Application of the Methodology of Balanced Scorecard in the Quality Evaluation System of a Strategic Business Unit

Sandra Aparecida Nogueira de Oliveira Boffi, Edson Aparecida De Araújo Querido Oliveira, Monica Franchi Carnielo, Vilma Da Silva Santos


Nowadays it is expected current organizations: possess the capabilities of mastering technology, securing international-standard quality, and the ability to meet the expectations of ever-demanding customers. To survive in this competitive environment, it is necessary for enterprises to develop tools capable of defining their position within the market; defining their internal processes taking into consideration their own objectives and prospects for the future. Such tools must be capable of identifying strengths and weaknesses in order to galvanize their position, and determine the best path to follow, even if that means opting for a complete change in direction. This study aspires to describe and analyze the stages concerned with developing performance indicators, integrated and based on the company’s global strategies, using the Balanced Scorecard method. These focus on the sustainability of the organization, and the achievement of goals previously established by the corporate administration. The present research utilizes bibliographical data of themes related to Corporate Management, Control, and Performance Measurement and Models of Performance Indicators. Using the case study method, it can be concluded that performance indicators are vital tools when structured to meet the financial perspectives, of consumers, internal processes and learning and organizational growth.


Corporative administration; performance indicators; Balanced Scorecard.



  • There are currently no refbacks.

Copyright (c) 2010 Iberoamerican Journal of Strategic Management

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Iberoamerican Journal of Strategic Management (IJSM)
Revista Ibero-Americana de Estratégia (RIAE)
e-ISSN: 2176-0756

Iberoamerican Journal of Strategic Management (IJSM) © 2021 All rights reserved.

Is this work licensed with a License
Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional