出版社：Faculdade de Administra??o, Contabilidade e Economia, Pontifícia Universidade Católica do Rio Grande do Sul
摘要：The specificities revealed by the primary sector reduce the need for a highly structured performance measurement system, but require a set of indicators that can effectively contribute to implement strategies and continuous improvement of rural properties. In the present study, we propose to apply the Balanced Scorecard (BSC) method to the beef cattle production process, represented by a rural property with the complete production cycle in the state of Rio Grande do Sul. Our results showed that the adaptation of BSC to agricultural and livestock enterprises is viable, since their mission has multiple objectives, which suits perfectly the philosophy of BSC, composed of distinct perspectives.
