Introduction: The Balanced Scorecard (BSC) is a tool that helps in strategic management under the four following perspectives: the financial one, the client s, the internal processes of the company's, the growth and learning processes. In order to measure the performance of the entities, the BSC uses as a basis financial and non-financial indicators. Objectives: To implement the BSC in a nutrional therapy company. Methods and materials: This research deals with a case study that took place in a nutrional therapy company from January to November 2010. For analysis of the learning and growth perspective all 45 of the company's collaborators were considered and for client analysis 124 home-care clients were considered. The study sample consisted of 39 collaborators and 44 clients participating in the research. Material was elaborated for collection of data and verification of perspective tendencies through analysis of the main processes of the company, questionnaires of client's satisfaction, questionnaires of collaborator s satisfaction and spread sheets for the verification of net renvenue and percentage of disallowances. The data was launched in the spread sheet of the Excel Application Program. Results and discussions: The indicators were chosen conforming to the strategic objectives and organizational profiles. Learning perspectives and personal growth: efficacy in capacitaion 94%, participation 77%, fidelity/retention 93%, satisfaction 75%, organizational environment 88%, well being 100%, process perspective: microbiological analysis 100%, internal auditing 100%, productivity 100%, nutritional evaluation 81%, nutritional support 100%, indication for domicile hospital care 94%, home-care visits 98%, client perspective: company perception 97%, prioritizating 94%, retention 59%, insatisfaction 24%, logistics 94%, customers ervice (SAC) 88%, motivation: trust, financial perspectives, disallowances 5% and positive company net revenue. Conclusion: The implementation of indicators under the four perspectives of the Balanced Scorecard were favorable in the organizational performance, in helping the decision making process.

Introducción: La Balanced Scorecard (BSC) es una herramienta que ayuda en la gestión estratégica, bajo las siguientes cuatro perspectivas: la financiera, la del cliente, los procesos internos de la empresa, y los procesos de crecimiento y aprendizaje. Con el fin de medir el rendimiento de las entidades, la BSC emplea como plataforma indicadores financieros y no financieros. Objetivos: Implantar la BSC en una empresa de terapias nutricionales. Material y métodos: Esta investigación comprende el estudio de un caso que tuvo lugar en una empresa de terapia nutricional, entre enero y noviembre de 2010. Para el análisis de la perspectiva de aprendizaje y crecimiento, se consideraron los 45 colaboradores de la compañía y para el análisis de los clientes, 124 clientes de atención domiciliaria. La muestra del estudio consistió de 39 colaboradores y 44 clientes que participaron en la investigación. Se elaboró material para la recogida de los datos y verificación de las tendencias de las perspectivas mediante el análisis de los principales procesos de la compañía, encuestas de satisfacción del colaborador y hojas de cálculo para la verificación del beneficio neto y el porcentaje de anulaciones. Los datos se introdujeron en una hoja de cálculo de la aplicación informática Excel. Resultados y discusión: Se escogieron los indicadores en función de los objetivos estratégicos y los perfiles organizativos. Perspectivas de aprendizaje y crecimiento personal: eficacia en la capacitación 94%, participación 77%, fidelidad/ retención 93%, satisfacción 75%, ambiente organizativo 88%, bienestar 100%, perspectiva del proceso: análisis microbiológico 100%, auditoría interna 100%, productividad 100%, evaluación nutricional 81%, soporte nutricional 100%, indicación de atención domiciliaria 94%, visitas s domicilio 98%, perspectiva del cliente: percepción de la compañía 97%, priorización 94%, retención 59%, insatisfacción 24%, logística 94%, servicio al cliente (SAC) 88%, motivación: confianza, perspectivas financieras, anulaciones 5% y beneficio neto para la compañía. Conclusión: La implantación de indicadores incluidos en las cuatro perspectivas del Balanced Scorecard fue favorable para el rendimiento organizativo y en ayudar en el proceso de toma de decisiones.

O presente estudo propõe-se discutir o uso de materiais de referência (MR) pelos laboratórios de ensaios de águas, sob o ponto de vista da aquisição dos materiais conforme o item "Aquisição de serviços e suprimentos" (4.6) da norma ABNT NBR ISO/IEC 17025. O papel dos MR nas análises químicas é fornecer referências metrológicas visando assegurar a rastreabilidade das medições. A rastreabilidade é um aspecto essencial da garantia da qualidade para se obter aceitação de dados analíticos nos mercados nacional e internacional. Neste estudo de caso, de caráter exploratório e qualitativo, uma pesquisa foi realizada junto a todos os laboratórios de ensaios prestadores de serviços analíticos para a Agência Nacional de Águas (ANA) e envolvidos no sistema de acreditação pela Coordenação Geral de Acreditação do Inmetro (Cgcre/Inmetro), utilizando-se questionário estruturado e com 50% de retorno. Os resultados mostraram que são muito poucos os certificados de MR com reconhecimento de terceira parte, ou seja, por organismos de acreditação, segundo normas consagradas que tratam efetivamente da rastreabilidade metrológica. Propõe-se, finalmente, uma política para garantir, sempre que possível, a rastreabilidade dos resultados de ensaios dos laboratórios, na ausência de MR certificados.

This paper aims at discussing the use of reference materials (RM) by water testing laboratories, on the context of RM purchase, based on the requirements of the standard ABNT NBR ISO/IEC 17025, section "Purchasing services and supplies" (4.6). The role of RM in chemical analysis is to provide metrological reference to assure measurement traceability. This is an essential aspect of quality assurance in order to have analytical results accepted in the international market. In this case study, based on the methodological exploratory and qualitative approach, a questionnaire was sent to testing laboratories which provide analytical services to the National Agency for Waters involved in the accreditation system performed by the General Coordination for Accreditation of Inmetro (Cgcre/Inmetro) by using structured questionnaire and with 50% of return. The results showed that there are few RM certificates with indication of third party recognition, i.e., accreditation bodies, based on standards dealing with metrological traceability. Finally, a policy is proposed to assure the traceability of laboratories measurement results, when certified RMs are unavailable.

During the assessments carried out by the authors at the diverse laboratories pertaining to the network of accredited laboratories - known as the Brazilian Calibration Network (RBC) - the authors verified the difficulties that these laboratories had in meeting the requirements of NBR ISO/IEC 17025:2001 (Standard), related to the maintenance of documents in the electronic media. More and more laboratories are substituting traditional control with electronic document control, which allows for more agility in the recovery of information. These laboratories implement policies and procedures; however, they still feel insecure, in some way, as to how to meet all of these requirements, thereby giving rise to difficulties in the implementation of such. The aim of this paper is to discuss the control of documents stored in the electronic media, adopting requirement 4.3 of the Standard as the reference, and aiming, in this manner, to harmonize the assessment process of the procedures of document management in the electronic media, and to assist the laboratories in the interpretation of the Standard, so that they may implement systems that are adequate to their actual necessities and to their structural size, while at the same time complying with the referred to requirement. This work will not broach the treatment given to the records (requirement 4.12 of the Standard), facts (requirement 5.4.7) nor to the electronic transmission of results (requirement 5.10.7), leaving these subjects for posterior discussions.