A Balanced Scorecard Framework Built for Electric Utilities

摘要

In this paper we are presenting a contribution to improve the management of electric utilities. With information volume growing at an increasing rate, the need for effectiveness when selecting and synthesizing information that is useful for managerial decision-making process is critical. As strategy performance management tool, the Balanced Scorecard approach lets to clearly model the business strategy, and the future direction of the company in such a way that organization's members can have a shared vision that can be turned into action. In that context, the building of a Balanced Scorecard framework for electric utilities is an interesting but rarely-treated case, when providers are state-owned autonomous enterprises or private businesses with regulatory supervision, as these companies are engaged in the supply of public interest services.