ProposiÃÃo de uma metodologia para implantaÃÃo do Balanced Scorecard no Hospital Escolar Portugal Ramalho
AUTOR(ES)
RogÃrio de Alencar Gouveia
DATA DE PUBLICAÇÃO
2008
RESUMO
This study proposes a methodology for implementation of the Balanced Scorecard (BSC) at the Hospital School Portugal Ramalho, public institution of psychiatric assistance of the city of Maceio, Alagoas. It was presented the history of the Hospital, the organizational structure with its hierarchies and strategic planning, as initiative of professionalization of management. The theoretical reference works themes linked to the strategy, the strategic planning and the system of performance evaluation BSC, as conceptual basis of this work. It demonstrates the construction of the BSC from the steps recommended by Kaplan and Norton (2007), in addition to the feasibility of employment of this tool management under government public segment. It is suggested a model for Body hospital on the existing strategic planning at the institution, with adaptation of the methodology of the BSC, contemplating the integration of financial measures and non-financial, from the perspective of the four perspectives: financial, customer, internal process and teaching and learning, proposed in the Balanced Scorecard, linked by relationships of cause and effect. Among them are the main benefits in using this instrument. Finally, it is shown the practical implementation of the proposal, so preliminary, materialized through strategic map, from the contribution of the leaders of the Hospital
ASSUNTO(S)
strategic planning balanced scorecard planejamento estratÃgico balanced scorecard estratÃgia strategy engenharia de producao
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