Mensuração de desempenho organizacional no setor público: o Balanced Scorecard como metodologia do Sistema de Medição do Desempenho Organizacional do Comando do Exército Brasileiro

Abstract

This study aimed to analyze the relationships of the Balanced Scorecard (BSC), in the measurement of the performance of the Brazilian Army, with the strategic objectives outlined by the Army Planning System (SIPLEx). The studied organization is a federal institution, acting in the military area and with institutional obligations established by the 1988 Constitution of the Federative Republic of Brazil (CF / 88). As for the methodology used, the research was classified as a case study and the collection of information was carried out through documentary research and structured interview. In examining the information, the content analysis technique was used, which is indicated for qualitative research. The literature review, which supported the answer to the research question, presented the concepts of the Balanced Scorecard (BSC), its evolution, perspectives, the critical factors of success in the implementation, its use by public institutions and the development of indicators. The results of the research showed that the description of strategic planning, SIPLEx, of the Brazilian Army, followed the description presented in the literature, being periodically reassessed, however it still needs adjustments. Regarding the collaboration of the institution's strategic performance monitoring model, the results showed that the Balanced Scorecard (BSC) has contributed to decision making, evaluation and development of the Army's Strategic Objectives (OEE). In addition to the BSC, other tools were observed that have helped in the strategic management of the institution. Thus, based on the results presented, it was possible to observe the contribution of the BSC methodology in the elaboration and management of the institution's strategic objectives. Acting as a strategic management tool, the BSC proved to be useful in strategic alignment and in defining the indicators and goals for achieving the institution's objectives. Finally, the survey revealed that the Army's Strategic Planning System (SIPLEX) is evolving and has used the strategic practices presented to achieve the goals established for carrying out its mission.