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Validation of causality and synthetic indicator in the balanced scorecard

Abstract:

Businesses need a differentiating strategy with an effective value proposition, accompanied by a Balanced Scorecard. The objective of the study was to propose a procedure for the validation of cause-effect relationships and the calculation of the synthetic indicator of the Balanced Scorecard. It was an observational, cross-sectional and retrospective study. As a result, a sequence of methodological steps was obtained to homogenize the indicators and facilitate the understanding of the data by calculating the percentage of compliance. It is concluded that the proposed procedure allows decision-making based on statistical analysis of the data and an integrated view of the results of the Balanced Scorecard, providing both the academic and business world with a valuable tool for daily strategic use.