Strategy Map and panel performance: a study of a company of great Florianopolis

• Published in: Enfoque : reflexão contábil Vol. 27; no. 2; p. 9
• Main Authors: Deisy Cristina Corrêa Igarashi, Wagner, Igarashi, Gasparetto, Valdirene, Kátia Regina Gil Martins
• Format: Journal Article
• Language: Portuguese
• Published: Maringá Universidade Estadual de Maringá, Departamento de Ciências Contábeis 01.05.2008
• Subjects: Analysis; Balanced Scorecard; Communication; Management; Organization theory; Strategic planning; Studies; Brazil
• ISSN: 1517-9087; 1984-882X
• DOI: 10.4025/enfoque.v27i2.7276

Attaining a competitive advantage through strategic communication is an object of researchers and organizations.In this context, the Balanced Scorecard (BSC) stands out by assisting in strategy implementation, evaluatingfinancial and non-financial aspects. This study aimed to build a BSC for a real estate organization inFlorianopolis, through a participative process, observing that the BSC assists in the optimization of strategicplanning. This research is characterized as descriptive, and adopts two inquiry techniques: (a) bibliographyresearch, in which it rescues concepts related to the subject (perspectives, strategic maps and performancepanel); and (b) the Delphi technique, adopted in communicating the BSC, which consists of a participativeprocess, where the objectives are repeated on each round, so that the participants re-value their answers andjustify them. As a result, the strategic map and performance panel were built, contemplating the elements ofthe mission translation, making possible a more effective structure and language in the mission and strategycommunication.