Alignment of balanced scorecard perspectives with supply chain management objectives: a literature review

• Autores: Thales Botelho de Sousa, Carlos Eduardo Soares Camparotti, Kleber Francisco Esposto, Fábio Müller Guerrini
• Localización: Independent Journal of Management & Production, ISSN-e 2236-269X, Vol. 5, Nº. 4, 2014, págs. 1050-1070
• Idioma: inglés
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• Resumen

  • Having in view the fast diffusion of the Balanced Scorecard since its development in the 1990s, as well as your application in various industrial sectors, this paper aims to present a literature review on the alignment of this performance measurement system with the Supply Chain Management. This research was motivated by the finding of an increase in the annual number of papers published over the years. Through a literature review 43 papers related to the theme were localized in databases SCIELO, SCOPUS and Web of Science. Key metrics, methodological procedures most used for developing the papers localized, benefits and limitations of using the system, as well as research gaps indicated for future works are presented. The main contribution of this research focuses on condense into a single material, an overview of the assessment methods of Supply Chain Management based on the Balanced Scorecard perspectives. Several metrics have been proposed for the development of this performance measurement system, encompassing other perspectives beyond the four traditional BSC perspectives.