Made available in DSpace on 2014-12-17T14:53:09Z (GMT). No. of bitstreams: 1 JoseADN_DISSERT.pdf: 3033668 bytes, checksum: 126bbe93faf8f5ed6e0acb3063f4eeb6 (MD5) Previous issue date: 2013-02-27 / This paper presents an analysis of the current strategic plan of the Judiciary of Rio Grande do Norte emphasizing the evaluation of strategic indicators verifying the effectiveness in implementation, since the implementation of the Balanced Scorecard as a tool for performance evaluation of strategic management. The research presents the strategy map and the evaluation indices of strategic performance reporting on the effectiveness. After literature review and documentary, is making the measurement of indicators that are treated from the standpoint of an exploratory and descriptive in strategic planning used by the judiciary Potiguar. The problem was evaluated qualitatively and quantitatively using statistical techniques for data analysis comparing them between Judiciaries of Brazilian States. With respect to data collection was used performance indicators extracted from the data of Justice in Numbers provided by CNJ the period from 2004 to 2011, and the information sought in the Sector Strategic Planning TJ / RN. The main results of this study are as follows: Acquisition of insight into what level is the strategic planning of the judiciary of Rio Grande do Norte and the evolution of its performance indicators comparing them with the states of RS, CE, SE and the National Judiciary / Esta disserta??o traz uma an?lise do atual planejamento estrat?gico do Poder Judici?rio do Rio Grande do Norte dando ?nfase ? avalia??o dos indicadores estrat?gicos verificando a efic?cia na execu??o, a partir da implanta??o do Balance Scorecard como ferramenta de avalia??o de desempenho da gest?o estrat?gica. A pesquisa apresenta o mapa estrat?gico e os ?ndices de avalia??o de desempenho estrat?gico verificando a efic?cia. Ap?s an?lise bibliogr?fica e documental, ? tomada a mensura??o dos indicadores que s?o tratados do ponto de vista de uma pesquisa explorat?ria e descritiva no planejamento estrat?gico utilizado pelo Poder Judici?rio Potiguar. Os dados foram analisados quantitativamente e qualitativamente utilizando-se de t?cnicas da estat?stica descritiva para avalia??o dos dados comparando-os entre os Poderes Judici?rios dos Estados Brasileiros. Com rela??o ? coleta de dados utilizaram-se os indicadores de desempenho extra?dos dos dados da Justi?a em N?meros fornecido pelo CNJ no per?odo 2004 a 2011, e as informa??es pesquisadas no Setor de Planejamento Estrat?gico do TJ/RN. Os principais resultados deste estudo s?o os seguintes: Aquisi??o da vis?o sobre em que n?vel se encontra o planejamento estrat?gico do Poder Judici?rio do Rio Grande do Norte e a evolu??o dos seus indicadores desempenho comparando-os com os Estados do RS, CE, SE e com o Poder Judici?rio Nacional

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-06-02T23:01:36Z No. of bitstreams: 1 ClaudioLimaDeMenezes_DISSERT.pdf: 1091115 bytes, checksum: 0e33ab7b3611dd4faf5e9993166d8864 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-06-12T18:54:36Z (GMT) No. of bitstreams: 1 ClaudioLimaDeMenezes_DISSERT.pdf: 1091115 bytes, checksum: 0e33ab7b3611dd4faf5e9993166d8864 (MD5) / Made available in DSpace on 2017-06-12T18:54:36Z (GMT). No. of bitstreams: 1 ClaudioLimaDeMenezes_DISSERT.pdf: 1091115 bytes, checksum: 0e33ab7b3611dd4faf5e9993166d8864 (MD5) Previous issue date: 2017-03-31 / Em meio ?s mudan?as de paradigma ocorridas na administra??o p?blica, ao longo dos anos, o delineamento de objetivos e de a??es por parte dos ?rg?os p?blicos, considerando o ambiente interno e externo relacionado ? organiza??o, tem sido de grande valia na busca por melhorias de desempenho organizacional. Nesse contexto, a elabora??o de um planejamento estrat?gico adequado ?s caracter?sticas de uma organiza??o ? essencial. Assim, o Balanced Scorecard (BSC) surgiu como uma importante ferramenta na operacionaliza??o desse planejamento. Nesse sentido, o objetivo deste estudo foi o de propor um modelo de planejamento estrat?gico para o Campus Picu? do IFPB, atrav?s da utiliza??o do BSC. Para tanto, em um primeiro momento, foram adotadas a pesquisa bibliogr?fica e a documental e, posteriormente, a entrevista semiestruturada e o grupo focal, com o principal intuito de coletar informa??es e dados a serem analisados sobre a abordagem qualitativa, que