Management control tools as a source of competitive advantage

André Manuel Ferreira, Maria da Conceição da Costa Marques


The aim of this paper is to demonstrate a model of the Balanced Scorecard and how it can bring companies closer to new digital technologies, simultaneously motivating management control and performance evaluation, capable of managing a wide range of variables, whether they are the target of transformation and also migrate to a digital platform. Thus, enabling them to increase the speed of access to information, which are crucial for decision making. The present project also deals with management control tools in a broad sense, their advantages and disadvantages, their applicability, their suitability for Business Intelligence (BI) platforms, such as Microsoft PowerBI, and how this systemic approach provides a competitive advantage.

Thus, the development of the project consisted of a literary review of the aforementioned themes, the application of surveys and observation of internal procedures to diagnose management control in the company in the industrial sector used in the study. The results obtained with this project show that the adoption of the Balanced Scorecard (BSC) is the model that had the best chance of being successful in digital transformation, due to its characteristics of mapping strategic planning, mirroring the strategy that should translate the mission and company vision on goals and objectives, measure them and their cause-effect relationships.

In this sense, the present project allowed us to conclude that the BSC, allied to the Microsoft PowerBI platform, grants easy access to indicators, goals and objectives, brings the model closer to users, guarantees viable and instant information when making decisions, and thus , generates competitive advantages for the organization.

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