A aplicação do Balanced Scorecard nas pequenas e médias empresas

O processo de tomada de decisão é uma das fases mais importantes da gestão, pois é através da decisão que se define o futuro de uma organização. Este processo tem de estar devidamente fundamentado antes da sua implementação, com informação precisa e oportuna. Os tradicionais sistemas de informação, por sofrerem de algumas insuficiências, não se mostraram à altura do desafio que se exige. Deste modo, o Balanced Scorecard surge como uma solução exequível, pois apresenta-se como um instrumento de controlo de gestão que serve de apoio à implementação e controlo duma estratégia previamente definida, baseada na formulação de objetivos, iniciativas, metas e indicadores, distribuídos por quatro perspetivas, a financeira, clientes, processos internos e aprendizagem e desenvolvimento, relacionadas entre si por relações de causa e efeito. Neste trabalho foi desenvolvido o Balanced Scorecard para uma pequena empresa, a Vidraria Barbosa, com base na informação disponibilizada pela mesma e a interação com os seus administradores e colaboradores. De modo a fundamentar esta aplicação, foi feito um enquadramento teórico do Balanced Scorecard, e também das Pequenas e Médias empresas sendo o objeto de estudo constituído por uma PME. O modelo desenvolvido partiu dos objetivos e indicadores, estabelecidos conjuntamente com a administração da empresa e através do auxílio dos seus relatórios de gestão anuais. Depois esses objetivos foram distribuídos pelas quatro perspetivas sugeridas por Kaplan e Norton (1992) e entre elas estabeleceram-se relações de causa e efeito. Para testar a validade do modelo do Balanced Scorecard, foi simulada a sua aplicação à empresa Vidraria Barbosa, apresentada a análise de resultados até à data e sugestão de medidas/ plano de ação para aplicação futura do BSC. Neste contexto, este estudo permitiu constatar que a estratégia da Vidraria Barbosa beneficiaria com a aplicação do BSC visto poder auxiliar na sua melhor definição, assim como as ações que poderão efetuar para a prossecução dos objetivos pretendidos. A não concretização de algumas dessas metas deveu-se a fatores alheios à empresa. Uma análise de tendência comprova uma evolução positiva na generalidade dos indicadores, com algumas exceções dependentes de fatores extrínsecos, como a atual crise económica.

Performance evaluation of wall mounted convector for pre-heating naturally ventilated spaces

This paper presents the results of performance monitoring under real winter weather conditions, controlled laboratory testing and computational fluid dynamics (CFD) analysis of a wall mounted ventilation air inlet heat convector. For real winter weather monitoring, the wall-mounted convector was installed in a laboratory room of the Engineering Building of the School of Construction Management and Engineering. Air and hot water temperatures and air speeds were measured at the entrance to the convector and in the room. The hot water temperature was controlled at 40, 60 and 80 °C. The monitoring results were later used as boundary conditions for a CFD simulation to investigate the air movement in the room. Controlled laboratory testing was conducted in laboratories at the University of Reading, UK and at Wetterstad Consultancy, Sweden. The results of the performance investigation showed that the system contributed greatly to the room heating, particularly at a water temperature of 80 °C. Also adequate fresh air was supplied to the room. Such a system is able to provide an energy efficient method of eliminating problems associated with cold winter draughts.

Optimizing the Performance Evaluation Process for Non-Academic Staff

If conducted poorly and without support from all employee levels, performance management programs at institutions may devolve into annual evaluations that represent a staff burden rather than an ongoing career development opportunity. This brief analyzes the key components of successful performance evaluation systems for non-academic staff, incorporating insights from employers outside of the higher education sector as well. It examines the importance of midyear check-in meetings; employee goal-setting; simplified rating scales on evaluation forms; and core staff competencies that reflect institutional priorities. It also describes how institutions communicate modifications to the evaluation system and offers recommendations for the implementation of process change.

