The Customer Service Perspective

The Customer Service Perspective

Introduction

In today's environment business excellence is required continuously; the great challenge of the administrator is to maintain a management information system that provides timely and accurate information to make informed decisions. In this context the BSC is seen as an organizational tool that can be used to manage important processes as setting individual and team goals, compensation, resource allocation, planning and budgeting, strategic feedback and learning, functioning as a tool equivalent to the system ERP, which has the same function, although it is more complex and expensive. The BSC balances the financial and non-financial dimensions of a company allowing the administrator to monitor the organization with the vision of balancing financial, operational and long-term vision of giving managers a tool they need to succeed competitive future. Formerly business success was determined by how they took advantage of the benefits of its accounts. During this period, financial control systems were developed in order to monitor and facilitate efficient allocation of financial and physical capital. In recent decades it has become obsolete much of the fundamental premises of managing a business.

Companies can no longer obtain sustainable competitive advantages only with the rapid allocation of new technologies and the physical assets to excellence in effective management of financial assets and liabilities. Kaplan (2000) point out that the companies of the Information Age are based on a new set of operating assumptions: functional processes; liaison with customers and suppliers, customer segmentation, global, innovation and knowledge workers.

The BSC initiative arose from Kaplan and Norton, who created a new model of performance measurement, since, in their opinion, the models for evaluating performance, heretofore, relied much on accounting and financial indicators. What we see today is that the process of managing financial reports shall be found inadequate because it is linked to an accounting model developed centuries ago for an environment of single transactions between independent entities.

Discussion

The name of BSC - Balanced Scenario, stems from the fact that, according to our view, an organization should be considered only in the way of success if the four sets of indicators are properly "balanced", or be applied to degrees of relative importance, however equitable, in order to enable a real and balanced development. If a company in a given period is very well financially, but with indicators for the service to its valued customers as lower than expected, most likely in the medium term, will present problems of survival. The management model created by Kaplan and Norton, in his own words, is no more than a set of indicators (measures) and dials (graphics) a "dashboard" of the company.

Making an unpretentious analogy would be something like the instrument panel of a vehicle. Each car has a plane or ship control panel itself, with some meters mandatory, such as speed, oil pressure, fuel level and other specific indicators, perhaps similar but not always identical. For your easy analysis and graphical presentation, the set of measures of the BSC enables administrators a quick ...