The companies of the era in which the information is successful will be invested in their intellectual assets and their management. A functional specialization must be focused on our customer-based processes. With the innovation of products, services and processes, they will be managed by highly prepared employees, a superior technology of information and adapted organizational procedures. The organizations invested in the acquisition of these new capabilities, their success or failure cannot be motivated or measured in the short term by the traditional model of financial accounting, as this financial model, developed for commercial and industrial companies, does not happen in the past. as investments in capabilities that provide value for the future.
In this sense, arises the Balanced Scorecard - BSC, which is a set of indicators that provides a quick and comprehensive vision of business performance from different perspectives. O BSC translated into a strategy for the company in four priority areas: finance, customer, process / apprenticeship and growth. It is a managerial tool, based on a strategic information map, where it is possible to visualize and accompany the goals and objectives of the company. Ele é muito useful, pois evidence you imbalances, allowing redirection of resources for fragile sectors. The big differential of the BSC is exactly to represent or balance between the internal and external indicators of the organization.
1 - Introduction
At the end of the 70's, or the value of a company was reasonably well refletido us seus financial documents, ou seja, no seu balance. To answer the question "how much is a company worth?", It was enough to consult its balance to discover what its value was or the value of its assets. This vision was also shared by the market, with a close correlation between the accounting value of the company and the listing of its shares on the stock exchange.
During the 80s and 90s, there has been a gradual displacement between the accounting value of a company and its stipulated market value (listing on the stock market), it is not rare for cases of companies listing on the stock market to be higher or lower than their value. countable.
In this period, we have valued intangible assets, as for example: qualification of the team, image of the company, level of technological update, portfolio of clients and qualification of the product.
In the traditional accounting, nenhuma linha do balanço contaábil presents specific headings for these intangible assets. These assets, many times, provide a greater feeling of value for the market than the effective financial results (liquid profit or return), as it can be experienced in the last 5 years by “ponto com” companies.
Assim, or another side of the trend, is the growing importance of two intangible assets that in some way must be monitored by the Senior Management, despite the fact that there are two traditional reports of financial results.
Thinking about this challenge, Kaplan (professor at the University of Harvard) and Norton (associate consultant) will set up a council for the organization of information that translates the strategies of the company into an organized set of information that is grouped together in financial, operational, market and related perspectives. à infra-structure. Esse model foi chamado of BSC - Balanced Scorecard.
O BSC balances the financial dimensions and the financial aspects of the business, allowing Senior Management to monitor the organization as the balance of financial vision (usually out of date and backward), as an operational vision (usually online and generating results). future) and vis a vis long-term (usually investments that will generate returns to long-term and that, if not carried out, will provavely undermine the capacity of the future organization).
2 - Balanced Scorecard: sua função
The Balanced Scorecard (BSC) provides managers with an instrument they need for future competitive success. The origins of the BSC go back to 1990, as the objective of endorsing what I put in place, the executives of the companies felt safe with the existing methods of business performance evaluation.
It is also known as the countries of the Hispanic language of America do Sul in the Command Board, ou Quadro de Mando Integral na Península Ibérica, or BSC tem suas origins in the United States of America in the 1990s, based on the questioning of executives who have two methods of security existing for a measurement of the performance of the corporations.
The strategic objectives of a company are only achieved when the board is capable of disseminating a common vision and inducing relevant actions to be reached or business success. O BSC integrates the three groups of countries that lead to this end:
Strategic, Operational and Organizational, establishing a structured process to create adequate measures and objectives for all of you, enabling integration between the groups of organizations and guaranteeing or supporting the entire organization. Figure 1 is shown in this group of years.
Figure 1 - Group of ações
Fonte: Picorelli (2003).
The result of this study indicated a great dissatisfaction with the capacity of two indicators used to provide adequately or monitoring of the strategy outlined for or negation. This criticism presented refers to the failure of the assessment methods to be based, which is that exclusively, in these cases you have consolidated financial statements, or that they did not represent the companies in the company, directed for or relationship with the client, product development, Total quality, individual and organizational competences.
With the emergence of the need for a moment of great competition and universal agreement, a study group was created with the objective of developing a new council for measuring corporate performance. In front of this job, there is a professor at Harvard Business School, Robert S. Kaplan, and executive David P. Norton, who will confirm that two indicators are incapable of counting financial measures to measure value-raising activities, mainly related to intangible assets and abilities., competências e tecnologia da informação.
