Resumen

SCARAMUSSA, Sadi A.; REISDORFER, Vitor K.  y  RIBEIRO, Antonio A.. The contribution of the balanced scorecard as a strategic management tool in management support. Vis. futuro [online]. 2010, vol.13, n.1. ISSN 1668-8708.

Balanced scorecard - BSC - treated initially as a system of performance measurement with base in indicators, that through time improved and today it is possible to affirm that it is a management tool. It presents an order of concepts and preexisting ideas in a logical, objective and intelligent way. Its correct application implies a series of advantages, such as the integration of financial and nonfinancial measures, the communication feedback of the strategy, the bond with planning and budget, major focus in aligning the organization. The benefits of the implantation are the most variable, where we can aim that the BSC offers a methodology of enterprise management that only proposes as financial measurement indicators the operational performance. The strategic application transforms that methodology into a management tool and available to the whole organization.

Palabras clave : Balanced scorecard; Management tool; Strategy and planning.

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