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Master's Dissertation
DOI
10.11606/D.12.2003.tde-13052003-090255
Document
Author
Full name
Fabrícia Souza Teixeira
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2002
Supervisor
Committee
Rocha, Welington (President)
Fischmann, Adalberto Americo
Pereira, Carlos Alberto
Title in Portuguese
Mensuração do grau de eficácia do balanced scorecard em instituição privada de ensino superior.
Keywords in Portuguese
Balanced Scorecard
definição
instituição privada de ensino superior.
processo
utilidade
Abstract in Portuguese
Este estudo teve como objetivo a mensuração do grau de eficácia da utilização do Balanced Scorecard – BSC como instrumento de apoio à tomada de decisões estratégicas no Centro Universitário do Leste de Minas Gerais – Unileste-MG. Inicialmente, foi realizado um levantamento bibliográfico sobre o assunto, com o intuito de dar suporte à implementação do instrumento na referida instituição de ensino superior. Através desse levantamento, foi possível mostrar os antecedentes do surgimento do BSC, os conceitos inerentes à utilização do mesmo, as definições encontradas na literatura e o seu funcionamento. Além disso, foram destacados os diversos usos do BSC, bem como os aspectos positivos e negativos do instrumento, e as dificuldades de implementação da ferramenta reportados pela literatura consultada. Num segundo momento, com a implantação do BSC na Instituição, foi possível a comparação entre as dificuldades reportadas pela literatura e aquelas encontradas na sua aplicação no Unileste-MG. Após a sua implantação, foram aplicadas entrevistas contendo questões visando verificar a utilização ou não do BSC pelos gestores do Unileste-MG. Os dados indicaram que, no momento apurado pela pesquisa e nessa instituição especificamente, o BSC não foi eficaz no apoio à tomada de decisões, tendo em vista a sua não utilização pelos envolvidos no processo, conforme deveria ter ocorrido. O resultado alcançado não invalida a utilidade do instrumento, pois são apresentados aos futuros pesquisadores e interessados no uso do BSC os percalços que devem ser removidos para que a ferramenta seja útil como apoio à tomada de decisões gerenciais. Deve-se ainda destacar como um sub-produto da pesquisa o estabelecimento de um modelo de implementação do BSC em Instituição Privada de Ensino Superior que, por ser bastante genérico, pode ser adaptado com facilidade a outros tipos de entidades.
Title in English
Measurement of the degree of effectiveness of the utilization of the Balanced Scorecard in a graduate educational institution
Keywords in English
definition
graduate educational institution
process
usefulness
Abstract in English
The objective of this study is to measure the degree of effectiveness of the utilization of the Balanced Scorecard – BSC as a supportive tool to the strategic decisions that are made in the Centro Universitário do Leste de Minas Gerais – Unileste-MG. As a beginning, a bibliographic research was made about the subject, with the purpose of giving support to the implementation of the tool in this educational institution. By the research made, it was possible to identify the previous history of the BSC, the concepts related to the use of it, definitions found in the literature and its operation. Besides that, the varied uses of the BSC were pointed out, as well as the positive and negative aspects of this tool and the difficulties towards its implementation reported by the literature consulted. In a second stage, with the implementation, it was possible to compare the difficulties reported by the literature and those found in its application in Unileste-MG. After the implementation, interviews were made containing questions to verify the utilization or not of the BSC by the administrators of the institution. The data indicated that in the period considered by the study and in this institution specifically, the BSC didn’t obtain a degree of effectiveness as a supportive tool, due to the not utilization of it by the individuals involved in the process, as it was expected. The result obtained does not invalid the utilization of the tool, because the difficulties that must be solved so that the tool might be useful to support making decisions in management were presented to the future researches and those interested in the use of the BSC. As a sub-product of this study, it was pointed out a establishment of an implementation model of BSC in a graduate educational institution, and because this model is rather generic, may be easily adapted to other kinds of entities.
 
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Publishing Date
2003-08-14
 
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