Concepção de um Balenced Scorecard: o caso governo do Estado de Pernambuco

Abstract

It constitutes in unquestionable fact the necessity of reorganization of the public organizations to the light of the rules of the Science of the Business Administration, with focus in the modernization of the management turned to concepts effectiveness and efficiency. Diverse studies and academic contributions shows concepts as organization culture redesign of processes, management of people and strategic planning as elements to be worked in the public realities. The Balanced Scorecard is a tool of aid to the generation of systemic strategic results in the organizations. This tool implants in the organizations concepts as perspective performance indict and strategic map. Usually applied in the private reality the Balanced Scorecard starts to be used by public organizations. Understanding the importance of the implantation of a professional management with focus in results, this research has taied to analyze the conception of the Balanced Scorecard in a public organization, through studying a unique case Government of the State of Pernambuco The methodology involved the document analysis to the conception process of this management tool the well the interviews semi structuralized with the people who had participated of the process. The results show that it is possible to work with emergent concepts of Administration, the Balanced Scorecard, when we use structure and implant systemic model of management witch inserts new concepts on gradual form, respecting variable organizational culture. The methods of conception of the balanced Scorecard lined up with the theory had been identified, carrying through the necessary adaptations to the reality of the public organization. This research opens a great possibility of accomplishment of new studies to analyze the effectiveness of the implantation on the Balanced Scorecard and its use in other realities. Also marking possible the accomplishment of studies deepened for elaboration of Theses basing methodologies for conception and implantation of the Balanced Scorecard on public organizations.