O modelo de gestão estratégica do Ministério Público do Estado do Rio Grande do Norte: a análise da implantação do Balanced Scorecard

The goal of this research was to analyze the model of strategic management of the MPRN concerning the methodological guidelines presented by Balanced Scorecard. It is based in a theoretical referential which contemplates the themes, new public management, strategic management and Balanced Scorecard, focusing on applying the methodology in the public sector. This research is classified as descriptive and exploratory. According to the methods applied, it is a case study and, according to its approach, it is qualitative. The subjects of this research are members of the institution involved in the process of its strategic management. The data was collected by means of semi-structured interviews and document analysis, done by means of method content analysis. Concerning the goal of this research, it points out that the MPRN has not concluded the implantation cycle of Balanced Scorecard, furthermore, important flaws in the steps of organizational alingment have been identified, specially when it refers to communication policy, implementing incentive actions and focused training in developing competences. It yet reveals that the implantation of BSC has allowed the introduction of changes in the Institution dynamics to seek better results, however the MPRN has faced and has not adequately gotten over the same difficulties reported in various cases of BSC implantation in public organizations

O modelo de gestão estratégica do Ministério Público do Estado do Rio Grande do Norte: a análise da implantação do Balanced Scorecard

The goal of this research was to analyze the model of strategic management of the MPRN concerning the methodological guidelines presented by Balanced Scorecard. It is based in a theoretical referential which contemplates the themes, new public management, strategic management and Balanced Scorecard, focusing on applying the methodology in the public sector. This research is classified as descriptive and exploratory. According to the methods applied, it is a case study and, according to its approach, it is qualitative. The subjects of this research are members of the institution involved in the process of its strategic management. The data was collected by means of semi-structured interviews and document analysis, done by means of method content analysis. Concerning the goal of this research, it points out that the MPRN has not concluded the implantation cycle of Balanced Scorecard, furthermore, important flaws in the steps of organizational alingment have been identified, specially when it refers to communication policy, implementing incentive actions and focused training in developing competences. It yet reveals that the implantation of BSC has allowed the introduction of changes in the Institution dynamics to seek better results, however the MPRN has faced and has not adequately gotten over the same difficulties reported in various cases of BSC implantation in public organizations

O modelo de gestão estratégica do Ministério Público do Estado do Rio Grande do Norte: a análise da implantação do Balanced Scorecard

The goal of this research was to analyze the model of strategic management of the MPRN concerning the methodological guidelines presented by Balanced Scorecard. It is based in a theoretical referential which contemplates the themes, new public management, strategic management and Balanced Scorecard, focusing on applying the methodology in the public sector. This research is classified as descriptive and exploratory. According to the methods applied, it is a case study and, according to its approach, it is qualitative. The subjects of this research are members of the institution involved in the process of its strategic management. The data was collected by means of semi-structured interviews and document analysis, done by means of method content analysis. Concerning the goal of this research, it points out that the MPRN has not concluded the implantation cycle of Balanced Scorecard, furthermore, important flaws in the steps of organizational alingment have been identified, specially when it refers to communication policy, implementing incentive actions and focused training in developing competences. It yet reveals that the implantation of BSC has allowed the introduction of changes in the Institution dynamics to seek better results, however the MPRN has faced and has not adequately gotten over the same difficulties reported in various cases of BSC implantation in public organizations

Measuring Processes of a New Packaging Solutions with the Balanced Scorecard, case DigiCup

The aim of this study was to create a Balanced Scorecard to the DigiCup solution. The first goal was to create process descriptions to the few critical processes. The second goal was to define appropriate measurements, according to customer survey as well as following the Balanced Scorecard process description, to manage the critical success factors. The overall goal of this study was to create a performance measurement system for the solution which guides the operation towards continuous improvement. This study was conducted by using both qualitative and quantitative methods, and the analysis was done by using a case study method. The material was gathered from the current customers, the management and the employees using structured, semi-structured and open group and individual interviews. The current customers were divided into retailers and direct customers of the DigiCup solution. The questions which the customers were asked were related to the information about interviewee, company, business strategy, market, satisfaction survey and future requirements. The management defined the strategy and took part in specifying the perspectives, objectives and measurements to the Balanced Scorecard of the DigiCup solution. The employees participated into the choosing of the metrics. The material consisted from altogether sixteen interviews. At the beginning of the study the product development, the order-delivery as well as the printing processes was chosen to be the critical processes of the DigiCup solution. These processes were concentrated on already in the literature review while trying to find the characteristics of these processes as well as the critical success factors and the appropriate measurements, which could be utilized when creating the Balanced Scorecard to the DigiCup solution according to the customer survey. The appropriate perspectives, objectives and measurements were found to the DigiCup solution. The chosen measures works as a basis for the development of IT-reporting tool. As a conclusion it can be stated that when discussing a new business, where the objectives are changing according to which development’s phases the company is in, the measurement should be updated often enough.

