Análise da Adequabilidade do Balanced Scorecard a um Plano Estratégico: Estudo de Caso em um APL - Arranjo Produtivo Local.
Authors: Kühl Carlos Alberto , Carneiro Júnior João Bosco Arbués , Oliveira Josemar Ribeiro de 
Published: October 2017

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</style> <![endif]--> <p class="MsoBodyText" style="margin: 0cm 0cm 6pt; line-height: normal;"><span style="font-family: ";Times New Roman";,";serif";;">Este artigo analisa a adequabilidade de um plano estratégico de um Arranjo Produtivo Local (APL) ao Balanced Scorecard (BSC). Para fundamentar os conceitos contidos neste trabalho foi realizada uma pesquisa bibliográfica e uma pesquisa documental para levantar os dados do plano estratégico do APL. O objetivo geral foi o de verificar se os indicadores de desempenho elaborados para o APL podem ser adaptados na estrutura do BSC. para se atender ao objetivo geral foram propostos os objetivos específicos que são: apresentar os indicadores pelo APL, verificar quais desses são absorvidos pela metodologia do BSC e identificar quais os aspectos da metodologia não são abordados. Concluiu-se que os indicadores podem ser adaptados, porém encontram-se incompletos em algumas perspectivas e totalmente inexistentes na perspectiva dos clientes. Verificou-se também a abrangência e a utilidade do BSC como ferramenta de gestão. As reflexões contidas ne</span><span style="font-family: ";Times New Roman";,";serif";;">ste trabalho levam a recomendação da utilização do BSC, tendo em vista a abrangência e a utilidade proporcionada por essa ferramenta de gestão.<span style="color: red;"></span></span></p>