serviriam de subs?dio para construir a matriz swot, BSC e seu mapa estrat?gico. Foi realizada tamb?m uma entrevista n?o estruturada com um dos gestores, com o objetivo de validar o modelo de BSC proposto e de encontrar os caminhos para se institucionalizar tal proposta. Por fim, foram apresentados os principais aspectos a serem considerados na implementa??o da proposta. / In the midst of paradigm shifts occurring in public administration over the years, the design of objectives and actions by public agencies, considering the internal and external environment related to the organization, has been of great value in the search for performance improvements Organizacional. In this context, an elaboration of a strategic plan appropriate to the characteristics of an organization is essential. Thus, the Balanced Scorecard (BSC) emerged as an important tool in the operationalization of this planning. In this sense, the objective of this study for the strategic planning model for the Campus Picu? of the IFPB, through the use of BSC. To do so, initially, for a bibliographical and documentary research, for a semi-structured interview and the focus group, for the main purpose of collecting information and data to be analyzed on a qualitative approach, which would serve as a subsidy to build a Matrix Swot, BSC and its strategic map. An unstructured interview was also conducted with one of the managers, with the aim of validating the proposed BSC model and finding ways to institutionalize such a proposal. Finally, the principles are fundamental and are applicable in the implementation of the proposal.

Made available in DSpace on 2015-12-03T18:32:49Z (GMT). No. of bitstreams: 1 Jose_Mario_Roncari.pdf: 1862231 bytes, checksum: 9162114a0b54c1d6220026d2a5ed4329 (MD5) Previous issue date: 2003-10-29 / The health sector in Brazil has suffered several changes, mainly in the last forty years, resulted from the incapacity of the public power to manage in an efficient manner the policies and resources, from the privatization trends of the sector motivated by this incapacity and from the high demand for health services. In this scenario, many organizations have surged managing the health services. The health services nonetheless have become a highly attractive business due to their particular demand, to the inexistent further requirements to the inroad of companies into the sector and to the absence of regulating mechanisms by the Brazilian public power. This work thoroughly analyzes the Unimed issu, a non-centralized organization composed by medical help cooperatives, which act in the private health sector, also characterized as complementing health sector and which presents characteristics of competitive conglomerating behavior, following cooperative economical and cultural patterns and that is placed with a marking and highly encompassing position in the ntional demand. The study presents bibliographic and documental analysis and develops the case study as a methodological basis to charracterize the main critical factors of its strategy in the competitiveness with other agents / O setor de Sa??de no Brasil sofreu diversas altera????es, principalmente nos ??ltimos quarenta anos, reflexo da incapacidade do poder p??blico em gerir de maneira eficaz as pol??ticas e recursos, da tend??ncia de privatiza????o do setor motivada por essa incapacidade e da alta demanda por servi??os de sa??de. Nesse cen??rio surgiram diversas organiza????es, empresariando os servi??os de sa??de. Os servi??os de sa??de por sua vez se tornaram um neg??cio altamente atrativo em virtude, da pr??pria demanda, da inexist??ncia de maiores exig??ncias para ingresso de empresas no setor e da aus??ncia de mecanismos reguladores por parte do poder p??blico brasileiro.Esse trabalho analisa detalhadamente o caso Unimed, uma organiza????o descentralizada formada por cooperativas de trabalho m??dico, que atuam no mercado de sa??de privado, tamb??m caracterizado como de sa??de suplementar e que possui caracter??sticas de conduta concorrencial conglomerativa, seguindo padr??es econ??micos e culturais cooperativistas e que se posiciona com participa????o marcante e de alta abrang??ncia na demanda nacional. O estudo apresenta an??lise bibliogr??fica, documental e desenvolve o estudo de caso como base metodol??gica para caracterizar os principais fatores cr??ticos de sua estrat??gia na concorr??ncia com outros agentes.

