Uma contribuição à definição de indicadores de desempenho de instituições federais de educação tecnológica do Brasil na abordagem do balanced scorecard

This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Centers for Technological Education Institution in Brazil, the CEFET s (Centro Federal de Educação Tecnológica), government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. Taking the FORPLAN/CONCEFET performance indicators matrix it is developed a set of performance indicators for the two tops perspective in the conceptual model proposed five for customer/society perspective and three for financial/budget perspective. A field survey with ten CEFET s General Directors is conducted to validate the indicators and assess the perception of the Directors on the hierarchy of the conceptual model, and a hierarchy among the indicators as well. The main results suggests that the indicators are validated, that most of the Directors support the hierarchy presented in the conceptual model but 30% of them have a traditional model with financials coming first. In terms of indicator hierarchy, there s a slight priority for the student unitary cost among the financial perspective indicators, and a relative balance among the customer/society perspective indicators

Avaliação dos indicadores de desempenho de instituições federais de educação tecnológica doBrasil na abordagem do balanced scorecard

This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Institution for Technological Education Institution in Brazil, a government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. It is used the annual management report of thirteen Institutions and applied a Pearson correlation analysis in order to verify a cause-effect situation between indicators. The main findings suggest that the model teachers qualification in terms of degree earned, quantity of teachers in full time job, and rate of students by teacher in full time job having good pearson correlation with the results expected of quality, throughput, social and demand response. However, the student unit cost use as the sole financial indicator did not get any reasonable correlation with the results, as so the quality and quantity of books in the libraries. Although it suggests a need for improvement in the model, the general model adopted appears to be satisfactory as a starting point to a BSC-like performance measuring system to this kind of Institutions

Balanced Scorecard como ferramenta de avaliação da consistência estratégica: um estudo em instituição de ensino superior privada

This Master of Science Thesis investigates in an exploratory modeling the idea of strategy consistency applying as an assessment tool a model of performance indicators of a higher education institution based on the balanced scorecard (BSC). It is carried on a review of conceptual BSC perspective hierarchy models and of studies on higher education institution in Brazil and worldwide. From a BSC model with three indicators at each perspective is carried on a case study with directors and coordinators of a private higher education institution with a descriptive and multivariate analysis using cluster analysis. The main findings point to a different perception of respondents on the importance level of the perspectives with a higher importance level given to Learning and Growth and Process that to Customer and Financial. Particularly, the financial perspective got a importance level significantly lower that the others, what suggests an inconsistency on the strategy deployment on the institution considered in terms of the perception of the managerial levels of the importance level of the perspectives

Construção e implementação do Balanced Scorecard em uma organização educacional: o caso do Serviço Nacional de Aprendizagem Comercial do Rio Grande do Norte SENAC RN

The changes that have taken place in the organizational environment in recent decades have led to new performance measurement systems being proposed, given the inadequacy of traditional models. The Balanced Scorecard (BSC) emerged as an instrument to translate financial and non-financial assets into real values for all interested parties in the organization, allowing the introduction of strategies to achieve the desired goals. Research shows that most errors committed with the use of this method are related to the implementation process. Thus, the aim of this dissertation is to analyze the process of building and implementing the BSC in an organization. This empirical exploratory study is based on the classic case study method, which enables the researcher to work with a set of evidence, including direct observation, interviews and document analysis. The results show that the use of BSC in the company investigated posed problems during the process of building and implementing the method. These problems were caused mainly by the lack of involvement on the part of upper management and the team s scant knowledge of Balanced Scorecard. One of the gains obtained from adopting the system was the introduction and/or consolidation of a culture of strategic planning and participative management. The continuous implementation phase was highlighted in the monitoring program, created by the organization in an attempt to reverse existing problems, using the BSC as a third generation strategic management system, which led to significant gains, better use of the system and stronger management practices

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

Melhoria de desempenho e ISO 9000: um estudo em empresas brasileiras do setor hoteleiro na perspectiva do Balanced Scorecard

This Thesis deals with the performance improvement on hotels that have adopted the ISO 9000 Quality Management Systems. It is researched the Brazilian hotels that have an ISO 9001 registration with an assessment form based on the Balanced Scorecard approach. The main findings are that ISO 9000 provided improvement on the performance of the hotels in general and also in all the BSC perspectives, and that are different perception on managers and directors, what suggests a need for a tool like BSC to register the performance improvements on the same basis. The Thesis contributes to provide information on the performance improvement in hotels, one of the claimed regarding the low ISO 9000 adoption rate in Brazilian hotels

Gestão pública em saúde mental: um estudo em CAPS com gerência pública e privada do Rio Grande Do Norte