Balanced scorecard no setor público: contributo do consultor de gestão

This article intends to understand the motivations, benefits and difficulties inherent to Balanced Scorecard (BSC) adoption in the public sector from the perspective of the professionals who implement it - the management consultants. We chose a qualitative research based on semi-structured interviews with management consultants belonging to consulting companies operating in Portugal, with experience in the implementation of the BSC in the public and private sector. The results allowed concluding that the use of management consultants is advantageous on the BSC adoption. To overcome the difficulties in construction and continuity of the BSC in the public sector, the consultants presented some facilitating conditions that can contribute to the increased efficacy in the adoption and continuation of BSC.

Balanced Scorecard no setor público: perspetiva do consultor de gestão

This article intends to understand the motivations, benefits and difficulties inherent to Balanced Scorecard (BSC) adoption in the public sector from the perspective of the professionals who implement it - the management consultants. We chose a qualitative research based on semi-structured interviews with management consultants belonging to consulting companies operating in Portugal, with experience in the implementation of the BSC in the public and private sector. The results allowed concluding that the use of management consultants is advantageous on the BSC adoption. To overcome the difficulties in construction and continuity of the BSC in the public sector, the consultants presented some facilitating conditions that can contribute to the increased efficacy in the adoption and continuation of BSC.

Linking comprehensive performance assessment to the balanced scorecard:evidence from Hertfordshire County Council

Over the course of the last twenty years there has been a growing academic interest in performance management, particularly in respect of the evolution of new techniques and their resulting impact. One important theoretical development has been the emergence of multidimensional performance measurement models that are potentially applicable within the public sector. Empirically, academic researchers are increasingly supporting the use of such models as a way of improving public sector management and the effectiveness of service provision (Mayston, 1985; Pollitt, 1986; Bates and Brignall, 1993; and Massey, 1999). This paper seeks to add to the literature by using both theoretical and empirical evidence to argue that CPA, the external inspection tool used by the Audit Commission to evaluate local authority performance management, is a version of the Balanced Scorecard which, when adapted for internal use, may have beneficial effects. After demonstrating the parallels between the CPA framework and Kaplan and Norton's public sector Balanced Scorecard (BSC), we use a case study of the BSC based performance management system in Hertfordshire County Council to demonstrate the empirical linkages between a local scorecard and CPA. We conclude that CPA is based upon the BSC and has the potential to serve as a springboard for the evolution of local authority performance management systems.

Balanced Scorecard (BSC) TE-keskusten strategisessa ohjauksessa

Kauppa- ja teollisuusministeriö yhdessä työministeriön ja maa- ja metsätalousministeriön kanssa ohjaavat työvoima- ja elinkeinokeskuksia (TE –keskuksia). Tutkimuksen tavoitteena on kuvata ohjausprosessi, jonka avulla ministeriöt ohjaavat TE –keskuksia sekä analysoida TE –keskusten ohjauksen työkalua, Balanced Scorecardia, ja antaa sitä koskevia kehitysehdotuksia. Tutkimusmetodologia on toiminta-analyyttinen. Teoreettinen viitekehys koostuu tulosohjauksen teoriasta ja Balanced Scorecardin teoriasta. Empiirinen aineisto kerätään tekemällä haastatteluja. Tärkeimmät TE –keskusten Balanced Scorecardia koskevat kehitysehdotukset koskevat mittaristoa ja raportointia. Mittaristossa suurin kehittämistarve on TE -keskusten yhteisillä mittareilla sekä mittariston näkökulmien syy-seuraussuhteiden selventämisellä. Jotta Balanced Scorecard toimisi parhaalla mahdollisella tavalla, on henkilöstön koulutus erityisen tärkeää.