Made available in DSpace on 2015-12-03T18:32:56Z (GMT). No. of bitstreams: 1 Nilson_Roberto_Niero.pdf: 1221015 bytes, checksum: 221e2841448b9a2dca7b835f0cf166d9 (MD5) Previous issue date: 2004-08-05 / This piece of work main objective is to investigate the dynamics of the engineering sector, inside the Brazilian competitive context, mainly focusing on the identification of different factors influencing the strategic repositioning of companies working with engineering and industrial project management. Under a systematic point of view, this work comprises the identification of changes, occurred over the past three decades, in the engineering and industrial project management services sector, as far as the management of complex operations of the companies and their respective adaptations to the competitive environment are concerned. In terms of methodology and during the period of analyses, the work has been based on explanatory, documentary and bibliographical historical research, and developed with one of the most representative companies of the sector. Semi-structured interviews with open questions have been carried out with those main businessmen who have lived the history and the changes of this company. The work has been divided into five parts. Objectives and methodology are in the first chapter. The second chapter presents the main characteristics and the evolution of the service industry in Brazil. Chapter 3 deals with competitive positioning concepts and its objective is to supply the fundamentals for the case study in chapter four. Finally, main conclusions and considerations are presented. / Este trabalho tem por objetivo realizar uma investiga????o a respeito da din??mica do setor de engenharia e gerenciamento de projetos no contexto competitivo brasileiro, procurando identificar os diferentes fatores que influem no re-posicionamento estrat??gico das organiza????es atuantes nessa ind??stria. O trabalho contempla, dentro de um enfoque sist??mico, a identifica????o das transforma????es ocorridas na presta????o de servi??os de engenharia e gerenciamento de empreendimentos industriais no Brasil, no per??odo de 1974 a 2000, quanto ?? gest??o de complexas opera????es dessas empresas e suas respectivas adequa????es ??s mudan??as no seu ambiente competitivo. Metodologicamente, o trabalho envolve pesquisa hist??rica de natureza explicativa, documental e bibliogr??fica realizada junto a uma das empresas mais representativas do setor no per??odo de an??lise. Foram realizadas tamb??m entrevistas semi-estruturadas de quest??es abertas com os principais executivos da empresa, que vivenciaram sua hist??ria e transforma????es. O trabalho est?? dividido em cinco partes. No primeiro cap??tulo, est??o apresentados os objetivos e a metodologia utilizada. O segundo cap??tulo trata das principais caracter??sticas e da evolu????o da ind??stria de servi??os no Brasil. O terceiro aborda os conceitos de posicionamento concorrencial com o objetivo de fundamentar o estudo de caso contemplado no quarto cap??tulo. E, ao final, est??o apresentadas as principais conclus??es e considera????es sobre a pesquisa realizada.

Made available in DSpace on 2015-12-03T18:32:57Z (GMT). No. of bitstreams: 1 Wagner_Alves_Goncalves.pdf: 501937 bytes, checksum: 9528a41418a29647da86827dd9375152 (MD5) Previous issue date: 2005-08-02 / This dissertation aims at analysing the relations of the Brazilian Textile Industry in the presence of the intensification of the globalization process and the arising of new competitors as a consequence of the market opening to importation, which took place in the 1990s. The focus of this work will be placed on analysing the strategic planning carried out by the companies which survived the crisis and the implementation of more competitive performance models. To achieve such a purpose, taking into account a survey on the strategy models which are known for their efficiency, the situation of the Textile Industry prior to the 1990s as well as nowadays is described. The case study containing the application of interviews with the planners in charge of the development and the implementation of the strategy is adopted as a research methodology in exploratory character. / Esta disserta????o tem como objetivo verificar quais as rea????es da Ind??stria T??xtil brasileira perante a intensifica????o do processo de globaliza????o e a entrada de novos concorrentes, conseq????ncia da abertura ??s importa????es ocorrida no in??cio da d??cada de 90. O interesse est?? em analisar o planejamento estrat??gico desenvolvido pelas empresas sobreviventes ?? crise e a implementa????o de modelos de atua????o mais competitivos. Para isso, ap??s o levantamento dos modelos de estrat??gias conhecidos pela efici??ncia, s??o descritas tanto a situa????o da Ind??stria T??xtil anterior a 1990 quanto a situa????o recente. Como metodologia de pesquisa, de car??ter explorat??rio, ?? adotado o estudo de caso com a aplica????o de entrevistas com os planejadores respons??veis pela elabora????o e implanta????o da estrat??gia.

