Modelo de Remuneração Variável Atrelada ao Balanced Scorecard

Abstract

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).