Gestão de organizações sem fins lucrativos: uma avaliação de desempenho através do balanced scorecard

The methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful implementation of organizational strategy. The aim of this paper is to present the development of a system of performance measurement strategy for a nonprofit organization, whose object of study is the Associação de Apoio as Comunidades do Campo - AACC, in the context of the BSC methodology of Kaplan and Norton. The methodology of this case study is an exploratory, descriptive and qualitative, and diagnose the coherence of the Strategy Map in an organization, based strategic planning from 2010 to 2012. Initially conducted a literature review covering the main aspects of strategy maps and performance evaluation involving the translation of the BSC and strategy evaluation. The main results of the proposed approach refers to evaluation of overall scores for each dimension of the BSC methodology, financial, customer, internal processes, learning and growth. These results are able to help the organization evaluate and revise their strategy and, in general, to adopt management methods more accurately. Data collection is centered on interviews with semi-structured questionnaire. The findings highlight on balancing and alignment of strategic objectives, low causality map, strategic communication insufficient and fragmented. For interviewees organizational culture is the biggest impediment to structuring a management model based on indicators and strategic process should be initiated by non-financial indicators gradually. The performance indicators of the AACC/RN portray more meritocracy operational procedures of social projects in the context of the Strategic Map determined in a shortterm over the long term. However, there is evidence of improved performance management and strategic taken as a basis of planning as both the strategic map structured. Therefore, the nonprofits need to adopt a form of management that enables planning, setting objectives and targets that provide the continuity of its activities, and generating instruments that can measure the financial performance and non-financial, in order to develop strategic actions for growth and sustainability

Mudanças demográficas e homicídios. Que relação é essa? Um estudo nas Regiões Metropolitanas de Maceió, Natal, Recife e São Paulo

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Gestão estratégica no terceiro setor: uma análise comparativa da construção de mapas estratégicos de organizações sem fins lucrativos

The strategy has an important role in organizations by identifying factors that need to be emphasized to organizational success and strategic map currently contemplates as a preview of organizational strategy, prepared from your planning. Third sector organizations need to take a competitive posture, establishing a sustainable position and maximizing the use of resources towards their social or humanitarian goals. This research aims to investigate the process of building strategic maps of two non-profit organizations by identifying and characterizing the steps common to these organizations. The research is characterized as qualitative descriptive and applied knowledge. Developed from bibliographical reviews and participant observation gathered in a case study, the data was collected in two third sector organizations and the results show that how to conduct the process may influence directly on your result lists. Among the steps identified, emphasis can be given to the formation of a team, the definition of strategy, the definition of strategic objectives, the gathering of those goals into perspective and the identification of the cause-effect relationship that relate. Marked as optional, but effective, conducting an event outside the premises of the company to complete the process, or any portion thereof. However, stands out as essential the active participation of senior management in the process, as a way to give credit to the initiative. These steps, its characteristics and its factors are described from comparisons between the processes adopted by the organizations surveyed

Desafios e limites da prática política do sindicalismo rural: um estudo de caso em São Paulo do Potengi/RN

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Desafios e limites da prática do sindicalismo rural :um estudo de caso em São Paulo do Potengi/RN

The dissertation analyzes how the syndical practice of the workers rural Brazilians works your aspects of mobilization and claim in front of the execution of attendance services and providences, instituted in the marks of the military dictatorship, in the decade of 1970. We try to apprehend how these services have been interfering in the development of base works. Considering base works, as an enduring political formation of the rural workers, formation of new syndical leaderships and an effect participation of the workers in the political spaces. We trace the path of the rural workers' organization, starting from the previous period to the military stroke of 1964, while protagonists inserted in the national political conjuncture, organizing fight fronts and conquering rights. The research reveals that the rural workers' syndical movement, when it develops the activities coming from Funrural, established in 1971, they confront a dilemma that go through the political nature of your practice, which such activities can reduce the syndical rural workers, to a antity of assistance, and so interfere in the accomplishment of base works with the rural working class. The rural workers' syndical movement, inserted in the several conjunctures, since of your emersion in ante-64, when they have passed by growth and retrocession, they built along this period a structure to the national level, which makes possible the recognition of the rural workers' organization, as a class, and human being politicians of your own structure. It is in this context that the syndical practice is analyzed, emphasizing your limits and your possibilities while policy strenght nationally constituted