Made available in DSpace on 2015-12-03T18:32:57Z (GMT). No. of bitstreams: 1 Beatriz_Woiler_Rauscher.pdf: 894130 bytes, checksum: b54cfcf56e76ff18cc862a668de4fce5 (MD5) Previous issue date: 2006-10-11 / The financial sector is a great Information Technology (IT) consumer and developer, since the investments are not modest and are part of the strategy of the financial institutions, the strategic alignment between IT and Business is basic for this sector, therefore it serves as base for adaptation to the constant transformations, changes and attendance to the high regulations demand controls. As foundation and sustentation of this alignment, the IT infrastructure services become essential and must be analyzed its IT strategic alignment maturity level with the Business needs. Ahead of the presented above, this research with qualitative and quantitative phases, identifies the IT and Business strategic alignment maturity level, the differences of strategic alignment in the infrastructure services of IT with Business in the biggest private banks in Brazil, the main involved variables in the strategic alignment of IT and Business for the banks of this study and which factors demand greater focus in the implementation or improvement strategy of IT infrastructure services for increasing the strategic alignment maturity level between IT and Business. / O setor financeiro ?? um grande consumidor e desenvolvedor de Tecnologia de Informa????o (TI), visto que os investimentos realizados n??o s??o modestos e fazem parte da estrat??gia das institui????es financeiras, o alinhamento estrat??gico entre TI e o Neg??cio ?? fundamental para este setor, pois serve de base para adapta????o ??s constantes transforma????es, mudan??as e atendimento ?? alta demanda de controles regulat??rios. Como alicerce e sustenta????o desse alinhamento, os servi??os de infra-estrutura de TI tornam-se essenciais e devem ser analisados quanto ao seu n??vel de maturidade no alinhamento estrat??gico de TI com as necessidades do Neg??cio. Diante do exposto, esta pesquisa com abordagem qualitativa e quantitativa, identifica o n??vel de maturidade do alinhamento estrat??gico de TI e Neg??cio, as diferen??as de alinhamento estrat??gico com o Neg??cio nos servi??os de infra-estrutura de TI nos maiores bancos privados no Brasil, as principais vari??veis envolvidas no alinhamento estrat??gico de TI e Neg??cio para os bancos deste estudo e quais fatores demandam maior foco na estrat??gia de implementa????o ou melhoria de servi??os de infra-estrutura de TI para aumentar o n??vel de maturidade do alinhamento estrat??gico entre TI e Neg??cio.

Made available in DSpace on 2015-12-03T18:32:59Z (GMT). No. of bitstreams: 1 Ana_Paula_Guimaraes.pdf: 610701 bytes, checksum: 212e83ccef9c9d6481a86a299b6a331a (MD5) Previous issue date: 2005-09-27 / This study is aimed at assessing the use of either reason or intuition as mental frameworks on the strategic decision process, considering the degree of perceived uncertainty on the business environment. It is based on field research data collection, transverse regarding time span and oriented to correlation relationships between variables. The survey was conducted in a sample of 201 professionals working in organizations located at the city of S??o Paulo, Brazil and performing jobs in which strategic decisions are taken. Questionnaires included respondents demographic data, their perceptions about environmental business uncertainty, the existence of stress related to strategic decision taking as well as their personal style of decision making. Results confirmed different degrees of perceived uncertainty on the business environment and revealed six different styles of decision-making and positive associations between: (1) demographic variables such as age, time of professional experience and hierarchical level of the job with the decision-making style adopted; (2) the stress sensation with the perception of uncertainty of State and of Response and (3) the stress sensation with the study operational hypothesis called adjustment (fit). This research fosters the understanding of how the perceived environmental uncertainty affects the strategic decision-making process and helps to identify possible stress sources for the strategic decision maker. It also confirms the role played by age and professional experience in adopting more flexible patterns in decision making such as intuition and reaffirms the point of view of authors who consider stereotyped the statement that: women is the naturally intuitive gender. Finally, it points out as future research the need to explore new ways that can provide a better fit between individual profiles and the degree of environmental uncertainty on the business environment faced by organizations. / O presente estudo avalia a utiliza????o da raz??o e da intui????o no processo decis??rio em estrat??gia, dada certa percep????o de incerteza no ambiente de