Academic Journals Database
Disseminating quality controlled scientific knowledge

Modelo de Remuneração Variável Atrelada ao Balanced Scorecard

Author(s): José Carlos Tiomatsu Oyadomari | Ronaldo Gomes Dultra-de-Lima | Andson Braga de Aguiar | Cristian A. Baldussi

Journal: TAC : Tecnologias de Administração e Contabilidade
ISSN 2236-0263

Volume: 2;
Issue: 1;
Start page: 33;
Date: 2012;
VIEW PDF   PDF DOWNLOAD PDF   Download PDF Original page

Keywords: variable compensation | management control | balanced scorecard.

Academic and professional literature is rich in describing problems involving a lack of fit between variable compensation systems and long-term organizational goals and objectives. However, few studies have provided a solution that covers these topics. This work helps to reduce this gap by showing a solution implemented in a medium-sized organization, which experienced the difficulty of not having an adequate system of management control and variable compensation. The practical nature of this research applies the Performance Management System theoretical model proposed by Ferreira and Otley (2009) for goal definition, uses the Balanced Scorecard approach proposed by Kaplan and Norton (1992, 1997) for the communication and integration of these targets, and combines and integrates these two models with the variable compensation model proposed by Rosa (2000).
Save time & money - Smart Internet Solutions      Why do you need a reservation system?