Análise do processo de implantação do balanced scorecard: o caso do painel corporativo de uma empresa brasileira do setor público

Um assunto cada vez mais recorrente na literatura sobre administração é a questão dos modismos de gestão. Nos anos 90 se observou a euforia em torno da gestão pela qualidade total (TQM) e a explosão da reengenharia de processos, que veio junto com a terceirização. Em seguida emergiu o conceito de core-competencies ou competências essências que deu origem à revolução da gestão baseada em competências. Surgido nos anos 90, a partir de pesquisas acadêmicas, o Balanced Scorecard (BSC) aparece como uma nova tecnologia de gestão que rapidamente foi difundida e passou a ser utilizada por uma extensa gama de organizações. A recente utilização dessa tecnologia de gestão e o excesso de euforia sobre o tema trazem a tona o questionamento sobre a correta utilização da mesma. Sendo assim, essa pesquisa se dedica a fazer uma análise sobre a utilização do BSC em uma empresa brasileira do setor público frente à metodologia proposta pela literatura. Os resultados da pesquisa demonstraram que os motivos que levaram a empresa em questão a escolher o BSC como tecnologia de gestão e a construção do BSC foram coerentes com a metodologia proposta pela literatura. Por fim a pesquisa também revelou dois resultados inesperados: primeiro um possível fator de sucesso na utilização do BSC não encontrado na literatura; e segundo uma certa peculiaridade quanto a adoção dessa tecnologia de gestão em empresas do setor público.

Balanced Scorecard: fatores relevantes de sua implantação na diretoria de mercado de capitais do Banco do Brasil

Este trabalho objetiva determinar que características do corpo funcional da DIMEC (Diretoria de Mercado de Capitais do Banco do Brasil) estão associadas aos principais entraves considerados relevantes pelos funcionários da área durante a implementação do Balanced Scorecard (BSC). Pretende-se salientar como entraves tais como a falta de apoio de Tecnologia de Informação e a falta de hábito dos funcionários em lidar com indicadores não financeiros podem se relacionar com as características de interesse do corpo funcional, tais como nível hierárquico , formação acadêmica e nível de conhecimento da ferramenta BSC , de forma a influenciar na implementação do modelo. Para tanto foi realizada revisão de literatura e estudo de caso no qual figuraram, como instrumentos de coleta de dados, a aplicação de questionários e a entrevista não-estruturada através dos quais funcionários da DIMEC demonstraram as relações entre as variáveis descritas de forma a destacar fatores de relevância para o desenrolar do processo de implantação da ferramenta BSC na referida empresa

Avaliação de desempenho na perspectiva do balanced scorecard :um estudo da dimensão do aprendizado e crescimento nos restaurantes de Natal

This work treats of a field research in restaurants of Natal. The principal objective of the research was to verify the companies they would be using some type of acting evaluation with base in no-financial perspectives, that if they assimilated to Balanced Scorecard proposal, in the dimension of the Learning and Growth. In the statistical treatment, the descriptive analysis was accomplished with part of the Descriptive Statistics. The crossed analysis was made with Cluster Analysis employment. It was reached the conclusion that would not be careful to affirm the exact percentile of the ones that they use them referred practices, because there is not an uniform use on the part of the establishments. It is admitted that, even in an informal way, intentionally or not, partly, the companies are been worth of some investigated methods. It is also concluded that the adoption of instruments of that nature can take the companies they advance her/it in competitiveness, strengthening to your continuity possibilities and of growth. The word-key of this healthy work Balanced Scorecard, Knowledge Organizacional, Evaluation of Acting, Strategy and Competitiveness

A Proposal for System Performance Evaluation for an ERP Knowledge Extraction Model

Much has been researched and discussed in the importance played by knowledge in organizations. We are witnessing the establishment of the knowledge economy, but this "new economy" brings in itself a whole complex system of metrics and evaluations, and cannot be dissociated from it. Due to its importance, the initiatives of knowledge management must be continually assessed on their progress in order to verify whether they are moving towards achieving the goals of success. Thus, good measurement practices should include not only how the organization quantifies its knowledge capital, but also how resources are allocated to supply their growth. Thinking about the aspects listed above, this paper presents an approach to a model for Knowledge extraction using an ERP system, suggesting the establishment of a set of indicators for assessing organizational performance. The objective is to evaluate the implementation of projects of knowledge management and thus observe the general development of the organization.