neg??cios. Baseia-se em uma pesquisa descritiva, com dados prim??rios, de rela????o temporal transversal e delineamento correlacional. O m??todo utilizado foi o de survey , atrav??s da constru????o de dois instrumentos de pesquisa in??ditos, em uma amostra de 201 participantes, composta de profissionais que pertencem a n??veis hier??rquicos que tomam decis??es estrat??gicas nas organiza????es e cujas empresas em que trabalham possuem sede ou escrit??rios na cidade de S??o Paulo, Brasil. Os question??rios foram preparados para coletar dados demogr??ficos do respondente, sua percep????o de incerteza no ambiente de neg??cios, a presen??a de sensa????o de estresse ao tomar decis??es estrat??gicas e seu estilo de tomada de decis??o. Os resultados possibilitam identificar diferentes tipos de percep????o de incerteza, seis estilos decis??rios diferentes, al??m de associa????es entre: (1) vari??veis demogr??ficas tais como idade, tempo de experi??ncia profissional e n??vel hier??rquico com o estilo decis??rio adotado; (2) a sensa????o de estresse com a percep????o de incerteza de Estado e de Resposta e (3) a sensa????o de estresse com a hip??tese de trabalho denominada ajustamento. A elabora????o desta pesquisa contribui para a melhor compreens??o da influ??ncia da percep????o de incerteza quanto ao ambiente de neg??cios, no processo decis??rio em estrat??gia, e para detectar poss??veis fontes de estresse para os tomadores de decis??o. Tamb??m confirma a import??ncia da idade e da experi??ncia profissional na ado????o do estilo intuitivo e reafirma a posi????o de autores que consideram ser uma vis??o estereotipada a afirma????o que: o sexo feminino ?? naturalmente intuitivo. Em continuidade a esta linha de pesquisa, trabalhos futuros poder??o possibilitar novos passos na busca da efic??cia organizacional atrav??s da melhor adequa????o do perfil dos profissionais ao n??vel de incerteza no ambiente de neg??cios vivenciado pelas organiza????es.

Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Maria_de_Gracia_Lopez_Martin.pdf: 615865 bytes, checksum: 95e1f5f84598f74302eb88ec9304ba4e (MD5) Previous issue date: 2009-02-04 / The aim of this research was to study the perception of 16 executives of a planning group in a retail company concerning the use of performance management tools, so as to obtain competitive advantage. This research was composed of two methodological parts: the first one was exploratory, through bibliographic research, and the second one was exploratory, through the use of a questionnaire, and the results were treated by means of descriptive and discrimination statistics. Taking into account the obtained concordance rates, those results show that the subjects believe the company has an integrated management. However, 62% state that there is not an adequate alignment between the decisions made in several areas in the company and the operational area. Furthermore, only 56% believe that all areas in the company are integrated. The results indicate that the Performance Management Model was not totally established in the company, because only some subjects reported having perceived the indicated goals. The main tools used by the company in its Performance Management were the budget and the Balanced Score Card BSC, as well as People Management. Through this research, it was possible to present the subjects?? perception concerning the Performance Management. However, the results suggest that new studies should be done, for instance, with more subjects, or changing the focus to other areas in the Retail Sector or even focusing the differences among subjects / Este trabalho buscou estudar a percep????o de 16 executivos do grupo de planejamento de uma empresa de varejo sobre a utiliza????o de ferramentas de gest??o de desempenho em busca de vantagem competitiva. Do ponto de vista metodol??gico, a elabora????o desta pesquisa tem duas etapas: a primeira, explorat??ria, por meio de pesquisa bibliogr??fica; a segunda trata-se de pesquisa explorat??ria com investiga????o atrav??s de question??rio. Os dados obtidos foram tratados pela estat??stica descritiva e discriminat??ria. Pelos ??ndices de concord??ncia obtidos, os resultados apontam para o entendimento de que os respondentes acreditam em uma gest??o integrada da empresa. No entanto, 62% opinam que n??o existe um alinhamento adequado entre as decis??es tomadas nas diversas ??reas da empresa com a ??rea de opera????es, e apenas 56% afirmam que todas as ??reas da empresa trabalham de forma integrada. Tais resultados indicam que o modelo de gest??o de desempenho n??o foi totalmente institucionalizado na empresa, pois os prop??sitos indicados n??o foram percebidos por todos os respondentes. No que se refere ??s ferramentas utilizadas pela empresa em sua gest??o de desempenho, destacam-se o or??amento e o Balanced Scorecard (BSC), seguidos da Gest??o de Pessoas. A pesquisa permitiu a apresenta????o da percep????o dos respondentes a respeito da gest??o de desempenho. Os resultados obtidos, no entanto, sugerem a realiza????o de trabalhos posteriores, seja abrangendo maior n??mero de sujeitos pesquisados, seja focalizando outros ramos do varejo ou mesmo focalizando as diverg??ncias apresentadas entre os respondentes

