Gestão estratégica e uso do Balanced Scorecard

Abstract

In a environment where the changes are continuous, the survival of companies returned complex and hardly. The success of the companies is related with a competitive strategy, wich depends of the viability of implementation, and the way that a companie manage the enterprise resourcing planning system. However, a good strategy is not enough to achieve a success position in the market, its necessary the knowledge how execute the strategy using the tools that provide the indicators to measure the accomplishment of the companie. This article introduce an approach about the strategic process, starting with a short historic about the strategy evolution, go by planning strategy and competitive strategy, where finally bring the Balanced Scorecard, a tool that manages the companie by strategic indicators, it translate the vision and the objectives of the companie in a several of financial indicators and non financial indicators, well founded over four distinct perspective, they are: financial perspective, client perspective, inside process perspective and learning and development perspective.