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首页> 外文期刊>Revista Ibero-Americana de Estratégia >The Alignment of Pay-For-Performance with the Strategy in Environment of Balanced Scorecard
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The Alignment of Pay-For-Performance with the Strategy in Environment of Balanced Scorecard

机译：平衡计分卡环境下绩效薪酬与战略的契合

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According to Kaplan and Norton (1997) a fixed compensation no longer meets the diverse expectations of reward and remuneration of staff. In this scenario, the economic agents seek business management tools that allow connecting individual performance to organizational performance. Taking these in considerations, this study aims to analyze if the criteria for the use of pay-for-performance is in accordance with the organization's strategy expressed by the indicators and goals used in the Balanced Scorecard (BSC). A qualitative approach was through a field survey of descriptive character, using, for data collection, a structured questionnaire with open and closed questions. The sample consists of 17 Brazilian companies in three business segments (heavy construction, industry and technology / services) and leaders in the market in which they operate. The results showed that, although it was clear the use of indicators associated with the use of BSC, the pay-for-performance models studied did not included in a balanced way, the indicators associated with BSC. There is a dissonance between corporate rhetoric and practice and mainly, the non-recognition of compensation management as a tool for alignment and support business strategies
机译：根据卡普兰和诺顿（Kaplan and Norton，1997）的说法，固定薪酬已不能满足员工报酬和薪酬的各种期望。在这种情况下，经济主体寻求允许将个人绩效与组织绩效联系起来的业务管理工具。考虑到这些因素，本研究旨在分析绩效薪酬的使用标准是否符合平衡计分卡（BSC）中使用的指标和目标所表示的组织战略。定性方法是通过对描述性的实地调查，使用具有开放式和封闭式问题的结构化问卷进行数据收集。该样本包括三个业务领域（重型建筑，工业和技术/服务）中的17家巴西公司以及它们所运营的市场中的领导者。结果表明，尽管很明显使用了与BSC相关的指标，但研究的绩效绩效模型并未以平衡的方式包括与BSC相关的指标。公司的言辞与实践之间存在分歧，主要是，不承认薪酬管理是调整和支持业务战略的工具

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