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A implantacao de ferramentas de gestao, como o Balanced Scorecard (BSC), envolve mudancas no controle gerencial de uma empresa em diversos aspectos, pois enfatiza a comunicacao de estrategias e a criacao de uma nova metodologia para o controle de desempenho. O objetivo deste estudo e realizar uma analise critica sobre a aplicacao do Balanced Scorecard em uma industria de cerâmica vermelha, a partir da construcao e da implementacao dessa ferramenta de gestao em uma cerâmica localizada no municipio de Russas, Ceara. O estudo de caso revelou a necessidade de rever a gestao estrategica da empresa, em virtude da criacao de mecanismos eficientes de alimentacao dos indicadores pertencentes ao mapa estrategico, de modo a refletir sobre a situacao da mesma, e por fim, garantiu que os gestores e funcionarios estivessem alinhados com o modelo de gestao estrategica recem-implantado, a fim de que seja possivel obter as vantagens propiciadas por este modelo de gestao.   IMPLEMENTATION OF BALANCED SCORECARD IN A RED CERAMICS INDUSTRY  ABSTRACT  The implementation of management tools such as the Balanced Scorecard (BSC) involves changes in the managerial control of a company in several aspects, as it emphasizes the communication of strategies and the creation of a new methodology for performance control. The objective of this study is to perform a critical analysis on the application of the Balanced Scorecard in a red ceramics industry from the construction and the implementation of this management tool in a ceramics located in the municipality of Russas, Ceara. The case study revealed the need to review the strategic management of the company due to the creation of efficient mechanisms to feed the indicators belonging to the strategic map, in order to reflect on the situation of the company, and finally ensured that managers and employees were aligned with the newly implemented strategic management model, in order to obtain the advantages provided by this management model.

IMPLANTAÇÃO DO BALANCED SCORECARD EM UMA INDÚSTRIA DE CERÂMICA VERMELHA