O Balanced Scorecard (BSC) como ferramenta de Avaliação da Gestão da Cooperativa Agrícola – ASCOPE: um estudo de caso

Abstract

The developed case study has the scope to present the Balanced Scorecard - BSC - as an evaluation tool of the cooperative management process of Community Farmers Sacred Heart of Paraná of Eva - Ascope, context in which we sought to examine the management of alluded organization with a view to identify potential issues and limitations that arise for that organization. In this sense, he sought to undertake an investigation that included conducting documentary research, literature and field work. And, according to the study design, field research has been done by the application of semi-structured questionnaire with open and closed questions, prepared based on the four dimensions that embody the BSC: Financial, Customer, Internal Processes and Learning and Growth in view of the measurement results, through employment of the aforementioned assessment and management tool, as well as other attitudinal scales. From the point of view of the envisaged results for the investigation, it is emphasized in theory, the contribution to the debate that rages around this important issue. As to the practical aspects to this study, the contribution to the improvement of the management of Ascope, as well as other similar organizations, which certainly can be used this important strategic management tool.