This form, complementing the financial indicators that measure or past performance, or BSC innovates with a collection of future performance measures, strategically focused on the perspectives of Corporate Finances - financial result on the otic two shareholders, two Clients - nossos produtos e serviços sob a Two internal processes - concentrate efforts on processes that serve shareholders and customers and Apprenticeship at Crescimento - to the ability to move and improve continuously. A definition and integration of two objectives and initiatives from four perspectives constitute the pillars of the BSC system, which must be connected to the strategic thinking of the organization, as shown in figure 2.
Figure 2 - General vision of the BSC perspectives
Fonte: Kaplan and Norton (2000).
2.1 - Financeira Perspective
Avalia a lucrative activity gives strategy. It allows measuring and evaluating results that the business provides and needs for its growth and development, as well as for the satisfaction of two shareholders. Among the financial indicators that can be considered, there are returns on or investment, or added economic value, to profitability, or increase in recipes, reduction of costs and other objectives of a financial system that are aligned with strategy.
2.2 - Customer Perspective
It identifies the market segments endorsed by the success measures of the company in the segment. Identify the stresses that are important to the conception of two clients and the requirement of the BSC, and to the concern of those in general situations around four categories: time, quality, performance and service. In terms of indicators considered as a perspective, we have constant market shares, customer acquisition, customer retention, profit of two customers and a level of satisfaction for two consumers.
2.3 - Perspective two Internal Processes
He has prepared two financial perspectives for two clients, which are the guidelines for his goals. The internal processes are only the various activities undertaken within the organization that we can carry out from the identification of the needs to the satisfaction of two clients. They cover the processes of innovation (breeding of products and services), operational (production and marketing) and of post-sale services (support to the consumer after sales). Two internal processes are not present and a key indicator of non-future financial success.
2.4 - Perspective Learned and Crescimento
It offers a basis for obtaining two objectives from other perspectives. With it, the necessary infrastructure is identified to promote or grow the melhorias in the long term, as it is provided by three main sources: people, systems and organizational procedures. It also identifies the capabilities that a company must have in order to achieve internal processes capable of creating value for clients and shareholders. As important indicators we can consider: level of satisfaction of two officials, rotations of two functionaries, profit per function, training of two functionaries and participation of two functionaries with suggestions for reduction of costs or increase of recipes.
These perspectives must be linked to each other, in cause and effect relationships that "tell history" of company strategy, as shown in figure 3.
Figure 3 - Relationship of Cause and Effect between the Perspectives of the BSC
Fonte: Lopes 2002.
O BSC is a business management council that correlates financial and non-financial information with an analysis and performance measurement chart, facilitating the elaboration and communication of business strategies. The non-financial aspects are called indicators of trend, or other information, about internal processes, external clients, or development of people in the growth of the organization.
3 - Balanced Scorecard as a strategic management system
As companies that use the BSC as the cornerstone of a new strategic management system, you need to prepare: first, you need to elaborate or scorecard and, therefore, use or scorecard.
O BSC introduced four new processes that help companies connect the objectives of longo prazo às ações de curto prazo. Identified as critical vectors by Kaplan and Norton (2000), they are shown in figure 4.
Figure 4 - Critical Ostores of the Balanced Scorecard
Fonte: Kaplan e Norton. (2000).
The processes and their main functions can be synthesized as follows:
- translation of visão - helps managers to develop or reach consensus on the strategy of the company, expressing the terms that guide the local level, communication and connection - allows managers to communicate to the top and bottom of the organization connecting the goals of the units and two individuals; business planning - allows the company to integrate the business plan or the financial plan; feedback and apprenticeship - provides the company with strategic learner skills, which consists of gathering feedback, testing hypotheses in which was based on strategy and make the necessary adjustments.
As a BSC not the center of the management system, the company is capable of monitoring the results of the short term on its perspectives and endorsing the strategy in light of recent performance. Assim or BSC creates conditions for companies to modify the strategy in a function learned in real time.
4 - O Balanced Scorecard ea sociedade do conhecimento
Or a fundamental resource of an economy based on non-conhesion and the capacity that every organization fears to create new conhection. Or main asset of a society based on no conhecimento é o set of people that trabalham nela, seu intellectual capital ou o conhecimento ea experiência that possuem, as well as its ability to share its sehecimentos.
