International Journal of Applied Management and Technology


Balanced Scorecard is a methodology for strategic management with emphasis in strategic, tactic, and operational control. If you don’t measure something, you don’t manage it. Last statement is a way to emphasizes one of the most important assumptions of this methodology that is very well implemented by it. However, BSC can’t express strategy in actions, nor translate verbalization of strategic planning, important topics to build an effective Balance Scorecard. This paper defines priorities of topics about strategic planning considering the SWOT analysis - strengths, weaknesses, opportunities, threats – (Andrews, 1971). SWOT analysis is completed considering actions and objectives through Fuzzy Logic theory. The Fuzzy Logic based methodology is an intelligent information system expressed by Espin and Vanti (2005) and completed by Espin, Becker and Vanti (2005). The system, expressed by mathematic formulas, is based in Complexity Theory principles with emphasis in non linearity and is applied here to the tourism industry (a travel agency).