Implantação de indicadores balanceados em organizações sem fins lucrativos: um estudo de caso com o Balanced Scorecard no SENAI-CE

• Ano de defesa: 2005
• Autor(a) principal: Bessa, Francisco Eduardo de Holanda
• Orientador(a): Ferraz, Serafim Firmo de Souza
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Desenvolvimento organizacional; Eficiência organizacional; Medição de desempenho; Balanced Scorecard; Associações sem fins lucrativos
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/19759

The organizations face the challenge to establish performance standards and to connect the action to the strategy. Especially in non-profit organizations, the traditional financial indicators are not enough to supply answers on the capacity of the organizations to reach sustainable results in the medium and long terms. Among the approaches on balanced measurement of performance, the Balanced Scorecard (BSC) sets the connections of strategical objectives in the dimensions of learning and growth, processes, customers and finance. After looking over the bibliography, it is considered that some elements of the model of management – such as the strategical alignment, the evaluation of performance, the budgetary execution and the commitment of the managers - in organizations which adopt management systems like the Balanced Scorecard, pass for adjustments that are perceived by managers and employees. The method of case study was applied in the Regional Department of SENAI-CE, with the collection of documentary evidences, the application of guided interviews with the managers and structured questionnaires to the employees. This study aims at the perceptions of managers and employees about the occured adequacies on the critical elements of the management model, after the implantation of the Balanced Scorecard. The survey enabled us to show that, in this case, the effects on the elements of the management model were not so intense as it is suggested by the bibliography, despite the perception of the benefits of the implantation of the BSC after the first year of its application in SENAI-CE.