Made available in DSpace on 2015-12-03T18:35:16Z (GMT). No. of bitstreams: 1 Pachoal_Tadeu_Russo.pdf: 2519396 bytes, checksum: 4b17f1a07ca3b891d0773e2efee5c57e (MD5) Previous issue date: 2011-02-24 / Sabesp is the largest Brazilian basic sanitation company and one of the largest in the world, serving 26.7 million people in S??o Paulo. As a mixed capital company, it manages the dualism that exists between a business vision and another vision that is essential to public service. This complex situation has made Sabesp strive to find management mechanisms that would enable it to reconcile its strategic guidelines with its operational actions, and so, since 2004 it has been developing a Strategic Planning and Management Support Mechanism project of which Balanced Scorecard (BSC) is a part. It is known that despite the broad dissemination of BSC, its use remains controversial. The general objective of this research is to propose an evaluation model of the institutionalization of Balanced Scorecard by organizations. The research was conducted using the single case study methodology. Starting with New Institutional Sociology - NIS and from the concepts of institutionalization stages and comparative dimensions developed by Tolbert and Zucker, a model was proposed to evaluate the institutionalization of BSC in a given organization. The model not only places BSC in stages (pre-institutional, semi-institutional and total institutionalization), but also makes it possible to know each of the characteristics of BSC that associate it with this stage, as well as revealing the consequences that the stage has on BSC itself. Based on this, a methodology was structured by means of a research tool for an empirical study that enabled knowing the factors responsible for the institutionalization stage of BSC, and which was applied in the development of a study in the case of Sabesp. It can be concluded that BSC at Sabesp is part of a set of tools for managing the strategy that has not been limited to the model proposed by Kaplan and Norton and that at Sabesp the managers have a low level of agreement with the practices adopted in the organization compared to those proposed by their creators, especially those related to the third, fourth and fifth principles of BSC, so that an organization can be oriented for the strategy. The results show that the Sabesp BSC is at the semi-institutionalization stage in a process of deinstitutionalization, which could cause its discontinuation and loss of the benefits generated by it. / A Sabesp ?? a maior empresa de saneamento b??sico brasileira e uma das maiores do mundo. Atende a 26,7 milh??es de pessoas em S??o Paulo. Como companhia de capital misto vive a gest??o do dualismo existente entre uma vis??o de neg??cio e outra de servi??o p??blico essencial. Essa complexa situa????o fez com que a Sabesp buscasse encontrar mecanismos de gest??o que possibilitassem estabelecer a concilia????o de suas diretrizes estrat??gicas com as a????es operacionais e para tanto desde 2004 vem desenvolvendo um projeto de Planejamento Estrat??gico e Mecanismos de Suporte ?? Gest??o do qual o Balanced Scorecard (BSC) faz parte. Sabe-se que apesar da grande difus??o do BSC seu uso ainda ?? controverso. O objetivo geral desta pesquisa ?? o de propor um modelo de avalia????o da institucionaliza????o do Balanced Scorecard pelas organiza????es. A pesquisa foi desenvolvida por meio da metodologia do estudo de caso ??nico. A partir da Nova Sociologia Institucional (New Institutional Sociology - NIS) e dos conceitos de est??gios de institucionaliza????o e dimens??es comparativas desenvolvidos por Tolbert e Zucker, foi proposto um modelo para realizar a avalia????o da institucionaliza????o do BSC numa dada organiza????o. O modelo n??o somente enquadra o BSC em est??gios (pr??-institucional, semi-institucional e total institucionaliza????o), mas possibilita ainda conhecer de forma detalhada cada uma das caracter??sticas do BSC que o associam a esse est??gio, al??m de evidenciar as conseq????ncias que tal est??gio tem sobre o pr??prio BSC. Com base nele foi estruturada uma metodologia, por meio de um instrumento de pesquisa para um estudo emp??rico, que possibilitou conhecer os fatores respons??veis pelo est??gio de institucionaliza????o do BSC e que foi aplicado no desenvolvimento de um estudo de caso na Sabesp. Pode-se concluir que o BSC na Sabesp, faz parte de um conjunto de instrumentos para a gest??o da estrat??gia que n??o se limitou ao modelo proposto por Kaplan e Norton e que, na Sabesp, seus gestores t??m baixo n??vel de concord??ncia das praticas adotadas na organiza????o comparativamente ??s propostas por seus idealizadores, enfaticamente aquelas relacionadas aos terceiros, quarto e quinto princ??pios do BSC para que uma organiza????o esteja orientada para a estrat??gia. Os resultados apontam que o BSC da Sabesp se encontra no est??gio de semi-institucionaliza????o num processo de desinstitucionaliza????o o que pode causar sua descontinuidade e a perda dos benef??cios que s??o por ele gerados

