Aplicação do Balanced Scorecard (BSC) na fazenda freguesia em Florianópolis, SC.

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Aplicação do Balanced Scorecard (BSC) na fazenda freguesia em Florianópolis, SC.

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Title: Aplicação do Balanced Scorecard (BSC) na fazenda freguesia em Florianópolis, SC.
Author: Silva, Isadora Carminatti da
Abstract: Santa Catarina stands out as Brazil’s main hub for bivalve mollusk production, with the Bay of Florianópolis playing a central role. Within this context, Fazenda Freguesia is a family-run aquaculture unit located in Santo Antônio de Lisboa, dedicated to the cultivation of oysters of the species Crassostrea gigas and, more recently, to the cultivation of Kappaphycus alvarezii. This study aimed to apply strategic planning tools and the Balanced Scorecard (BSC) to strengthen the Freguesia farm’s organizational structure, enhance its productive efficiency, and increase its sustainability. The adopted methodology followed a qualitative and applied approach, and was structured as a case study. It began with the establishment of the farm’s strategic diagnosis and organizational guidelines. Subsequently, the implementation of the BSC enabled the articulation of strategic objectives across four perspectives: financial, customer, internal processes, and learning and growth. This stage culminated in the development of a strategic policy, a strategy map outlining key objectives, and a performance dashboard comprising specific indicators, targets, and action plans. This process allowed us to identify relevant gaps in the farm’s routine, including informal financial control, low systematization of production activities and commercial dependence on the sale of macroalgae Kappaphycus alvarezii. In response, actions were suggested such as structuring standard operating procedures (SOPs), technical training of the team, prospecting for new markets and formalization of administrative practices. The performance dashboard consolidated five indicators, allowing continuous monitoring of the defined goals and providing support for more assertive decisions. The findings demonstrate that strategic management, even in small-scale production environments, can significantly contribute to reducing inefficiencies, reinforcing organizational identity, and enhancing business resilience. It is noteworthy that the proposed model is adaptable to other family-run mariculture operations that rely primarily on empirical knowledge and lack formal management structures. By fostering alignment between traditional expertise and contemporary management tools, this study contributes to the valorization of family-based mariculture and the sustainable development of coastal territories in Santa Catarina.
Description: TCC (graduação) - Universidade Federal de Santa Catarina, Centro de Ciências Agrárias, Engenharia de Aquicultura.
URI: https://repositorio.ufsc.br/handle/123456789/269007
Date: 2025-06-26


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