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Strategic Mapping of the Rural Firm: A Balanced Scorecard Approach

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  • Souza Filho, Hildo Meirelles de
  • Lourenzani, Wagner Luiz
  • Queiroz, Timoteo Ramos

Abstract

The present paper aims to propose an analysis and relation methodology of financial perspective, the customer perspective, the internal process perspective and the learning and growth perspective, in the same way as treated for Balanced Scorecard (BSC). The innovation, in this sense, is the treatment of all these factors together, searching to identify the cause-effect relations. Such instrument provides the understanding of all factors together that affect in the company result. Thus, the rural managers have a map to make their business decisions. Moreover, another factor that must be detached is the idiosyncrasies of rural firms, and specifically from smallholder farms. These factors are among others, the presence of family works, small scale, and family necessities versus business targets. The intention here is to provide for rural managers a efficient tool to concentrated and control the financial and non-financial aspects from a rural firm.

Suggested Citation

  • Souza Filho, Hildo Meirelles de & Lourenzani, Wagner Luiz & Queiroz, Timoteo Ramos, 2005. "Strategic Mapping of the Rural Firm: A Balanced Scorecard Approach," 15th Congress, Campinas SP, Brazil, August 14-19, 2005 24263, International Farm Management Association.
    • Handle: RePEc:ags:ifma05:24263
    DOI: 10.22004/ag.econ.24263
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    Cited by:

    1. Micheels, Eric T., 2014. "Experience and learning in beef production: Results from a cluster analysis," International Journal of Agricultural Management, Institute of Agricultural Management, vol. 3(3), pages 1-10.
    2. Nan Chen & Xinglong Yang & Nicola Shadbolt, 2020. "The Balanced Scorecard as a Tool Evaluating the Sustainable Performance of Chinese Emerging Family Farms—Evidence from Jilin Province in China," Sustainability, MDPI, vol. 12(17), pages 1-27, August.
    3. Paustian, Margit & Schlosser, Katharina & Theuvsen, Ludwig, 2015. "Strategische Planung Und Kontrolle Von Milchviehbetrieben Mit Der Balanced Scorecard," 55th Annual Conference, Giessen, Germany, September 23-25, 2015 209194, German Association of Agricultural Economists (GEWISOLA).

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    Keywords

    Agribusiness; Farm Management;

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