PERFORMANCE EVALUATION OF RESOURCE-AWARE BUSINESS PROCESSES USING STOCHASTIC AUTOMATA NETWORKS

In this work, we study the performance evaluation of resource-aware business process models. We define a new framework that allows the generation of analytical models for performance evaluation from business process models annotated with resource management information. This framework is composed of a new notation that allows the specification of resource management constraints and a method to convert a business process specification and its resource constraints into Stochastic Automata Networks (SANs). We show that the analysis of the generated SAN model provides several performance indices, such as average throughput of the system, average waiting time, average queues size, and utilization rate of resources. Using the BP2SAN tool - our implementation of the proposed framework - and a SAN solver (such as the PEPS tool) we show through a simple use-case how a business specialist with no skills in stochastic modeling can easily obtain performance indices that, in turn, can help to identify bottlenecks on the model, to perform workload characterization, to define the provisioning of resources, and to study other performance related aspects of the business process.

Organization Performance Evaluation Using System Thinking: A Study in Brazilian Chemical Organizations Models

System thinking allows companies to use subjective constructs indicators like recursiveness, cause-effect relationships and autonomy to performance evaluation. Thus, the question that motivates this paper is: Are Brazilian companies searching new performance measurement and evaluation models based on system thinking? The study investigates models looking for system thinking roots in their framework. It was both exploratory and descriptive based on a multiple four case studies strategy in chemical sector. The findings showed organizational models have some characteristics that can be related to system thinking as system control and communication. Complexity and autonomy are deficiently formalized by the companies. All data suggest, inside its context, that system thinking seems to be adequate to organizational performance evaluation but remains distant from the management proceedings.

Using negotiated budgets for planning and performance evaluation: An experimental study : an experimental study

Budgets are often simultaneously used for the conflicting purposes of planning and performance evaluation. While economic theory suggests that firms should use separate budgets for conflicting purposes this contrasts with existing evidence that firms rarely do so. We address two open questions related to these observations in an experiment. Specifically, we investigate how a planning task that is in conflict with the performance evaluation task affects behavior in budget negotiations and their outcomes. Additionally, we analyze whether a single budget can be effectively used for both purposes compared to two separate budgets. We develop theory to predict that adding a planning task that is in conflict with the superior’s performance evaluation task increases the subordinate’s cooperation in and after the negotiation of a performance evaluation budget. Moreover, we predict that subordinate cooperation increases even more when the superior is restricted to use a single budget for both purposes. Our results broadly support our hypotheses. Specifically, we find that when budgets are used for both planning and performance evaluation, this increases the subordinate’s budget proposals during the negotiation and his performance after the negotiation. These effects tend to be even larger when the superior is restricted to a single budget rather than separate budgets for planning and performance evaluation, particularly with respect to subordinate performance. In our experimental setting, the benefits of increased subordinate cooperation even more than offset the loss in flexibility from the superior’s restriction to a single budget. The results of this study add to the understanding of the interdependencies of conflicting budgeting purposes and contribute to explain why firms often use a single budget for multiple purposes.

Accounting for Athletics: A Balanced Scorecard Approach

The Balanced Scorecard is a managerial accounting system designed for internal use in order to align four different facets of a business with its overall vision and strategy. It emphasizes that an organization should not be judged on financial performance alone, but also on a variety of non-financial metrics. Using the Balanced Scorecard, the Athletic Department at the University of Connecticut has been analyzed as to which metrics are the most important in terms of fulfilling their mission statement.

