken in relation to the financial processes, two clients, two internal processes and the undesirable economic performance..
From a financial perspective, the financial measures indicate that the company is obtaining success with the strategies defined, implemented and executed. In general, this success is measured by its profitability, its growth and its increase in shareholder value. If the financial indicators are not shown or expected, they may have problems in the execution, in the implementation or in the same definition of the strategies.
Kaplan & Norton (1997) identify three different business stages, for which different sets of measures must be defined, with different objectives as well: rapid growth; sustainability (sustain); e colheita (harvest).
There is no rapid growth (rapid growth), the objectives emphasizing or growing sales, the new markets and new consumers, the new products and new channels of marketing, sales and distribution, maintaining an adequate level of expenses with the development of products and processes.
There is no sustainability standard, the objectives emphasize traditional financial measures, such as return on or invested capital, operating profit and gross margin. The investments in projects in this category will be validated by patron analysis, discounted cash flow and capital organization. Some may incorporate economic added value (EVA) or increase in value for the shareholder (shareholder value). These measures represent the classic financial objective: excellent return on invested capital.
No stage of colheita (harvest) a ênfase will fall on or fluxo de caixa. Qualquer investment must provide return in cash (cash pay back) certain and immediate, pois or objective not to maximize or return on investment. Research and development expenses are scarce, pois or life cycle of the business is in final stage. In this case, there are several that may compromise or the planned destruction of the business (a sale, a liquidation, for example), must be monitored. These variáveis could be or increasing endividamento, environmental contamination, dissatisfaction of clients etc.
Costa (2001) says that you are more focused on companies to carry out strategic strategies: growth and mix of receipts; reduction of custody, increase in productivity, and use of assets and investment strategy, which can be used in any given three strategic stages referred to above. As financial measures, however, it will be different depending on the case. The financial objectives in the long term must guide the actions related to the four different processes. At the same time, the operational indicators should not be developed in the light of the reflections that generate our financial indicators.
3.2 - Customer perspective
According to Kaplan and Norton (1997), the customer perspective allows executives to identify customer and market segments that are the business units that can compete, as well as to define the performance measures of the units in their target segments.
The same authors propose that the client's perspective be set up aiming for years in a row: market share, retention, acquisition, satisfaction and profitability of two clients. This set of criteria is named after the authors of Measures Essenciais dos Clientes. These criteria are detailed below:
Ö Market share - representation of the proportion of sales of the non-market business unit in which it is determined in terms of number of clients, invested capital, units sold or installed;
Ö Retention of clients - accompanying, in absolute or relative numbers, the percentage of clients as those of the business unit continues to maintain commercial relations;
Ö Customer acquisition - measurement, in absolute or relative terms, the percentage of new customers or new businesses ganhos by the organization;
Ö Satisfaction of two clients - record of the level of satisfaction of two clients in relation to pre-established criteria of performance or value added.
Ö Client Profitability - Profit measurement of the company, not business or business as a client, or as a market segment, depois to raise the specific expenses required to serve that client or that market.
3.3 - Perspective of two Business Learning Processes (or Internal Processes)
From this perspective, the executives identify critical internal processes that the company must achieve excellence. Each company uses a specific set of processes in order to create value for clients and produce financial results, meanwhile a generic value chain serves as a model for companies to adapt and build internal process perspectives. These processes allow the business unit to: offer value propositions, capable of attracting and attracting customers in market segments; It satisfies the expectations that shareholders have excellent financial returns.
The internal process measures, according to Kaplan (1997), must be addressed for those who have the greatest impact on customer satisfaction and achieve two financial objectives of the company. This model includes three main processes:
Ö inovação - During this process, Campos (2001) said that the real needs of two future clients should be investigated. Then the products and / or services are developed that must satisfy the identified needs.
Ö operação - the main generic operational measures: custody, quality and response time. You must be concerned with the production and availability of two products and services developed during the innovation process. At the beginning of this stage, or receipt of an order and ends with the delivery of the product or provision of service.
