Systemic scorecard: a management model for family farming

Abstract

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.