International Journal of Advancements in Research & Technology, Volume 1, Issue2, July-2012 ISSN 2278-7763 Copyright © 2012 SciResPub. Use of Balanced Scorecard in a Senitation Company in Southern Brazil: Analysis of User’s Perception Mônica Maier Giacomini; Anderson Catapan; Renato da Costa dos Santos; Daniel Ferreira dos Santos and Edilson Antonio Catapan 1 Departament of Business School, Pontifícia Universidade Católica do Paraná (PUCPR), Curitiba, Brazil. Emails: Mônica Maier Giacomini: moni_maier@yahoo.com.br; Anderson Catapan: anderson@catapancontadores.com.br; Renato da Costa dos Santos: rrenatinho@yahoo.com.br; Daniel Ferreira dos Santos: danielsantos927@hotmail.com and Edilson Antonio Catapan: edilson.catapan@yahoo.com.br ABSTRACT The objective of this article is to analyze the users’ perception of the Balanced Scorecard (BSC) tool in a sanitation company in Southern Brazil, in the development of its activities and in the use of its tools. In the first moment was developed a bibliographic survey, identifying the perspectives of the BSC joined the organizational strategy. Subsequently it was held a field research in September of 2012 with ten employers in the Guarapuava unity, where it was seek to evaluate the level of knowledge of those in the use of this management resource. The company must worry about the employers, in a way that these can be tuned for the company’s growth. For this the organization needs a management that exceed the expectations of its contributors, aggregating motivation in the search of knowledge and commitment in projects that help them professionally and benefit the society in the search of learning and growth results. The organization uses a management that serves desires of its team and the reasons in the strategies formulations and on the plan to achieve the goals. It is indispensable the disclosure of the information for all the or- ganization sectors so it brings the develop of ideas, structure innovations and a management that cultivates the participation of organizational activities. Keywords : Learning and Knowledge; Balanced Scorecard; Organizational Strategies. 1 INTRODUCTION OR the companies that achieve a full recognition in front of their clients nowadays it is extremely important to ben in the quality of services parameter, social and environmental responsibility, to achieve the recognition of those demands, the organizations need to develop strategies to reach those objectives. This way, the environmentally correct in a general way in order to stand out in front of their competitors they need to assume a more significant social commitment, not on- ly considering the skill needs of the market. The organizations that develop environmental respon- sibility actions need to prove the results to the society, in addi- tion to implant projects of improvement helping the popula- tion in general. This way, the strategy is extremely important to the company, and the managers must know the best mo- ment to apply it and how to position themselves in front of challenges. According to Oliveira (2005), the strategy is defined as a way, a manner, or a formulated and appropriate manner to achieve in a different way the established challenges and ob- jectives, in the best positioning of the company in front of its environment. This way, in order for the organizations to be in conso- nance with its environment, it is necessary the development of competence in the people of the company, that will imply in the increase of the level of organizational competence and, this way, in a better capacity to execute the entrepreneurial strategies. According to a strategy scholars current, that is based mainly in the organizational competences (and dynamic ca- pacity), to study this relation it’s necessary select a model that clarify the understanding of the performance and offer tools to measure the reaching level of the strategy results, in a model that properly characterize the concept of competence and, at the same way, provide tools that allow the evaluation of the management of the organization and, to the expected devel- opment standard. The expectation is that the level of the or- ganization competence is positively correlated in the achieve- ment of the strategy results. The company derived from the study received in 1999 the certification of ISO 14001 standards as the first company of sanitation of the Americas, for having a complete water and sewage system. The certificate is considered one of the most important and with the biggest recognition all over the world in the environment area and attests that the Foz do Iguaçu system is operated in a responsible environmental way, since the caption of the water to the treatment until the destination in the end of the sewage. The company tries to Always be in compliance with the market, this way, sought through the administration join the theory with the practice. This way, from 2008 the company F