STRUCTURE OF THE BALANCED SCORECARD - BSC BUSINESS SEGMENT FOR RETAILER, WITH FOCUS ON PERFORMANCE EVALUATION OF STRATEGIC ACTION OF PROMOTIONAL MARKETING

Authors

  • Lucas Back Universidade do Sul de Santa Catarina - UNISUL Rua José Manoel Mendes, nº 2.314 Bairro São Bernardo Tubarão - SC CEP: 88.708-650 Fone: (48) 3632-7333 ou (48) 8478-6308
  • Ademar Dutra Universidade do Sul de Santa Catarina - UNISUL Endereço: Rua Trajano, 299 Centro Florianópolis - SC CEP 88.010-010
  • Jacir Leonir Casagrande Universidade do Sul de Santa Catarina - UNISUL Endereço: Rua Trajano, 299 Centro Florianópolis - SC CEP 88.010-010

Keywords:

Performance Evaluation, Balanced Scorecard, Strategic Action

Abstract

The performance evaluation of strategic actions applied to an organization requires the adoption of a specific tool that meets the needs and the organizational context. This article aims to structure the Balanced Scorecard - BSC, of the Alpha Comércio de Gêneros Alimentícios Ltda, organization, focusing on performance evaluation of promotional marketing strategic action, using it as tool of management, control and evaluation of organizational performance. In the survey we highlight a few methodological procedures that seek to facilitate the process of understanding the article: a description of the promotional pamphlets, processes for preparing the BSC, and procedures for the construction of the revenue. This is an exploratory research, with practical approach as a case study involving primary and secondary data with a qualitative and quantitative approach of the research problem. As research results we stand out (i) the creation of four indicators to indicate the promotional marketing action performance, (ii) the financial impact on sales revenue with the use of the pamphlet that resulted in an increase of 24% from the first to the second quarter of 2010.

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Author Biographies

Lucas Back, Universidade do Sul de Santa Catarina - UNISUL Rua José Manoel Mendes, nº 2.314 Bairro São Bernardo Tubarão - SC CEP: 88.708-650 Fone: (48) 3632-7333 ou (48) 8478-6308

Acadêmico do Curso de Pós Graduação MBA em Gestão de Negócios - UNISUL

Ademar Dutra, Universidade do Sul de Santa Catarina - UNISUL Endereço: Rua Trajano, 299 Centro Florianópolis - SC CEP 88.010-010

Professor e Pesquisador do Programa de Mestrado em Administração da Universidade do Sul de Santa Catarina - UNISUL

Jacir Leonir Casagrande, Universidade do Sul de Santa Catarina - UNISUL Endereço: Rua Trajano, 299 Centro Florianópolis - SC CEP 88.010-010

Professor do Programa de Mestrado em Administração da Universidade do Sul de Santa Catarina - UNISUL

Published

2012-11-23

How to Cite

BACK, Lucas; DUTRA, Ademar; CASAGRANDE, Jacir Leonir. STRUCTURE OF THE BALANCED SCORECARD - BSC BUSINESS SEGMENT FOR RETAILER, WITH FOCUS ON PERFORMANCE EVALUATION OF STRATEGIC ACTION OF PROMOTIONAL MARKETING. ConTexto - Contabilidade em Texto, Porto Alegre, v. 12, n. 22, p. 7–25, 2012. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/24302. Acesso em: 10 oct. 2026.

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