A tradução do planejamento em resultados: uma proposta de um artefato operacional de execução da estratégia para uma cooperativa agrícola

Abstract

The execution of the strategy becomes a challenging factor and it is configured as a fundamental element for the sustainability and growth of organizations. In this sense, the present study had the objective of elaborating and proposing an operational artifact of execution of the strategy for an agricultural cooperative of Rio Grande do Sul (RS). For this, the following question arises: What are the practices necessary fot the translation of the strategy into actions and results in an agricultural cooperative? In order to achieve the proposed objective, the study is anchored in the theoretical foundations of DeLisi (2000), Neilson; Martin and Powers (2008), Spence (2009), Kaplan; Norton (2008), Higgins (2005), Zagotta and Robinson (2002), Bialoskorski Neto (1997), Oliveira (2015), among others. The agricultural cooperative units were part of the study through an interview with managers and employees from different sectoral levels. As a result of the analysis, it was possible to identify barriers to the execution of the strategy, as well as to consolidate the aspects considered essential to execution. And from that, an operational artifact was developed and proposed to execute the strategic plan, with all the key steps for the best execution performance. Based on Oliveira's (2015) observation, that the main difficulties of cooperatives are not physical and environmental, but rather managerial.