In managing the enormous importance of intangible assets in the way of managing measures. In this sense, Tejedor (2003) says that the management of the philosophy that supports or BSC. When we fail of strategy and management, we go from means to objectives or purposes, we have not entered into two results or two consequences of employment or work of all the collaborators of the organization.
As possibilities are immense and of great transcendence for the management of companies and organizations of all kinds in the future, it is a reality for many who or BSC maintains the philosophy that supports the society of information, technologies of information and communication. Novo strategy council that was feared in this environment, to consider as vital or role two intangible assets, not process of breeding of values.
The primary philosophy of this management model was based on how it can only be managed or can be measured and that the determinant of the value of companies or organizations is increasingly focused on the intangible assets that you tangíveis. Another principle is that, based on the measures we have been given, you will have sufficient financial information, which will be financial aspects for the short term, or future success.
At present, in a society of information, both intellectual capital and other fathers of intangible nature, there is even more value that, for example, or immobilized itself, is sufficient reason to defend that it is necessary to provide tools that allow somebody to value them.
O BSC is a business management model that we are currently raising prestige with less businessmen concerned with managing two intangible assets; It is a management tool with indicators based on strategies.
5 - O Balanced Scorecard as a strategic environmental control system
In 1996, the International Organization for Standardization issued or first standard for environmental management systems, to ISO 14001. This standard provides primary elements of an effective environmental management system, which can be integrated with other administrative systems of one organization. The true value of ISO 14001 can only be perceived if practical ferramentas are used to implement an environmental strategy. In any strategy of a globalized business, or fundamental focus of the environmental strategy, it is necessary to be aligned with the business position, its products and its interested parties.
In order to implement the effective environmental strategy, it is necessary to define a pro-active administration with its production, products and its interested parties.
In accordance with ISO 14031 on Environmental Assessment, environmental indicators will be collected from organizations as a way of evaluating environmental performance through operational and management indicators. For the indicators to translate the best performances, the main areas of an Environmental Management System, it is necessary to use a strategic control system such as BSC, which can be used to develop and measure which indicators are determined and fixed. This system can be used as a communication system, information and learning, and not only as a control system.
The indicators you set should show a real and transparent value to companies and their activities. In order for us to be able to be controlled and monitored, these indicators need to be measured, so that we really demonstrate an increase in the efficiency of the company, in its processes, in the superior quality of two products and in its comparison activities with its competitors.
The indicators that the environmental mode or performance will be developed for each of two sectors: this guarantees that the indicators will provide transparent support to all operations of a functional unit of the company. Or process to establish which will be the included indicators, according to Banas (2002):
- define the criteria that will be endorsed not to perform; select the indicators that will measure or perform environmentally; collect and assemble information on or perform environmentally; evaluate or develop the performance and set objectives for it; develop indicators that contribute to continuous melhoria.
In practice, it includes the following phases:
1 - Define the criteria to reach and measure the critical elements of the event, which will not be evaluated or measured.
2 - Decide which fators will be measured.
3 - Organize and collect information from organizations that will be used by a pilot unit.
4 - Test or model work of the pilot unit in other units of the organization.
5 - Establish the indicators that will measure or environmental performance of other business units.
The environmental indicators can be used as an internal instrument to control and monitor the realization of environmental objectives, the expected results, and an external instrument as a way of comparing the environmental audits of the company, as its concurrent use in marketing as a ferramenta de support with clients and interest groups.
5.1 - Benefits of Balanced Scorecard as a strategic environmental control system
The main benefit of BSC is to obtain indicators that are consistent with the environmental aspects, common to all units of an organization and to all organizations linked to an environmental set, such as a support team with clients and interest groups. The indicators will be able to create a base of environmental information, turning the company into a reference center for non-benchmark benchmarking. Other benefits of BSC são:
- Increase in the awareness of two environmental aspects and the importance of two different pains related to them; the possibility of increasing the profitability of two businesses with the highest environmental quality, when compared to their competitors, with a reduction in costs and no increase gives efficiency in its processes and products, increased competitiveness, improved image of the organization, greater commitment to sustainable development.
6 - O Balanced Scorecard as an integration tool for environmental and strategic organizations
The Environmental Management and Assessment System - SGADA was developed as a result of integrating environmental settings into strategic issues of the organizations, giving conditions of high quality performance indicators for environmental issues.
For this environmental management system, suggest or use or BSC, which is a strategic management system, which allows an environmental vision and can be structured on various perspectives as a purpose of allowing adoration, on the part of organizations, of an efficient environmental management.
