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

Os princípios da organização focada na estratégia: um estudo em empresas vencedoras do prêmio nacional de qualidade

The Balanced Scorecard (BSC) has been used as a communication tool and strategy monitoring, helping organizations alignment, inserting a new vision with integrated use of performance indicators nonfinancial together with some financial measures. Their proper use leads to a new management style, focused on management strategies, using for this, basically three dimensions: strategy, which should be translated as the primary responsibility for the organizational agenda, the focus that should be concentrated, and the organization with the mobilization of employees. This paper deals with theoretical considerations about strategies, strategic planning, BSC and principles of the organization focused on strategy (OFE). Describes a study of four companies that won the National Quality Award - PNQ, among which, three have adopted the BSC and adopts a particular model of strategic management. The research aimed to make an analysis of the companies regarding adherence to the five principles of OFE, proposed by the BSC, seeking to answer whether the use of BSC is a prerequisite for accession to the Principles of OFE. The results showed that the BSC is a strategic management model that promotes focus and organizational alignment and is a major facilitator in the process, however, cannot be considered a prerequisite for accession to the principles of the OFE, because the four companies studied, including the one that adopt its own model of strategic management, have great levels of adherence to such principles. Making the organization focused on strategy can be considered a natural movement essential for the strategic management, which is not necessarily conditioned by the use of BSC

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

Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal

Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC

Maturidade em gerenciamento de projetos no contexto da gestão estratégica no setor público: análise na Secretaria de Estado da Tributação do Rio Grande do Norte

This paperwork attempts to measure the project management maturity in the State Department of Taxation in Rio Grande do Norte. Project management has shown to be a critical component to any organization success, as the projects are directly related to a set of activities resulting into organizational innovations such as products, services and processes; and its improvement is directly aligned with the strategic management. Methodologically, this paperwork uses both a quantitative and qualitative approach that will be applied to the coordinators, sub-coordinators, and directors of the Regional Offices of the State Department of Taxation. In the theoretical reference it is about the public management and analyzes the strategic management in contemporary public administration. Presents the maturity in project management is by discussing the main models: CMM, Capability Maturity Model; PMMM, Project Management Maturity Model; OPM3, Organization Project Maturity Model and the Prado-MMGP, Modelo de Maturidade em Gerenciamento de Projetos. From this analysis, considering attributes as an aid in taking strategic positioning, access to the model, possibility of benchmarking and continuous improvement, the Prado-MMGP model was the most appropriate for this research process. It has been proved that the State Department of Taxation shows a very low project management maturity level. Regarding the acceptance of the maturity dimensions by the State Department, it is still in an early developmental stage, as one of the dimensions showed a poor performance while the rest showed a regular one. In contrast with similar organizations, the maturity results have shown to be below the national average. The maturity assessment enables in the institution the implementation of a plan for institutional growth with the creation of sector strategic and project management

Uma abordagem para promover o alinhamento entre a estratégia de negócio e a tecnologia de informação

Currently with the increase in complexity in doing business, organizations are seeking information systems that help to quickly respond to new demands in the processes of production of products and services. An information system is no longer just a support tool and has become an integral part of doing business. However, in spite of significant technological evolution in recent years, information systems that support business do not respond efficiently to the constant alterations that occur in many organizations. One of the main problems faced by information systems currently is the lack of strategic alignment between business strategy and information technology. The concept of strategic alignment can be defined as a way between business strategies and objectives and the strategies, objectives and functions of information technology in such as way as to contribute to the increase in competitivity of the organization over time. Strategic alignment together with strategic planning are important management instruments. Approaches for operationalizing this alignment are being developed currently but are still in their initial stages due to the fact that it is a relatively new concept in the literature. Another point that needs to be taken into consideration during the strategic alignment is the question of trackability between the business elements and IT. Trackability (Tracking) is necessary for example when one wishes to know exactly which goal defined in the business strategy was left out or not accepted due to a modification made in the IT strategy. Very few proposals present concrete ways supported by software systems in order to obtain strategic alignement while taking into consideration this trackability. Therefore the objective of this work is to propose the creation of a strategic alignment process supported by a software system which is capable of permitting trackability between the organizational objectives and the business processes based on formalization standards defined through a model oriented approach