O controlo de gestão com ênfase para o Balanced Scorecard: estudo de caso sobre a implementação do Balanced Scorecard numa empresa do sector automóvel

Mestrado em Contabilidade e Gestão das Instituições Financeiras

O Balanced Scorecard como instrumento de gestão estratégica: sua implementação numa empresa de engenharia e construção

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Balanced scorecard como metodologia utilizada no planeamento estratégico de um laboratório de patologia clínica

RESUMO - O título do presente trabalho de projeto é: “Balanced Scorecard como metodologia utilizada no planeamento estratégico de um Laboratório de Patologia Clínica”. Atualmente a qualidade dos serviços prestados na área da saúde constitui uma questão que preocupa todos os stakeholders envolvidos. Neste âmbito, a escolha desta temática prende-se com a necessidade urgente de mudança no sentido de melhorar a performance do Laboratório de Patologia Clínica. Melhorar a qualidade dos serviços prestados garantindo a eficiência e sustentabilidade do serviço constitui a grande máxima de qualquer organização. Os objetivos deste trabalho de projeto são, entre outros: analisar as implicações da avaliação da qualidade de gestão utilizando o Balanced Scorecard como metodologia; destacar a importância do uso desta metodologia num Laboratório de Patologia Clínica no que diz respeito à melhoria da qualidade, da efetividade e da eficiência e apresentar uma proposta de aplicação desta metodologia a um serviço de Patologia Clínica. A filosofia do Balanced Scorecard assenta em 4 perspetivas, financeira, dos clientes, dos processos internos e a perspetiva crescimento e aprendizagem, que funcionam de forma integrada permitindo uma avaliação da qualidade de gestão. Em cada uma destas perspetivas são definidos objetivos e indicadores que têm de funcionar de forma integrada estabelecendo relações causa-efeito entre elas. Qualquer falha decorrente de objetivos não atingidos numa das perspetivas origina o desequilíbrio de todo o sistema desencadeando desvios no percurso estratégico, no cumprimento da missão e da visão da organização. A metodologia utilizada consiste essencialmente na recolha de dados resultantes da entrevista, pesquisa bibliográfica e análise documental do serviço de Patologia Clínica, que contribuíram para a elaboração de uma proposta de implementação. A aplicação de um sistema de medição da qualidade é essencial e a metodologia Balanced Scorecard pode constituir uma ferramenta fundamental neste sentido, facilitando a gestão de organizações de saúde.

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

Management information systems: The balanced scorecard in Spanish public universities

Organisations are becoming increasingly aware of the need for management information systems, due largely to the changing environment and a continuous process of globalisation. All of this means that managers need to adapt the structures of their organisations to the changes and, therefore, to plan, control and manage better. The Spanish public university cannot avoid this changing (demographic, economic and social changes) and globalising (among them the convergence of European qualifications) environment, to which we must add the complex organisation structure, characterised by a high dispersion of authority for decision making in different collegiate and unipersonal organs. It seems obvious that these changes must have repercussions on the direction, organisation and management structures of those public higher education institutions, and it seems natural that, given this environment, the universities must adapt their present management systems to the demand by society for the quality and suitability of the services they provide.

Determinant factors of the implementation of the balanced scorecard in Portugal: empirical evidence in public and private organizations

In this article we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC)in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals) and 549 privately-owned organizations (large companies and small and medium enterprises) in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.

Balanced Scorecard: adequa????o para a gest??o estrat??gica nas organiza????es p??blicas

Os ??rg??os da Administra????o P??blica Federal (APF) ter??o maior ??xito no alcance de seus objetivos estrat??gicos, investindo na implanta????o de um modelo de gest??o estrat??gica, adaptado para o ambiente de governo, mantendo o alinhamento estrat??gico com os ??rg??os normativos e de controle. Este artigo tem como objetivo apresentar um modelo de gest??o estrat??gica, adaptado a partir das perspectivas do Balanced Scorecard (BSC) desenvolvido pelos professores da Harvard Business School, Robert Kaplan e David Norton, em 1992, para ser utilizado pelos ??rg??os da APF; tal modelo mant??m um alinhamento estrat??gico organizacional com as recomenda????es do Tribunal de Contas da Uni??o (TCU). O modelo ir?? permitir a gest??o estrat??gica a partir da identifica????o dos objetivos estrat??gicos, metas, indicadores e a????es referentes ??s perspectivas do Balanced Scorecard, o que permitir?? o equil??brio entre os indicadores de efici??ncia no acompanhamento das metas de cada ??rg??o da APF, colaborando para uma gest??o estrat??gica integrada, que venha a modernizar a gest??o p??blica, agilizando as tomadas de decis??es e a troca de informa????es.