Evaluation of research on agriculture in agroindustrial cooperatives using a dynamic scorecard model

Authors

  • Roberto Max Protil Universidade Católica do Paraná; Escola de Negócios
  • Amarildo da Cruz Fernandes Universidade Federal do Rio de Janeiro; Escola de Engenharia
  • Alfredo Benedito Kugeratski Souza Pontifícia Universidade Católica do Paraná

DOI:

https://doi.org/10.11606/rco.v3i5.34732

Keywords:

agricultural cooperatives, agricultural research, balanced scorecard

Abstract

The objective of this work is to develop an investment evaluation instrument for agricultural research considering the wheat productive chain and its impact in the yield of agricultural cooperatives. A conceptual model was developed using the balanced scorecard and dynamic systems methodologies. The data and necessary information to the modelling process had been gotten through action research and case study. The modelling process was initiated by the mapping of all agricultural research processes of the wheat productive chain. Later a BSC strategic map with the objectives and indicators of the cooperative in study was developed. Finally using the dynamic system approach, a modelling aiming to improve systemic view of the problem was developed. This modelling process ended up in two diagrams: Causal Loop Diagram and Flows and Supplies Diagrams. The model developed in this work improves the comprehension of the complex relations between the research and the agricultural production. Thus, it facilitates the analysis and decision process of new research investments by the studied agro-industrial cooperative analysts and managers.

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Published

2009-04-01

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Paper

How to Cite

Protil, R. M., Fernandes, A. da C., & Souza, A. B. K. (2009). Evaluation of research on agriculture in agroindustrial cooperatives using a dynamic scorecard model . Revista De Contabilidade E Organizações, 3(5), 62-79. https://doi.org/10.11606/rco.v3i5.34732