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

Analysis of inventory management in small business auto parts

The objective of this study was to analyze the production process and supply control in order to identify possible gaps and develop a method for managing supplies. The relevance of this research is on the benefits that can obtain by identifying the problems of supply control. The research method used was the case study, which was grounded on tripod semi-structured interviews, on-site observation, and document analysis. This methodology was very suitable because it can be analyzed and cross checked. The possibility of implementation of the proposal obtained from the theoretical framework, that together with the complementary actions suggested here, offers the opportunity to make the process more productive and profitable. This work allowed one to observe the weaknesses in managing the supply chain and at what points to work should be improved. It allowed to use some scientific models in the company object of study in order to improve supply management. © 2011 IEEE.

Gestão estratégica da comunicação organizacional: um estudo da força aérea brasileira

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Um roteiro para aquisição, criação e armazenamento do conhecimento: uma pesquisa-ação em uma organização do setor da construção civil

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Gestão estratégica de negócio e as tecnologias de informação: o caso do gerenciador financeiro do Banco do Brasil

Pós-graduação em Ciência da Informação - FFC

O alinhamento estratégico da tecnologia da informação na administração pública: o caso Araraquara

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Avaliação do desempenho da saúde pública com aplicação de métodos de auxílio à tomada de decisão e de gestão estratégica

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

A capacitação de servidores técnico-administrativos: desenvolvendo na UFPA competências por meio do conhecimento

Para enfrentar os desafios do novo milênio, as instituições, organizações e de modo geral o mundo do trabalho, deverão preocupar-se mais com as pessoas, investindo, sobretudo, no seu bem-estar, sua realização pessoal e profissional, por meio da capacitação e qualificação, sendo o conhecimento considerado a mola mestre do desenvolvimento. Este estudo tem como objetivo geral investigar se a capacitação dos servidores Técnico-Administrativos (TA) da Universidade Federal do Pará (UFPA) que realizaram os cursos de Especialização em Administração Estratégica e Gestão de Pessoas, no período de 2002 a 2004, na UFPA, Campus de Belém, contribuiu para a melhoria do desempenho de suas unidades por meio do conhecimento adquirido. A partir da metodologia de pesquisa bibliográfica e pesquisa de campo, tem-se a apresentação da fundamentação teórica acerca da temática sob estudo, tendo como base a abordagem qualitativa, utilizando para coleta de dados, documentos e a entrevista. Teve como informantes gestores das Pró-Reitorias de Planejamento (PROPLAN) e Pró-Reitoria de Desenvolvimento e Gestão de Pessoal (PROGEP) que atuaram durante o período da pesquisa, e ainda, quinze servidores técnicos egressos dos cursos de especialização. Para interpretação dos dados foi utilizada a análise de conteúdo, possibilitando uma melhor interpretação das falas dos entrevistados, cujo resultado indica que os referidos cursos se constituíram em premente necessidade para o quadro dos servidores técnico-administrativos, a partir de um processo de Educação Continuada visando um melhor desempenho das atividades laborais, além de maior satisfação e motivação para o trabalho, concluindo-se que a UFPA, como um centro de prestação de serviços públicos educacionais destinados ao cidadão, deve primar por uma política efetiva e continuada de profissionalização e valorização de seu servidor, observando-se que o conhecimento é ferramenta essencial na política de recursos humanos dos servidores para gerar competência, tendo em vista que a própria UFPA se beneficia na medida em que a profissionalização e a valorização do servidor têm apresentado como resultado maior eficiência na prestação dos serviços direcionados a sociedade, objetivo primeiro das instituições governamentais.

