Balanced scorecard: os obstáculos para implementação como ferramenta de auxilio à gestão estratégica em um hotel
This research aimed to investigate the obstacles of a hotel, regarding the implementation of the Balanced Scorecard as a tool to help strategic management. A case study was developed in a hotel located in the city of João Pessoa - PB, conducted through structured interviews with the company's managers and through questionnaires applied to clients and clients. As interviews were coded and categorized without MAXQDA software and questionnaires in spreadsheets. The obtained results allowed concluding that a company has a management model based on the perspectives of the BSC, being able to measure them, but a single tool for this measurement is not used. A respect for managers' knowledge, both knew a tool, so a company adopt a management model based on the BSC, although it has been noted that is little known by other team leaders and employees. It has been found that a company adopts growth strategies. With regard to employees, most have been satisfied with a task performed and the company has invested in their training. As for the perception of the clients, the majority has shown to be satisfied with a quality of the services offered and that, for that reason, to return to the hotel. The main obstacles to the strategic mapping were the following: employee resistance to change and lack of software to support the BSC.
Planejamento estratégico, Gestão estratégica, Contabilidade gerencial, Balanced Scorecard
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