ABSTRACT
This statistical descriptive study, based on a master degree dissertation and on a research conducted by Fundação Dom Cabral, presents the Balanced Scorecard evolution as an enterprise performance control tool, from 1998 to 2002, and makes a comparison between the achieved results and the evolution of traditional financial key performance indicators available, as Ebitda, EVA and CVA. The researched universe comprehends the 500 biggest private companies operating in Brazilian market, considering the classification from the Exame - Maiores e Melhores review in its June of 2000 edition. The research assumed that due to their importance, amount of resources and position engaged in Brazilian economy, these companies are leaders in business processes. The performed research was quantitative, looking for quantifiable evaluation criteria, to be used in all the questions applied. This study can be relevant to researchers in control management and performance analysis areas, as well as to organizations which considers the Balanced Scorecard only as a support tool to their strategy development and implementation.
KEYWORDS
Balanced Scorecard; Financial indicators; Performance control models
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