Balanced Scorecard aplicado à Administração Pública: uma proposta de planejamento estratégico para o Departamento de Administração e Economia da Universidade Federal de Lavras

Abstract

Currently, a major goal of the organizations is to achieve improvements in organizational performance, at the same time that they should be flexible to the demands and changes of the environment. In this context, the development of a strategic plan that suits the organization´s characteristics is essential. The Balanced Scorecard (BSC) is a methodology that helps in the formulation of organization’s planning, being them from the public or private sector, allowing viewing the organization from several perspectives simultaneously. Thus, the main motivation of this study was to get information that foster the development of a strategic plan through the use of the BSC, for the Department of Administration and Economics (DAE) UFLA. To this end, documentary research, participant observation and interviews were used in order to gather contributions that provided the elaboration of this proposal. For the development of this work, it was adopted the BSC model adapted to the public sector by Ghelman and Costa (2006a). Initially, is presented DAE´s organizational profile and history, followed by the planning proposal, which was divided into three steps: definition of the mission, vision and values; analysis of internal and external environments and the implementation of the BSC. Further, and important aspects and relevant situations that should be considered in implementing the plan are presented. Finally, it was noted that the BSC is presented as a management tool able to help DAE in the organization of its activities and the evaluation of its results.