Ö post-sale service - this is a stage of great influence in the process of creating image and reputation of the organization of the customer's value chain, including payments, guarantees, consents, returns and payment processing.
It is important to note that the conventional measures only focus or control the two atual processes that affect costs, quality and time. Já no BSC, allows the performance assessment to derive from the expectations of external stakeholders. It is necessary to address the organizations, second Campos (1998) to identify the critical processes and vitals that your company needs to be highlighted so that the objectives of two shareholders, two clients and two interested parties are fully served.
3.4 - Perspective of Organizational Evolution (or Learned and Growth).
Or learned in the growth of the organization from three main sources: the people, the systems and the organizational procedures. For Costa (2001), the objectives traced through the BSC, generally, show a large gap between the training of people, two systems and two procedures, are required to achieve the objectives, promoting or performing. It is necessary to train officials, intensify technology and information systems, and align procedures and organizational procedures to eliminate this waste.
As measures in this perspective are: employee satisfaction, retention, improvement of skills and specific drivers of these measures, such as detailed indices of specific skills required for the new competitive environment.
4 - Balanced scorecard as a strategic management system
O BSC has translated a comprehensive set of performance measures into the mission of companies that serve as the basis for a strategic measurement and management system. This new instrument that integrates the measures derived from the strategy, is seen to belittle the financial measures of past performance, and that measures the organizational performance on four balanced perspectives.
It preserves the financial indicators, according to Rocha & Pinto (2000), as a final summary of managerial and organizational performance, but incorporates a more generic and integrated set of measures that links or performance on the otic of two clients, internal processes, employees and systems. long-term financial successor.
As companies that use BSC as angular stone of a new strategic management system have two tasks: first we need to prepare a scorecard and, depois, use or scorecard.
O BSC introduced four new processes that help companies to connect the long term objects to the short term. São eles na visão by Kaplan & Norton (2000)
Ö VISA TRANSLATION - Helps managers to develop consensus around company strategy, expressing issues that orient them to non-local action.
Ö communication and connection - allows managers to communicate the strategy for the top and bottom of the organization and connecting the goals of the units and two individuals.
Ö business plan - allows the company to integrate the business plan into the financial plan.
Ö feedback and learning - provides the company with strategic learning capacity, which consists of gathering feedback, testing the hypotheses based on the strategy and making the necessary adjustments.
As a BSC not in the center of the management system, the company is capable of monitoring the short-term results on perspectives and evaluating the strategy in light of recent performance. Assim o BSC creates conditions for companies to modify strategy based on real time learning.
Na verdade, or BSC is more than a system of statistical or operational measures. Innovative companies are using the scorecard as a strategic management system to manage strategy in the long term, in the information era.
5 - A contabilidade eo balanced scorecard
O BSC is an alternative to focused assessment and management systems, perhaps exclusively from a financial perspective. From an administrative point of view, according to Lemos & Silveira (2001), it must be extended to other perspectives. For accounting, financial perspective is a usual challenge and add other perspectives. During the exposition, Accounting as a provider of information is being increasingly required, mainly regarding the depth and breadth of two reports that it provides, for the Accounting Ciência and two business languages and is in charge of the assessment, measurement, demonstration and information of two facts. economic, such as the satisfaction of two clients, the products of two internal processes and the training of decisive officials that will influence and influence the economic results of the entity and, as such,They can be measured and registered, you cannot escape the opportunity to contribute decisively to this question.
O BSC is an essential tool for accounting for business management questions. Therefore, it is necessary that accounting be seen as a guide for future events.
For Kaplan (2000), the accounting systems, moved by procedures and the cycle of the financial reporting system of the organization, are too late, added and distorted to be relevant for the planning and control decisions of two managers. The use of these instruments is the same as trying to guide a car facing the rear view mirror.
Se a estrada for challenge, tudo bem. Therefore, the path in a competitive environment, it is very winding, since the orientation of the rear view mirror does not give us any indication of the four ways to be able to stay directing this path.
