Study of the Implementation and Measurement Strategy of a Shared Services Center in Immediate Consumption Goods Industry Using the Balanced Scorecard / Estudo da estratégia de implementação e mensuração do desempenho de um Centro de Serviços Compartilhados em indústria de bens de consumo imediato com a utilização do Balanced Scorecard

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

In the recent political-economic view, that emphasizes the companies to increase the level of competition to survive, the search for creation and management value never so high. In this meaning, the companies try to go through ways lither in the strategic, tactical or operational plans that will lead them to higher profitability. One of the actions that is gaining more adepts, because of its value generation, is the introduction of Shared Services Centers that concentrate the activities of support spread through the companies, changing them from business secondary activities to shared administrative finance primary business activities. The strategic decision of concentrating the labor requires special attention related to the accomplishment of a strategic communication system among the Shared Services and other business units of the company, besides the Shared Service Center performance management. The Balanced Scorecard methodology, based in its cause and effect relations provides the companies that decide to manage their support shared structure with clearness and objectivity in the introduction communication decision, because it links the minimum actions of the business unit to the final strategy thats support the other business units of the company with reference to its products needs and operational services. It still allows to establish a set of indicators into four distinct expectations, peoples learning and improvement, internal processes evolutions, partners and finances. The results obtained in each of these expectations influence the others, becoming a unique integrated indicators system, as a whole, that provides the Shared Services executives with management conditions and decision taken, focusing the actions that produce the sustainable value

ASSUNTO(S)

balanced scorecard valor estratégia planejamento estratégico balanced scorecard shared services strategy value serviços compartilhados (administração) ciencias humanas

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