Balanced scorecard para organizações públicas: a experiência da companhia nacional de abastecimento - CONAB.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

Balanced Scorecard (BSC) was first introduced in the early 1990s as an alternative to company performance measuring systems, which were so far based mainly on the accounting/financial view. Throughout that decade and beginning of the succeeding one, the BSC methodology evolved from its initial focus on performance measurement to become a part of the strategy management scope and later to the wider scope of the management itself, functioning as a lever to promote strategic management. This paper studied the relation between the Balanced Scorecard (BSC) management methodology, its implementation and its results, aiming to identify benefits that can be obtained by public organizations. The empirical object was the BSC practical application, experienced by Brazilian supply company CONAB - Companhia Nacional de Abastecimento, from May 2004 to December 2005. A qualitative descriptive study was carried out according to phenomenology principles. Case study was the applied procedure, and the data were collected from literature reviews, document analysis, semi-structured interviews with qualified people and active observation. The experience showed that the implementation process engaged the organizations high management and leadership into deep reflection about CONAB. As a result, the institutional identity was rescued, a shared future vision was built and projects to help to achieve the Vision were defined and carried out, making the institution stronger. This case study proved that BSC can bring significant benefits to a public organization and also that the results of its implementation are related with the context, the way its methodology is applied and the part of the methodology applied.

ASSUNTO(S)

administracao balanced scorecard gestão estratégica public management gestão da estratégia strategic management strategy management balanced scorecard gestão pública

Documentos Relacionados