Balanced Scorecard na gestão estratégica: estudo de caso em uma empresa de consultoria financeira

Abstract

This study aims to analyze the implementation of the Balanced Scorecard (BSC) in a smallscale financial consulting firm, ABC Consultoria Financeira, operating in the field of financial consulting and personal and family planning at the national level. The specific objectives are to examine the contributions of Balanced Scorecard implementation to the organization's strategic management and identify the factors that facilitate or hinder its implementation. A literature review of Strategic Management and Balanced Scorecard concepts will be conducted. The adopted methodology includes a case study approach, following Yin's (2018) guidelines, with ABC Consultoria Financeira as the subject of analysis. Interviews and exploratory research will be conducted, based on the proposals of Gil (1991) and Vergara (2000), and data analysis will be carried out using the Balanced Scorecard concepts by Kaplan and Norton (2004). The obtained results indicate that the application of strategic management concepts through the Balanced Scorecard is viable and offers benefits to the organization.