Balanced Scorecard

Sofundamentais, however not enougher. Each time more the egerentes executives purely perceive that the traditional forms of mensurao financeiracomo return on the investment, profit and yield, are not more fontesde enough information in a world each more dynamic time, demanding ecompetitivo. This occurs, therefore the main system of evaluation of muitasempresas still is the traditional financial report, that does not supply to necessary asinformaes the mensurao and management of the value created by the ativosintangveis 1. The BSC is a set of balanced pointers that allows them to gestoresvisualizar the company under some perspectives at the same time, resulting nacapacidade to translate and to implement the strategy to line up efforts and metasem search of continuous improvement, creation of value and growth. PerformancePyramide (Kerseens-van Drongelen, 2000) and the Prism of Performance BSC O Balanced Scorecard (BSC) developed porKaplan and Norton in 1992 resulted of the necessities to catch all complexidadeda performance in the organization and has been ample and crescentementeutilizado in companies and organizations (Epstein and Manzoni, 1998). The BSC must take to the creation of a net of indicadoresde performance that must reach all the organizacionais levels, becoming, thus, a tool to communicate and to promote the general comprometimento with aestratgia of the corporation (Kaplan and Norton, 1996; 2000).

This method summarizes in an only document, pointers of performanceem four perspectives: internal financier, customers, processes and aprendizadoe growth. (Kaplan and Norton, 1992; 1996). Perspective of the customer: It is the definitions how much aomercado and segments in which the institution desires to compete. It will instituiodever it to translate specific measures the important factors for> customers, thus getting the satisfaction of the same ones. Financial perspective: Monitorial if the strategy dainstituio is contributing for the improvement of the financial results. Asmetas financial if relates with the yield and the growth. Perspective of the internal processes: The pointers deperspectiva of the customers must be supported by the internal processes.