O Balanced Scorecard (BSC) como ferramenta de gestão estratégica: uma proposta de aplicação em empreendimentos hoteleiros na cidade de Presidente Figueiredo/Amazonas

Abstract

Jungle lodges in small towns have a very important role to play in these times of ecological tourism, environmental rescue and the importance of enjoying the contact with nature in order to preserve it. This study aimed to demonstrate that the Balanced Scorecard can serve as a tool for managing alternative tourist hotel enterprises, family business, located in the city of Presidente Figueiredo, Amazonas state, Brasil. The Balanced Scorecard is a strategic management tool most widely used by organizations in Brazil and in the world and their goal is to evaluate and measure the organizational performance using indicators. These indicators reflect the mission, strategy and objectives into operational performance and operational data and are organized into four perspectives : financial , customer , internal processes and learning, and growth. This research regarding the technical procedures was a case study and, a descriptive study in order to identify, describe and analyze the facts of reality. In this study eight projects were observed, data were collected and analyzed without interfering directly in their functioning in order to propose the Balanced Scorecard as a strategic management system. Among the effective results were identified in the projects that they go through difficulties in their management. These difficulties are at different degrees at distinct issues: financial resources, number of staff, no occupancy during weekdays, space and support structure for services and stimulate the generation of ideas and suggestions. The main result was a proposal for implementing the Balanced Scorecard as a strategic management tool in the projects evaluated. So we reached the conclusion that the Balanced Scorecard is a strategic management tool suitable to be applied to projects due to its ease application and control. The application of the proposed Balanced Scorecard in the projects will improve efficiency in the provision of services, allow higher qualification level of employees, increase the level of satisfaction and loyalty, and generate greater financial return to the owner of the enterprise.