A Universidade Federal do Pará no processo de modernização da gestão universitária

O desafio de encontrar novos meios de administrar as organizações públicas, os quais não estivessem limitados aos indicadores financeiros e contábeis, foi a grande motivação para o surgimento do planejamento estratégico nas instituições de ensino superior, através de um sistema de gestão estratégica que traduz a missão e a estratégia de organizações, análise do ambiente interno e externo a organização. Esta dissertação aborda a questão da modernização da gestão, através de um estudo de caso de caráter descritivo realizado na Universidade Federal do Pará (UFPA), de como foi implantado o processo para “aprimorar o sistema de planejamento institucional” com vistas a buscar soluções conjuntas aos problemas enfrentados pelo fator negativo - precariedade do sistema de planejamento - diagnosticado no Plano de Desenvolvimento Institucional da UFPA 2001-2010, tendo a Pró-Reitoria de Planejamento e Desenvolvimento Institucional – PROPLAN, como Unidade Central de Planejamento, responsável em desenvolver e implantar instrumentos gerenciais, padronizados, uniformizando as diretrizes gerais oferecendo a todos os segmentos da universidade um eixo comum, norteador das políticas da Universidade, observadas as peculiaridades da sua configuração multicampi. O objetivo principal desta dissertação é identificar as ações estabelecidas no processo para “aprimorar o sistema de planejamento institucional visando reduzir a precariedade do sistema de planejamento na Universidade Federal do Pará”. A metodologia utilizada é a pesquisa qualitativa e como técnica de coleta de dados utilizou-se a pesquisa documental. Os resultados encontrados indicam que a preocupação com estratégias na gestão universitária, são fatos relativamente recentes e que se encontra em profundas transformações, sendo que, no período analisado, a preocupação maior se dá nas unidades acadêmicas. Foi possível observar que as fases do processo de planejamento das ações não se realizam completamente em todas as Unidades e Campi, pois o sistema de acompanhamento do processo de planejamento, praticamente não existiu. Por conseguinte, até então, inexistia uma cultura de planejamento na organização, com a ausência de integração das ações de planejamento entre as Unidades Acadêmicas e a Unidade Central de Planejamento, contribuindo, assim, com a precariedade do Sistema de Planejamento Institucional na UFPA. Conclui-se assim, que houve um avanço nas mudanças planejadas e executadas, tornando a UFPA uma organização isomórfica, as unidades da UFPA que enfrentam as mesmas condições ambientais, foram compelidas a imitarem umas as outras, as características organizacionais foram modificadas consensualmente, através de decisões colegiadas, por meio de uma gestão democrática, tornando, assim, os elementos estruturais isomórficos, consistindo então, conforme a teoria, em estruturas organizacionais que refletem uma realidade socialmente construída. Mas, apesar de ter ocorrido um avanço nas mudanças planejadas e executadas, a universidade utiliza determinados mecanismos não porque acredite que a tornem mais eficaz, mas porque são mecanismos impostos, por pressões externas, a universidade tem que cumprir atos formais, regras, leis e sanções, numa relação de dominação e dependência, configurando-se o isomorfismo institucional coercitivo. Como, também, conclui-se conforme informações coletadas que não ocorreu uma mudança organizacional no sentido amplo, e sim, algumas modificações específicas. Avaliando-se, então, pode-se dizer que a UFPA conseguiu tornar suas Unidades homogêneas nas práticas administrativas, especificamente na prática de planejar, na busca de aperfeiçoar o sistema de planejamento das ações da UFPA – ao se observar que, das vinte e oito Unidades regimentalmente constituídas até 2006, dezenove elaboraram Planos de Gestão para o período de 2002 a 2009, representando que 64% das unidades realizaram as ações planejadas na sua totalidade. E, 36%, nove Unidades não constituíram Planos de Gestão, não utilizaram, instrumentos gerenciais padronizados, uniformizando as diretrizes gerais oferecendo a todos os segmentos da universidade um eixo comum, norteador das políticas da Universidade.