Balanced scorecard para auxílio à gestão de uma cooperativa de agricultura familiar

Abstract

This study aims to propose a management tool based on the Balanced Scorecard that meets the principles of family farming cooperatives. Considering that cooperatives are important entities for the continuity of family farming, their efficient management is necessary. The BSC is a widely used tool for management, but it does not serve family farming cooperatives with the cooperative principles and particularities involved. The focus was to present a model that encompasses social and cooperation issues, which are the basis and objective of these entities. To propose the model, a literature review was carried out to understand the particularities and proposition of a model. For validation and evolution of the model, it was validated by experts using the Delphi Methodology. The model foresees six perspectives: social, economic, markets and customers, processes, learning and growth and cooperation, providing a strategic map and proposed indicators for each strategic objective. A simplified implementation procedure was also formatted, taking into account the situation of few resources of the entities studied. In addition, the BSC was implemented in a family farming cooperative located in Cascavel. All deployment steps have been completed. Not all indicators were initially adopted, but the cooperative's managers were able to see their objectives and mode of operation described in the model. The model managed to address the cooperative principles and the particularities of family farming cooperatives. The strategic map was approved by the cooperative's managers, for displaying cooperation as a basis and showing that the organization's objective is not only financial, but also social.