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Publication
Balanced scorecard na Administração Local : caso de estudo no Município de Lagoa, Açores
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Authors
Abstract(s)
Com a globalização do mercado, surge a necessidade de as organizações oferecerem respostas de longo prazo dando uma maior importância à qualidade dos produtos e serviços, eficiência dos processos internos, motivação e competência dos colaboradores e ao nível de satisfação e de fidelização com os clientes. Os gestores passaram a basear as suas decisões em fatores mais abrangentes do que apenas em análises de abordagem financeira, que lhe dão respostas para o curto prazo.
O Balanced Scorecard (BSC), desenvolvido na década de 90, tem sido objeto de análise e investigação de inúmeros académicos e gestores, por forma a dar as respostas aos novos desafios da gestão contemporânea.
No setor público e, neste caso particular, na Administração Local, o desafio centrase na necessidade do desenvolvimento de uma gestão estratégica e a sua ligação com a sociedade. A Administração Local, dirigida por um vasto leque de normas legais e pressionada pela escassez de recursos financeiros, enfrenta a necessidade de adotar novos instrumentos de gestão.
No presente trabalho conceptualiza-se o Balanced Scorecard numa organização de Administração Local, com o objetivo de contribuir para uma melhoria da qualidade de vida da população e uma maior eficiência e eficácia nos serviços públicos locais, com a utilização desta ferramenta de gestão moderna e orientada para a estratégia.
Estruturada a base teórica que alicerça o estudo, foi desenhado um cenário de implementação do modelo BSC na Câmara Municipal de Lagoa, sendo feita a adaptação dos pilares do modelo, visão, valores, objetivos e estratégia à realidade do município, bem como das suas perspetivas, dos processos, do cliente, do orçamento e do crescimento e aprendizagem.
Com este estudo espera-se, por meio dos elementos nele contido, que possa contribuir para ajudar a superar as dificuldades enfrentadas nos processos de implementação e o uso do BSC em organizações públicas, especialmente no caso de municípios.
ABSTRACT: Along with market globalization comes the need for organizations to offer longterm responses focusing on the quality of products and services, the efficiency of internal processes, the motivation and competence of employees, and on the clients’ levels of satisfaction and loyalty. Managers have started to base their decisions on more comprehensive factors than the simple financial approach, which only points out shortterm answers. The Balanced Scorecard (BSC), developed in the 90s, has been the object of analysis and investigation by countless academics and managers, to provide answers to the new challenges of contemporary management. In the public sector, particularly in Local Government, the challenge focuses on the need to develop strategic management and its connection with society. Local Government, guided by a wide range of legal norms and pressured by the scarcity of financial resources, faces the need to adopt new management instruments. The present study conceptualizes the Balanced Scorecard in a Local Government organization with the objective of contributing to an improvement in the population’s quality of life and a greater efficiency and effectiveness in local services, using this modern strategy-oriented management tool. Once the theoretical basis of the study was structured, a scenario for the implementation of the BSC model was designed in the Lagoa City Hall, and the model’s baselines, vision, values, objectives and strategy were adapted to the reality of that municipality, as well as its perspectives, processes, customers, budget, and growth and learning. This study aims at contributing to help overcome the difficulties faced in the implementation processes and the use of the BSC in public organizations, especially in the case of the Lagoa City Hall.
ABSTRACT: Along with market globalization comes the need for organizations to offer longterm responses focusing on the quality of products and services, the efficiency of internal processes, the motivation and competence of employees, and on the clients’ levels of satisfaction and loyalty. Managers have started to base their decisions on more comprehensive factors than the simple financial approach, which only points out shortterm answers. The Balanced Scorecard (BSC), developed in the 90s, has been the object of analysis and investigation by countless academics and managers, to provide answers to the new challenges of contemporary management. In the public sector, particularly in Local Government, the challenge focuses on the need to develop strategic management and its connection with society. Local Government, guided by a wide range of legal norms and pressured by the scarcity of financial resources, faces the need to adopt new management instruments. The present study conceptualizes the Balanced Scorecard in a Local Government organization with the objective of contributing to an improvement in the population’s quality of life and a greater efficiency and effectiveness in local services, using this modern strategy-oriented management tool. Once the theoretical basis of the study was structured, a scenario for the implementation of the BSC model was designed in the Lagoa City Hall, and the model’s baselines, vision, values, objectives and strategy were adapted to the reality of that municipality, as well as its perspectives, processes, customers, budget, and growth and learning. This study aims at contributing to help overcome the difficulties faced in the implementation processes and the use of the BSC in public organizations, especially in the case of the Lagoa City Hall.
Description
Mestrado (Trabalho de Projeto), Ciências Económicas e Empresariais (especialização em Finanças e Contabilidade), 9 de abril de 2021.
Keywords
Administração Local Balanced Scorecard Gestão Estratégica Planeamento Estratégico Local Administration Strategic Management
Citation
Calisto, Anabela da Silva. "Balanced scorecard na Administração Local: caso de estudo no Município de Lagoa, Açores". 2021. 64 p.. (Mestrado em Ciências Económicas e Empresariais). Ponta Delgada: Universidade dos Açores, 2020. [Consult. Dia Mês Ano]. Disponível em www:<http://hdl.handle.net/10400.3/5935>.