Um diagnóstico da gestão estratégica baseada no balanced scorecard: um estudo de caso
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Universidade Federal do Amazonas
Resumo
The BSC consists in a tool for translating and monitoring the strategic management,
taking into account the interaction of non-financial assets of an organization, such as
innovative processes and products, qualifications and motivation of the employees
and information systems, as a way of maximizing the financial results of the
company. With the analyze strategic management practices in BSC-using companies
that achieved expressive results, Kaplan and Norton concluded that in those
companies it was possible to identify the repetition of some practices related to
strategic management, and that was the key factor behind their superior results. The
consolidation of those practices in five principles originated the Strategy-Focused
Organization - SFO model. Using the case study technique, this essay aims at
analyzing the state of applicability of the SFO model on the strategic management of
the UN-AM, which is the upstream unit in Petrobras responsible for exploring and
producing oil and natural gas in Amazon region. In order to carry through the case
study, besides bibliographical research, primary and secondary data were collected
in a way that allowed the characterization of the SFO Model and the description of
the Petrobras Strategic Management Plan and its relations with UN-AM by means of
a qualitative research, twenty four practices of strategic management were analyzed,
verifying the adherence of each of the practices to the five principles of the SFO
Model, identifying strengths and improvement opportunities related to the Unit's
strategic management. The results found in the case study indicated 22 observations
on the strategic management process of UN-AM, among strengths and improvement
opportunities that may be analyzed in order to adjust the Unit's strategic
management.
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OLIVEIRA JÚNIOR, Nilson José. Um diagnóstico da gestão estratégica baseada no balanced scorecard: um estudo de caso. 2009. 147 f. Dissertação (Mestrado em Contabilidade e Controladoria) - Universidade Federal do Amazonas, Manaus, 2009.
