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

Balanced scorecard como ferramenta de gestão aplicada a unidade hospitalar privada

In this study the objective is to implant Balanced Scorecard administration for the development of a Strategic Map, for the support of the electric outlet of decisions in the administration of operations of an unit of attendance doctor-hospitalar. The present work presents a case study developed at a private hospital in the State of Rio Grande do Norte. The collection of data was developed after the analysis of the revision of the literature, and he/she had as critical judgement of evaluation used by the following Unit. The work is concluded in the proposition of a strategic map that elevates the return on investment (financial perspective), in the item profitability and growth. In the search of the customer's satisfaction (customer's perspective), that is nothing else than it already exists inside of the Unit in study, just needing to be organized and aligned with the executive picture and the other collaborators. The requirements competitiveness, information, innovation and technology (perspective of the internal processes), they were indispensable to eliminate the re-work, waste and to improve the automation. It is finally, the investment and development of innovation mechanisms, they enlarge important competitive advantage in the processes for creation of value, through the ability, attitude and knowledge (perspective of the learning and growth). As one of the results of this study a strategic map was developed, looked for in Balanced Scorecard, for support in the electric outlet of decisions of the administration of operations of an Unit Doctor- Healthcare

Uma modelagem de indicadores de desempenho para instituições de ensino superior no Brasil na abordagem do balanced scorecard: um estudo com instituições privadas

This Master of Science Thesis deals with a BSC modeling for higher education institution focusing on private institution in the Brazilian context. It‟s accomplished a literature review in order to understand the BSC and its application to for profit and non for profit organizations and as a main result it is proposed a BSC conceptual model with a new perspective (Government) and a change in the hierarchy of the main BSC perspective equaling financial to customer/society. Taking the national higher education assessment system of Education Ministry indicators a model is deployed and the relations between the indicators are measured with the Pearson correlation coefficient. As a result a model emerges with sound relations of indicators but a improvement in the financial indicators is needed

Utilização do Balanced Scorecard na gestão pública : um estudo de caso na Polícia Militar do Estado do Rio Grande do Norte

This dissertation deals with the use of the Balanced Scorecard (BSC) in the Military Police of Rio Grande do Norte (PMRN), an organization of service delivery in the area of public safety. For this purpose we sought refuge in the company's own documents, which presented the mission, vision and strategic objectives, which are items essential to the development of the instrument and its prospects. With the general objective of developing the BSC to PMRN, fitting into the methodology in a single case study, that from the desk study and according to their development, we established the classification of goals to the generic models and the BSC then adjusted according to public understanding of the corporation presented by professionals in the process of collection and in-depth interviews. Thus emerged the strategy map PMRN, based on the presentation of the causes and effects between the strategic objectives of each perspective, the value proposition to customers, internal processes needed to meet this value proposition and intangible assets, which are the basis to execute these processes

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

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

Energy balance for biodiesel production by the castor bean crop (Ricinus communis L.)

The castor bean crop (Ricinus communis L.) has acquired prestige due to industries interest in the oil quality and recently for new sources of energy demand. The experiment that served as basis for the data used in this study was conducted at the Lageado Experimental Farm, in Botucatu - SP, 2008. This study aimed to avaluate the crop viability through energy balance and energy efficiency since the implantation until biodiesel production using parameters of consumption in operational management for installation and maintenance of culture harvest and oil production. The soil management operations, sow and harvest consumed the total of 266.20 MJ ha(-1), gathering with the fertilizers, pesticides, fuels, lubricants, labor, seed and industrial processing totaled 56,808 MJ ha(-1) of energy inputs. The energy production was 72,814.00 MJ ha(-1). The industry still lacks studies thal would contribution data collection and more specific energy coefficients. The castor beans cultivation was considered efficient allowing again of 15983.44 MJ ha(-1) equivalent to about 415 liters of diesel oil.

Radiation balance at the surface in the city of So Paulo, Brazil: diurnal and seasonal variations

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Phosphorus and potassium balance in soil under crop rotation and fertilization

The use of crop rotation and manure application can provide sustainability for an agricultural production system by improving soil quality and increasing nutrient use efficiency. This study aimed to evaluate the effect of mineral, organic and mineral+organic fertilization on grain yield and on soil phosphorus and potassium balance, in two crop systems under no-till, with and without rotation of cover crops. The experiment was carried out from 2006 to 2008 on a clayey Rhodic Hapludox in Marechal Candido Rondon, Parana State, Brazil. The cropping sequence in the rotation system involving cover crops was black oat + hairy vetch + forage turnip/corn/pigeon pea/wheat/mucuna + brachiaria + sunn hemp, and in the succession system was wheat/corn/wheat/soybean. Organic and mineral+organic fertilizations consisted of the application of solely manure and manure combined with mineral fertilizer, respectively. Soil P and K balances were calculated after the second year of the experiment, up to a depth of 0.40 m. First year corn yields were higher in the crop succession system accompanied by mineral fertilization. In the second year, wheat and soybean yield did not vary between crop systems and nutrient sources, demonstrating the residual effect of crop rotation and manure use. Crop rotation with cover crops resulted in an increase in soil K levels by promoting the recycling of this nutrient in the soil. In both crop systems, the application of mineral and organic fertilizers - either in isolation or in combination - resulted in a negative soil P and K balance in the short term. This represents a threat to the sustainability of the agricultural production system in the long term, due to the depletion of soil nutrient reserves.

