Balanced scorecard como suporte às decisões gerenciais: estudo de caso em uma propriedade leiteira de médio porte

Abstract

The objective was to analyze the applicability of the Balanced Scorecard (BSC ) in a dairy farm with average production scale, located in the south of Minas Gerais . The survey was conducted from January to December 2013. The survey information was conducted through semi-structured interviews on the spot. As data collection instruments were used the personal interview, document analysis and direct and participant observation. The farm has 396 there, where 40% of this area is rented. The activities are dairy farming, which accounts for 60% of sales, and the coffee cultivation, with 40%. The breeding farm is 164 Holstein cows, pure by crossing or by pure source (PC or PO) that are semi-confined. The average daily production is 3.200kg, average of 19.51 liters of milk per cow in milk, in two daily milkings. The strong points are the location, infrastructure and own water source; while the weaknesses were, manpower, lack of control and reactively management performed. The mission created taking into account the implementation of improvements with regard to the management, to achieve product quality and human resources. A strategic map where you can see that the objectives, growth and innovation will be achieved taking into account the increase in revenue was proposed. It was found at the end of the study, that the principles of BSC can be applied to a producing midsize milk.