Resumo

AMAT SALAS, ORIOL; BANCHIERI, LUCIA-CLARA  e  CAMPA-PLANAS, FERNANDO. THE IMPLEMENTATION OF THE BALANCED SCORECARD IN THE AGRI-FOOD SECTOR: THE CASE OF FOOD GROUP GUISSONA. Rev.fac.cienc.econ. [online]. 2016, vol.24, n.1, pp.25-36. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1619.

The Guissona Food Group (located in the province of Lleida in Spain), was born with a strategic vision that has led it to position itself with remarkable success in the market. It has also implemented several management tools that have enabled the company to develop, adapt and grow for more than 50 years. This article discusses the implementation of a Balanced Scorecard (BSC) to monitor the aforementioned strategy. It is suggested to implement this particular tool, since it is the fifth most used management tool in the world according to the biannual study conducted by Bain & Company (Rigby & Bilodeau, 2013). BSC's proposal contained in this study includes 27 indicators, ranked the 4 perspectives proposed in the BSC.

Palavras-chave : Management indicators; Balanced Scorecard; Decision making; Agribusiness cooperatives; Food industry.

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