Purpose – This study aims to propose a management model based on the application of the Balanced Scorecard (BSC) as a tool to support strategic management in a water park located in Mato Grosso do Sul.
Design/methodology/approach – Data were obtained through conversations, meetings, and interviews with managers, document analysis, and participant observation. The analysis model was structured according to the four perspectives of the BSC.
Results – The results indicate clear benefits from adopting the BSC, particularly in organizing internal processes, strengthening financial aspects, and improving decision-making. The analysis proposes initiatives to enhance the strategic alignment of the enterprise.
Practical implications – The BSC demonstrated potential to address organizational weaknesses and support the alignment of strategic guidelines, expanding the organization’s capacity for planning, control, and performance analysis. The research contributes to broadening managers' understanding and reinforcing strategic alignment.
Originality/Value – By applying the BSC to a water park in Mato Grosso do Sul, this study addresses a theoretical and practical gap, offering a management framework that can be adapted and replicated by other organizations in the entertainment and hospitality sectors.
Research Limitations – The analysis of respondents' perceptions and the development of proposals are strongly anchored in individual experiences and opinions, which may influence the results and limit their generalizability to other contexts.
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Turismo: Visão e Ação, linked to the Graduate Program in Tourism and Hospitality - Master's and Ph.D., is a scientific journal published in a continuous flow system, with an interdisciplinary and international scope. According to Qualis/CAPES criteria (2021-2024), it is classified as 'A4' in the fields of Administration, Accounting Sciences, and Tourism. Registered with ISSN number 1983-7151, Tourismo: Visão e Ação began its activities in 1998 with printed publications in English and Portuguese. In 2008, it transitioned to an online publication, expanding its reach to a broader audience. It maintains a policy of being an open-access journal without submission or access fees. The abbreviated title for the journal is Tur., Visão e Ação, commonly used in bibliographies, footnotes, references, and bibliographic captions.
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