SCORECARD SISTÊMICO: MODELO DE GESTÃO PARA EMPREENDIMENTOS RURAIS FAMILIARES
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The evaluation of the performance of rural enterprises is usually based on financial and productive factors. Indicators related to
personal and family aims are rarely considered under such perspectives. In this context, this research proposes a systemic model for
managing family farming. The conceptual model reveals, by using financial and non-financial performance indicators, the interaction
of family needs and the production and financial oriented approaches that occur in this type of business. Farm Management, System
Thinking and Balanced Scorecard were the theoretical guidelines of this work. Based on the theory and on the empirical study carried
out, it was possible to identify the key variables, and their inter-relations, that affect rural enterprise management.