The performance evaluation systems are always tiveram uma natureza muito mais financeira. Or BSC differentiates between two performance evaluation systems to the extent that it works with less than three perspectives, in addition to the financial perspective, seeking to balance financial aspects, the client, two internal processes and learning and growth.
For Rocha & Neves & Selig (2002), it is necessary to have a complementary perspective for companies that are concerned with their environmental issues. In order for an environmental management to be carried out in a more efficient and responsive manner to all your business and social needs, it is necessary to contemplate aspects related to legal questions, production, image, human resources, financial research and development.
For the authors, or BSC, in the environmental condition, properties that can be formatted in six perspectives, determining objectives, goals, indicators and initiatives that work with a cause-effect relationship.
Therefore, or BSC is more than a system of measures, it must also translate into vision a strategy of a unit of businesses in objectives and tangible measures, which represent or balance between external indicators aimed at shareholders and clients and internal measures two critical processes, of innovation, learning and growth.
7 - O Balanced Scorecard as an integrated management system for sustainability or sustainability.
Foi raised not Grupo Nueva, whose headquarters are in Costa Rica, an integrated management system called sustainability scorecard (SSC). Such qual or Balanced Scorecard, a ferramenta allows the company to do well or its performance if, from the point of view of sustainability. O SSC is divided into five different dimensions: economic; related to clients; the processes of technology; a saúde, a segurança eo meio ambiente; and finally, human resources and corporate social responsibility.
The Balanced Sustainability Scorecard allows indicators to be set and associated with performance (finance and finance) to be tied to the traditional processes of business planning and to provide a more important set of indicators for each perspective. It is a ferrament that dynamizes the strategy of sustainability, adjusts and controls the unobstructed alves for environmental management and incorporated social responsibility.
It is being discussed as an appropriate conceitual structure possible for incorporated social responsibility, with the following objectives:
- o development of the instrument and the balanced scorecard methodology for sustainability; to measure environmental and social performance; define sustainability strategies; deduce from strategic objectives, indicators and measures.
8 - O Balanced Scorecard na avaliação de ativos ambientais
Environmental assets are only acquired by the company that has as its ultimate control, preservation and recovery of the environment. Your expenses can be set as the criteria for the recognition of an asset, we must be classified as thai. You can benefit from the increase in capacity and efficiency in the safety of other assets belonging to the company, the reduction or prevention of environmental pollution that will occur as a result of future operations or further conservation in the environment.
São ativos you set all the bens and direitos destined ou coming from the activity of environmental management, being able to be in the form of circulating capital or fixed capital. As assets, you set the theme: two stocks, rafts, peças, acessórios, etc. used no process of elimination or reduction of two levels of pollution; The investments in machines, equipment, installations, etc., acquired or produced with the intention of mitigating the impacts caused to the environment; The expenses with research, aiming at the development of modern technologies, of medium and long term, since they constitute benefits or actions that will refine the following exercises.
Because of its importance to organizations, it is necessary to assess its assets, making possible, as a matter of fact, the most appropriate conditions for its management. In this context, the BSC arises with its four perspectives on Lev's Value Chain Scoreboard with its three phases configured as a proposition, second Wernke (2003). As prospects Clients, Learned & Internal Processes of the BSC can be encompassed or equivalent to the Marketing, Discovery & Learning phases and Implementation of the Scoreboard, respectively, they defend the adoption of the basic structure of the Lev model as use of indicators turned to The Environmental Assets, accentuating the Financeira perspective with a different approach from the original BSC, in accordance or Table 1.
Quadro 1 - Avaliação de Ativos Ambientais
| PERSPECTIVES | INDICATORS |
| FINANCE | EXPENSES (ASSOCIATED WITH) ENVIRONMENTAL ASSETS
AMORTIZAÇÃO DE ATIVOS AMBIENTAIS
FINANCIAL PERFORMANCE
|
| DESCOBERTA E APRENDIZAGEM | INTERNAL RENOVAÇÃO
ACQUIRED KNOWLEDGE
RELATIONSHIP NETWORK
|
| IMPLEMENTAÇÃO E INTERNAL PROCESS | INTELLECTUAL PROPERTY
TECHNOLOGICAL VIABILITY
CUSTOMERS
OFFICIALS
|
| COMMERCIALIZATION | SALES OU TOP LINE
LUCRATIVITY
OPÇÕES DE CRESCIMENTO
|
Fonte: Wernke (2003)
That proposition is more a managerial ferramenta at the disposal of two administrators for the evaluation of two environmental settings. Wernke (2003) defends the joint use of two previously established models, the Balanced Scorecard and Scoreboard, not a sense of complement-the elimination of the deficiencies identified in both of them and their assessment of two environmental resources.
