Domestic Inflation, Cost Management and Control: A Successful Experience at a Brazilian Multinational

The traditional four-perspective Balanced Scorecard (BSC) model is suitable for a wide variety of organizations. Other dimensions of analysis can be carried out and other perspectives can be considered in each BSC, depending on the specific characteristics of each organization or industry. This paper presents evidence that justifies and validates the inclusion of a new perspective: ‘environmental sustainability in viticulture’in a BSC that has been developed for the Wine Industry of the Alentejo Region (Portugal) for 2021–2030. The research was performed according to the exploratory sequential design method, which combines in vivo (interviews and questionnaires) and in vitro (literature review and secondary data) research. The content analysis technique, supported by the NVivo software, was used to treat and analyze the data obtained from the interviews, to discover the explicit meanings of the interviewees’ speeches. A principal component analysis and a set of statistical analyses were performed to support the identification of perspectives to be considered in this industrial BSC. The results suggest that environmental sustainability (in viticulture) should be considered as a new strategic perspective to be included in the BSC, with a focus on future certification of environmentally sustainable production (grapes, wine, and wineries). The new perspective represents the competitive challenge of environmental sustainability and enhancement of endogenous resources for the Alentejo Wine Industry, as well as for other wine regions that share the same challenges and concerns. The results also offer an opportunity for competitive benchmarking for companies, industries and governments that operate in similar situations.

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Environmental Sustainability in Viticulture as a Balanced Scorecard Perspective of the Wine Industry: Evidence for the Portuguese Region of Alentejo

Gomes

Sousa

Novas

et al. 2021

Sustainability

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Análise Multicritério para auxílio na precificação de prestação de serviço em uma microempresa na cidade de Redenção-PA

Picanço¹,

Santiago²,

Silva³

et al. 2023

R. G. Secr.

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O trabalho em questão tem como objeto de estudo a precificação de prestação de serviços, objetivando a utilizar a ferramenta Análise Multicritério, para auxiliar no cálculo da precificação dos serviços, levando em consideração o risco e o esforço levado pelo prestador de serviço, e com isso, dar ao cliente um preço diversificado para a sua situação específica. Na parte metodológica, o artigo classificasse como quantitativo e trata-se de um estudo de caso, foi dividido em sete etapas, desde a identificação de critérios, até a modelagem. Por fim, nos resultados, concluiu-se que o estudo atingiu seu objetivo, conseguindo trazer ao gestor um preço que leve em consideração seu esforço e risco, e que não fuja da realidade da empresa.

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Domestic Inflation, Cost Management and Control: A Successful Experience at a Brazilian Multinational

Cited by 2 publications

References 30 publications

Environmental Sustainability in Viticulture as a Balanced Scorecard Perspective of the Wine Industry: Evidence for the Portuguese Region of Alentejo

Environmental Sustainability in Viticulture as a Balanced Scorecard Perspective of the Wine Industry: Evidence for the Portuguese Region of Alentejo

Análise Multicritério para auxílio na precificação de prestação de serviço em uma microempresa na cidade de Redenção-PA

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