In this sense, the managers according to Drucker (2000) need an information system integrated with the strategy, instead of individual tools that have been widely used without past registration. It leaves even that many companies have migrated to accounting of traditional costs for other methods of costs.
Therefore, I hope that the accounting company or environment of the company will adapt to the changes, assisting the managers in the planning, execution and control processes, since the BSC is an essential tool in accounting for the management of the company.
6 - Interference with management accounting
As changes in the business environment cause impact on managerial accounting. This physical impact is evident, when we analyze the severe criticisms that we see suppressing management accounting.
For Corbett (1997), the managerial accounting must be the connection between the local actions and the two managers and the company's profitability, so that you can know which direction to take.
Correctly measuring the impact of local actions not global performance, the managerial accounting also serves as a motivating agent, by rewarding people who contribute significantly to the company's objective.
The main objective of managerial accounting is to provide information so that managers can decide what path to take for the company.
Today, managerial accounting is losing credibility. With all these moves, no environment, the no change quase nothing. Isso faced with the information provided for the traditional accounting sejam inconsistent.
According to Kraemer (2001), with constant changes, companies cannot have distorted information. Your managerial accounting is not adequate for new years, you will not be able to compete. A managerial accounting boa is not required for succession, plus a prerequisite.
This is referred to by Kaplan and Johnson (1991) as saying that an excellent management accounting system does not guarantee success in the leaf markets.
But an ineffective managerial accounting system can undermine or develop products, or accelerate processes and marketing efforts.
Where a managerial accounting system prevails, or the best result occurs when administrators understand the irrelevance of the system and deviate from it by creating personalized information systems.
We know that the financial information, which is necessary, is not more than enough to manage or business. Mainly, when the administrator uses this information to obtain greater possible profit in the short term, sacrificing the results and the survival of the company in the long term.
In this context, or BSC is used, for: many systems show concern as short term; many systems demonstrate concern with financial aspects and; information systems about the areas - chave muitas vezes não são triáveis.
Diante do exposto, or BSC is a managerial ferramenta, formed by financial and non-financial indicators related through cause and effect hypotheses, guided by objectives and by the organization strategy.
O BSC does not eliminate two financial indicators, but integrates these indicators into a more balanced management system that links the short-term operational performance and long-term strategic objectives.
O BSC is aligned with the goals and made compatible as an organization, which is structured and consolidated in function of the measures enabling the management of the company in a single instrument, having as a general objective to communicate corporate strategy to all companies; analyze the strategic objectives and correlate with the individual rewards; identify; Analyze the results obtained in relation to the goals established and give feedback.
7 - Evolution of managerial accounting through balanced scorecard
Due to the understanding that the traditional measures that contain and finance will not help, but on the contrary, it will make it difficult for the company to create economic value for the future, David Norton, executive of the Research Institute of Nolan Norton, research unit of KPMG, on academic consulting by Robert Kaplan, in 1990, carried out a study, in several companies, as the objective of developing a new model of performance measures.
Costa (2001) says that the starting point was the model used by Analog Devices to measure the index of progress in activities of continuous melhoria or its scorecard that continues the traditional financial measures and other operations.
Or I was directed to check out a multidimensional scorecard.
Subsequently, to indicate the characteristic of equilibrium (balance) between short and long-term measures, between financial and non-financial measures, between trend indicators (leading) and indicators of ocorrência (lagging) and between internal and external performance, this multidimensional scorecard will be referred to as a “Balanced Scorecard”.
For several tests of feasibility of implantation in some sectors of companies with this system of measurement and verify that the BSC could be used in a different way than it was proposed.
Despite being developed to be a performance measurement system, it could be used to communicate and align company strategy. From this point on, the managers perceive that they could use the system not only to communicate to strategy, but also to manage it, passing to be presented as an essential management system.
Or use of BSC as an instrument of communication and alignment of the company strategy, according to Campos (2001) explicitly a series of deficiencies in traditional management systems, which are, inability to link to long-term strategy of the company with its short-term actions prazo.
This is corroborated by Kaplan & Norton (1997), which says that many companies think of measurement as a tool to control behavior and to assess past performance.
