摘要：This paper deals with the question of how resources affect organizational performance. It assumes competence as a bundle of coordinated resources and employs the Balanced Scorecard (BSC) framework to measure and assess how this coordination influences performance indicators all over BSC perspectives. A review effort in this field showed that financial or internal process indicators are the most considered; performance indicators from learning and growth perspectives or studies evaluating simultaneously all performance perspectives are less common. A case study in a Brazilian water company, using firm’s data and indicators, pointed external factors related to demand to be the strongest performance determinant; employee satisfaction presented association with all BSC perspectives.
关键词：Organizational competences;organizational performance;performance measurement and Balanced Scorecard;resource based view of a firm;high performance working systems;Competências organizacionais;desempenho organizacional;balanced scorecard;visão da empresa baseada em recursos;sistema de gestão de pessoas de alta performance
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