9 - O Balanced Scorecard as an instrument for a strategic accounting
In the last decades, two systems of accounting information, not a new production environment, have been questioned for adequacy. As new information needs are provided by systems you have dynamic and flexible, in constant evolution to keep new ones of adequação das mudanças. In this context, it appears to strategic accounting as a new accounting branch, responsible for providing supporting information for strategic management, which supposes the progress in management accounting systems that have traditionally been used by companies.
A strategic accounting is necessary to evolve the management accounting, as a result of the process of adaptation to the new business environment, with the globalization of two markets, or increased competition, with increasing importance of the figure of the client, or a new approach from the perspective of the company. of value, or technological development, regardless of the quality, require information levels appropriate to the new decisions to be made.
With strategic accounting, as a globalizing approach, comprehensive to long term, the objective is to satisfy this requirement of more and more information for business managers. It includes obtaining and analyzing financial management information for the segment and review of the strategy, on or about its own business, on the product markets of the company and on the current and potential competitors.
A strategic management of costs is of fundamental importance, as highlighted by Shank (1989) and Shank & Govindarajan (1993), apud Souto & Rodrigues (2003), I tend to have a more traditional view, or to outline the management of the company as a cycle ou continuous process of four phases: formulation of strategies, communication through the organization, putting into practice the implementation of strategy and development and implementation of controls to achieve or succeed in achieving two strategic objectives.
A strategic accounting provides the necessary ferramentas to delimit the strategic business model, not that the various relevant ones are explicitly stated as to what you want to decide. Therefore, get information about all the two components of the strategic model that are not enough; It is also important to coordinate this information with a global vision, which determines the values of the interactions and relates between these components. In this integrative direction, strategic accounting will hardly be effective.
This sense, or BSC presents organized and structured strategic accounting information, so that these plans can be developed in practice. As companies should select two appropriate values in their case, therefore, regardless of which ones are selected, the managers will be on the condition of confirming and detecting the anomalies as quickly as possible, assessing their impact and estimating the correctness. There will be generic indicators, you will use for all the organizations, and specific indicators, consequently the specific strategy that you intend to develop. In any case, the objectives will be linked and inter-related to each other, in such a way that there are established cause-and-effect links that serve to communicate or mean the strategy of the entire organization.
O BSC is a useful tool in strategic management, to enable two strategic objectives to be interpreted, providing a measurement model (financeira and não financeira) that pursues or balances four different perspectives: financeiras, clients, internal processes and training and growth, through A definition of strategic indicators of the organization. Assim is translated into a strategy of organization in an integrated representation of four perspectives, in a way that adequately reflects the previously defined and contributory strategy for the integration of the management system.
Being assim, or BSC implies an examination of the depth of the company. This analysis is of great importance, since it implies a conscious reflection on the basis of which it is possible to identify those elements that are not intended to be incorporated into the organization, on many occasions due to short term pressures.
10 - Conclusão
The general objective of BSC is to communicate the corporate strategy to every company; analyze the strategic objectives and correlate with the weighty rewards; identify, analyze the results obtained in relation to the established goals and give or feedback. The BSC is not a static list of measures, but it is also a structure for the implementation and for the implementation of complex moving programs and, in short, for the management of organizations focused on strategy. It has been implemented in strategic business units of corporations, shared service functions and has spread among individual individuals and teams of hundreds of organizations, both public and private, in several countries.
Foi escolhido peels Harvard Business Review (HBR) as one of the most important management practices for the last 75 years, because it reveals itself as a team capable of meeting the new management requirements within two economic centers in constant mutations. Nessa nova form of management, stands out, as an instrument of major importance, to the construction of a structure of strategic indicators that allows for aberrancy and coherence that is compatible with the new era that allows, above all, to consider two intangible values as growing importance. years traditional physical values.
Therefore, it is hoped that the accounting of the company or environment will adapt to the changes, assisting the managers in the planning, execution and control processes, since the BSC is an essential tool for accounting for the management of the company.
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