Controls and traditional measurement systems are intended to maintain organizational units in accordance with a pre-established plan.
Thus, non-BSC measures are being used by executives in a different way to articulate the business strategy, communicate it and help align individual, organizational and departmental initiatives to achieve a common objective.
These executives are using the scorecard as a communication, information and learning system, not as a traditional control system. In order for the BSC to be used in the meantime, the measures must clearly express the long-term strategy of the organization for the competitive event.
Therefore, or BSC revealed an important instrument of help to managers not in a modern competitive environment, because organizations located in an environment in constant change require a double learning process, allowing the manager to question the hypotheses drawn and reflite on their theory. About which it operates is consistent with current events, observations and experiences.
Kaplan & Norton (1997) say that it is clear that managers need to know that the planned strategy is being executed according to plan, a simple process of learning. More important than isso, we need to know what fundamental hypotheses are traced when the launching of the strategy remains valid.
The same authors will affirm that BSC is an innovation in the theory of managerial accounting, pois brings together simple points, more vital than not clearly articulated in the existing literature.
a) A decoding of two complex processes of escorts that the managers are subject to, consubstantiating a definition of four management perspectives, the first point that deserves attention as a BSC novelty. These perspectives are defined from a management concept.
Starting from the strategy, we will define the financial objectives, which will guide the escorts related to the clients, which in turn, will guide the identification of the necessary changes for how many years internal processes that, in turn, will indicate the changes in relation to training of human resources and the information system.
O BSC warns that the perspectives related to clients, internal processes and year learned and growth, direction or future performance of the financial perspective, leaving it with a small margin of duvida, about what the manager must refer, what actions to be taken into account dimensions and there has been more some dimension to be treated.
b) In a simple and clear way that Kaplan & Norton manages to deal with the existing inter-relationships between the planning and management management processes, it is consubstant in the elaboration of a corporate report where it should be stated only the objectives and measures of each dimension that indicate the trajectory of fulfillment of strategy.
As Campos (2001) said, this unique narrative forces managers to reflect on the cause and effect relationships between financial objectives and objectives of other dimensions, all of which will be represented there.
The preparation of a corporate report where the objectives and measures of four dimensions are necessarily presented (where you want to financially check what you need to do for it not to refer to customers and internal training) raises two tactic objectives to management and you operate as strategic at the corporate level.
Mendonza & Zrihen apud Costa (2001) state that as four perspectives in just a BSC face report, an instrument suitable for the top management of the company, allowing a global vision of the performance of the company, more suitable as support for the decision-making of the operational manager.
During the exposition, it is verified that the BSC has a new competitive environment of the economy contributed to increase the understanding of the management accounting issue, linking the strategy and the operation.
O BSC is a contribution to the management accounting literature because as Campos (2001) approaches, he rethinks old issues, showing links between vital points that were not clearly articulated; It shows how these established knowledge can be articulated to be applied to modern times, to meet new demands; increasing, at the same time, the understanding of the theme "link between strategy and operation" and introducing the management accounting literature.
8 - Conclusion
Or BSC is unwilling to attend to the type of organization that many companies are seeking to be, placing a strategy and a vision of the future not center of attention, instead of control.
It does not represent substitution and much less it intends to eliminate the traditional financial indicators, in order to create new perspectives that will help identify two growth factors that will create economic value in the long term.
For the integration of financial perspectives, two clients, two internal processes, and learning and growth, or BSC helps managers to open the field of vision and understand the existing inter-links between many different functions.
Or BSC, according to Campos (2001), has not traced any new concept, never before dealt with in management accounting literature, but rethinks old issues, calling attention to points that are skewed or misunderstood, showing the link between vital points that We were not clearly articulated.
It also shows how these established knowledge can be applied in modern times, to meet the demands imposed by the most competitive environment for companies and, consequently, increases the understanding of the theme "link between strategy and operation".
Therefore, the managerial accounting must accompany the company environment and adapt to the changes, and also assist the managers of the planning, execution and control process.
9 - References
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