Currently, several models of management services from the public administration are in operation in Brazil following a global trend. Besides the traditional public management operated in SUS, there are ongoing experiments of privately management in the public health services. Accordingly, we have developed an investigation into two Psychosocial Care Centers operating between these two forms of financial resources management: the first is the CAPS II - PAR situated in the municipality of Parnamirim whose form is private and the second is the CAPS II West Christmas is that the municipal government. We seek to know the workings of services, planning forms and criteria for use of financial resources, identify differences between departments on ways to run and see how technicians and users participate in the planning and management of these resources. Documentary Research was conducted by the municipal Christmas and the financial administration of the CAPS service in Parnamirim. Were conducted an interview with manager (mental health coordinator of Natal) and another interview with an employee of planning department in the Health Department of Natal, an interview with the coordinator and financial administrator of CAPS - PAR and two groups of discussion taped conversation with semi structured script interviews with six technicians in CAPS PAR and six professionals crowded in CAPS - West.Differences were observed in the management of resources funded from four blocks of discussion and analysis of results, where the privately-run service for the direct management and bureaucracy without being discussed and planned spending on staff, as well as through meetings with users, the use of the financial resources available in box; already in service with municipal public administration there is a hierarchy, this answering the coordination of mental health and the local health department that centralizes resources and defines their spending. There are meetings with patients and families, but the demands are limited as to what can be sued because of the manager s authorization. Such differentiation would be related to differences in the articulation of public management with the different types of possible management in public services, where from the implementation of new public administration in the Brazilian s State Management Reform initiated in the second half of the 1990s, benefit management services with private regime, with autonomy and direct transfer of resources

Ministério Público: instrumentos extrajudiciais e a implementação de políticas públicas

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Garantia do direito social à saúde no município de Ananindeua: o atendimento ao público na Promotoria de Direitos Constitucionais do Ministério Público da Comarca de Ananindeua

Esta pesquisa tem como objeto de estudo a demanda individual e coletiva da população de Ananindeua que procurou o atendimento do Ministério Público da Comarca, especificamente da Promotoria de Justiça de Direitos Constitucionais, expondo suas reclamações quanto ao atendimento prestado pela política pública de saúde local. O texto procurou focar o atendimento à saúde enquanto direito social constitucionalizado pela Carta Constitucional Brasileira de 1988. Optou-se por um estudo de natureza quantitativa e qualitativa. Para efeito da pesquisa, foram utilizados os dados de todas as fichas de atendimento ao público da Promotoria de Direitos Constitucionais relativas aos anos de 2007 a 2009. De acordo com os resultados obtidos, é possível verificar que a efetivação do direito social à saúde no Brasil, constitucionalizado como direito de obrigação prestacional pelo Estado pela Carta de 1988, em todos os níveis federativos tem encontrado entraves de diversas naturezas, seja no âmbito político, relativo à priorização na agenda das políticas públicas,assim como, pelas dificuldades de ordem orçamentário-financeira, operacional e administrativa.O Sistema Único de Saúde no Município padece de comprometimentos em seu nível de resolubilidade, o que agrava o acesso e usufruto da população ao atendimento à saúde.

Mecanismos de quase-mercado na educação escolar pública brasileira

Pós-graduação em Educação - FFC

Análise da implementação do balanced scorecard em uma fornecedora de tecnologia da informação

Many companies have invested substantial resources in recent years in implementing the Balanced Scorecard, a strategic management tool that embraces not only financial perspectives, but also three other perspectives that create an overall and long-term vision of the company. The purpose of this article is to analyze, through interviews and action research, the implementation of the Balanced Scorecard in a provider of information technology and suitability for the company area Alliances and Channels, identifying determinants factors that exist in the literature and contributing to a greater understanding around this strategic management tool. The study shows that the implementation of the company was not successful, but the area of Alliances and Channels suit tool in order to find good results and two new determinants, other than those existing in the literature, were found

O Ministério Público estadual e a justiciabilidade do direito à qualidade do ensino fundamental público no Brasil: funções e interpretações

Pós-graduação em Educação - FCT

Transparência e Controle Social:A experiência do Observatório da Gestão Pública no combate à corrupção

Pós-graduação em Relações Internacionais (UNESP - UNICAMP - PUC-SP) - FFC

“#VemPraRua”: as manifestações de junho de 2013 em São Paulo e a nova esfera pública

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Gestão pública de resíduos sólidos urbanos na região do grande ABC

Este artigo traz os resultados de uma pesquisa descritiva realizada na Região do Grande ABC, e ele se justifica em virtude da responsabilidade do poder público no tocante à gestão dos Resíduos Sólidos Urbanos (RSU), especialmente a partir da Lei nº 12.305/2010, a Política Nacional de Resíduos Sólidos. Objetivou-se descrever e comparar as práticas de gestão dos RSU adotadas pelas sete prefeituras dos municípios que integram a região. Foram realizadas 17 entrevistas com pessoas do poder público e cooperativas envolvidas com a gestão dos resíduos. Os dados foram analisados por análise de conteúdo. Concluímos que a coleta seletiva caminha a passos lentos na maioria dos municípios, no tocante à implementação e institucionalização. Os representantes das cooperativas manifestaram que a dependência do poder público e a mudança de governos interferem diretamente no desempenho da coleta seletiva, pois precisam se adequar a cada troca de governo, podendo provocar descontinuidades ou paralisações.