Organizational perspectives on the management and evaluation of large -scale multicenter controlled clinical trials: An exploratory study of participation in the beta -blocker heart attack trial

A review of literature related to appointment-keeping served as the basis for the development of an organizational paradigm for the study of appointment-keeping in the Beta-blocker Heart Attack Trial (BHAT). Features of the organizational environment, demographic characteristics of BHAT enrollees, organizational structure and processes and previous organizational performance variables were measured so as to provide exploratory information relating to the appointment-keeping behavior of 3,837 participants enrolled at thirty-two Clinical Centers. Results suggest that the social context of individual behavior is an important consideration for the understanding of patient compliance. In particular, the degree to which previous organizational performance--as measured by obtaining recruitment goals--and the ability to utilize resources had particularly strong bivariate associations with appointment-keeping. Implications for future theory development, research and practical implications were provided as was a suggestion for the development of multidisciplinary research efforts conducted within the context of Centers for the study and application of adherence behaviors. ^

A web-based application for the management and evaluation of tutoring requests in PBL-based massive laboratories

One important steps in a successful project-based-learning methodology (PBL) is the process of providing the students with a convenient feedback that allows them to keep on developing their projects or to improve them. However, this task is more difficult in massive courses, especially when the project deadline is close. Besides, the continuous evaluation methodology makes necessary to find ways to objectively and continuously measure students' performance without increasing excessively instructors' work load. In order to alleviate these problems, we have developed a web service that allows students to request personal tutoring assistance during the laboratory sessions by specifying the kind of problem they have and the person who could help them to solve it. This service provides tools for the staff to manage the laboratory, for performing continuous evaluation for all students and for the student collaborators, and to prioritize tutoring according to the progress of the student's project. Additionally, the application provides objective metrics which can be used at the end of the subject during the evaluation process in order to support some students' final scores. Different usability statistics and the results of a subjective evaluation with more than 330 students confirm the success of the proposed application.

Field and laboratory performance evaluation of a field-blended rubber asphalt.

ALICE is one of four major experiments of particle accelerator LHC installed in the European laboratory CERN. The management committee of the LHC accelerator has just approved a program update for this experiment. Among the upgrades planned for the coming years of the ALICE experiment is to improve the resolution and tracking efficiency maintaining the excellent particles identification ability, and to increase the read-out event rate to 100 KHz. In order to achieve this, it is necessary to update the Time Projection Chamber detector (TPC) and Muon tracking (MCH) detector modifying the read-out electronics, which is not suitable for this migration. To overcome this limitation the design, fabrication and experimental test of new ASIC named SAMPA has been proposed . This ASIC will support both positive and negative polarities, with 32 channels per chip and continuous data readout with smaller power consumption than the previous versions. This work aims to design, fabrication and experimental test of a readout front-end in 130nm CMOS technology with configurable polarity (positive/negative), peaking time and sensitivity. The new SAMPA ASIC can be used in both chambers (TPC and MCH). The proposed front-end is composed of a Charge Sensitive Amplifier (CSA) and a Semi-Gaussian shaper. In order to obtain an ASIC integrating 32 channels per chip, the design of the proposed front-end requires small area and low power consumption, but at the same time requires low noise. In this sense, a new Noise and PSRR (Power Supply Rejection Ratio) improvement technique for the CSA design without power and area impact is proposed in this work. The analysis and equations of the proposed circuit are presented which were verified by electrical simulations and experimental test of a produced chip with 5 channels of the designed front-end. The measured equivalent noise charge was <550e for 30mV/fC of sensitivity at a input capacitance of 18.5pF. The total core area of the front-end was 2300?m × 150?m, and the measured total power consumption was 9.1mW per channel.

Detectable warnings: testing and performance evaluation at transit stations. Final report.

Federal Transit Administration, Washington, D.C.