Postural control and functional balance in individuals with diabetic peripheral neuropathy

A Neuropatia diabética periférica (NDP) cursa com redução somatossensitiva que pode levar a alterações no controle postural. O objetivo do estudo foi avaliar o controle postural na postura ereta, em diferentes condições, e o equilíbrio funcional em indivíduos com NDP, correlacionar os resultados obtidos na avaliação do controle postural com os valores do teste do equilíbrio funcional e comparar os resultados obtidos no grupo neuropata com o grupo controle, verificando as possíveis diferenças entre as condições de avaliação em ambos os grupos. Participaram do estudo 13 mulheres com NDP (GN) e 17 mulheres não diabéticas (GC). A avaliação do controle postural foi realizada por cinemetria nas condições: olhos abertos (OA), olhos fechados (OF) e semi tandem (ST). Após processamento no MATLAB, foram geradas as variáveis: amplitude média de oscilação (AMO) na direção ântero-posterior (AP) e médio-lateral (ML); e velocidade média de oscilação (VMO) na direção AP e ML. O equilíbrio funcional foi avaliado pelo Timed Up and Go Test. Houve diferença significante entre os grupos (p<0,005) na AMO-AP OA e OF, AMO-ML of e ST e VMO-ML ST. Houve diferença entre as condições OA e ST (p<0,005) e of e ST (p<0,005) para as variáveis AMO-ML e VMO-ML, com maior prejuízo para o GN, que também apresentou um menor equilíbrio funcional (p=0,001). A instabilidade ML foi correlacionada positivamente com o desequilíbrio funcional. Os resultados nos mostram uma alteração no sistema de controle postural na NDP, o que pode levar estes indivíduos a um maior risco a quedas e prejuízos funcionais.

Endurance training stimulates growth and survival pathways and the redox balance in rat pancreatic islets

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Validade e reprodutibilidade do Wii Balance Board para avaliação do equilíbrio vertical estático: um novo método de avaliação.

The Wii Balance Board (WBB) began to be investigated as a low-cost alternative for assessing static balance in vertical posture. However, studies employed methodological procedures that did not eliminate result variability between the tests and equipment used. Objective: Determine the validity and reproducibility of the WBB as an instrument for assessing static balance in the vertical position, using simultaneous data analysis and superimposed equipment. Methods: This is an accuracy study of 29 healthy young individuals of both sexes aged 18 to 30 years. Subjects were assessed 24h apart (test-retest), using unipodal and bipodal support tests, with eyes closed and open. To that end the WBB was placed on top of a force platform (FP) and data (postural sway) were collected simultaneously on both devices. Validity and reproducibility were analyzed using the interclass correlation coefficient (ICC). Finally, Bland-Altman analysis was applied to assess agreement. Results: The sample was composed of 23 women and 6 men, with mean age of 24.2±6.3 years, 60.7±6.3 kg and 1.64±4.2 m. The validity of the WBB compared to the FP was excellent for all 4 tasks proposed (ICC = 0.93 0.98). The reproducibility analyzed by test-retest was excellent for the bipodal support tasks (ICC = 0.93-0.98) and only moderate for the unipodal support tests (ICC = 0.46 0.70). Graphic analysis exhibited good agreement between the devices, since most of the measures were within the limits of agreement. Conclusion: this study proved the validity and reproducibility of the Wii Balance Board as an instrument for assessing static balance in vertical posture, using simultaneous analysis with superimposed equipment. Thus, the WBB has been increasingly used by physical therapists and other health professionals in their clinical practice, as both a rehabilitation and assessment tool

Electrolytic Balance in Broiler Chicks During the First Week of Age

Foram conduzidos dois experimentos, utilizando-se 712 pintos de corte para avaliar o efeito do balanço eletrolítico (Na+K-Cl) em rações pré-iniciais (1-7 dias) de frangos de corte. As rações à base de milho e farelo de soja, com 21,5 % de proteína e 2.900 kcal EM/kg, foram oferecidas à vontade. No experimento I, o nível de K foi fixado e os níveis de Na e Cl foram manipulados, em 4 tratamentos com 8 repetições de 16 aves cada. No experimento II, níveis mais elevados de Na e K foram usados, com 4 tratamentos e 5 repetições de 10 aves cada. em ambos os experimentos, os balanços eletrolíticos foram de 40; 140; 240 e 340 mEq/kg de ração. O balanço eletrolítico causou um efeito quadrático no ganho de peso e na conversão alimentar e um aumento linear no consumo de alimento quando o balanço eletrolítico foi aumentado pela suplementação de Na, indicando que esse íon estimula o consumo de alimento das aves nesse período. Porém, o consumo de alimento foi máximo em 202 mEq/kg, quando os níveis de K e Na foram simultaneamente aumentados na dieta, indicando que o limite superior de consumo de alimento é deprimido em função do K em excesso. O balanço eletrolítico ideal foi entre 246 e 277 mEq/kg obtidos pela manipulação dos níveis de Na e Cl.