Made available in DSpace on 2015-12-04T11:45:28Z (GMT). No. of bitstreams: 1 Norberto_Giuntini.pdf: 3415741 bytes, checksum: 72c67797a89f14a5fc368022990ed41b (MD5) Previous issue date: 2003-06-03 / In 1990, Robert S. Kaplan and David P. Norton developed in United States of America, a new system as support for decision 1, denominated Balanced Scorecard. Even supposing it is not an innovation once it is based on knowledge and principles enclosed in theories previously developed, the Balanced Scorecard has organized some of these theoretical principles, having as objective a "Control Panel" construction to manager the Companies strategy by monitoring financial results, through performance operational indicators that influence these results, growing the analysis capability and organizational knowledge. The published books and articles about Balanced Scorecard2, simplify the methodology description for its implementation and relate some of success cases occurred in companies from United States of America. The Balanced Scorecard is coming to an experimental phase in order to verify its principles and concepts adherence. Many companies operating in Brazil are implanting and implementing it, without divulgating the facilities and difficulties to align the management practices to the strategy and budget, premise that constitute the differentiation for the system to support decision. With these circumstances, the objective for this work is to contribute with the scientific research, presenting the practical experience of one company in activity in the country, by the theoretical principles of Balanced Scorecard applied, divulgating the results obtained and if the company had to recover to improvisation and adaptation to fit the situation not contemplated in Kaplan and Norton methodology developed. The research was made by bibliographical study and empirical research, in order to transmit the concepts that fundaments the Balanced Scorecard utilization, such as not mystify the facility proclaimed from its authors, from a field research done in Alcoa. The research was done based in two questionnaires, and one was constituted of 70 "opened" questions, applied in the Quality Manager, responsible to implanting and implementing the Balanced Scorecard in the company. The second questionnaire was constituted by 21 questions, tabulated in a scale like Likert, with eight levels, and it was applied in managers and users departments of Balanced Scorecard. Even though the Balance Scorecard theory establish facilities for its omplntation and implementation, the work hypothesis was confirmed, the implementation to the referred system needs adjustments and adaptations. These adjustment and adaptations are related to the people initiaves who are in the different hierarchical level to decide and the operate the actions to strategy and acquire knowledge to innovate the way of making the tasks. Other important factor is the difficult to measure objectively the strategy, throughout indicators inter-relation that mean the relation for cause and effect for these actions and iniciatives. Despite of adjustments and adaptations presented all long way, the Balanced Scorecard, constitute a recent tool, presenting evolution level, by the experiences acquired in companies that are adopting it. Even though presents difficulties in its implementation, the Balanced Scorecard represent a system for support decision to create and develop strategy management, doing its theoretic and practical principles an approach so actual related to the necessities established by the best practices to be observed in the Global World and in the Manager Accountancy / No ano de 1990, Robert S. Kaplan e David P. Norton desenvolveram, nos Estados Unidos da Am??rica, um sistema de suporte ?? decis??o, denominado Balanced Scorecard. Muito embora n??o seja inovador, por utilizar conhecimentos e princ??pios contidos em teorias desenvolvidas anteriormente, o Balanced Scorecard organizou alguns desses princ??pios te??ricos, tendo como objetivo a constru????o de um "painel de controle" para gerenciar a estrat??gia da empresa, monitorando os resultados financeiros, atrav??s do desempenho de indicadores operacionais que influenciam esses resultados, aumentando a capacidade de an??lise e aprendizado organizacional. Os livros e artigos sobre o Balanced Scorecard publicados simplificam a descri????o metodol??gica de sua implementa????o e relatam somente os casos de sucesso ocorridos em empresas estabelecidas nos Estados Unidos da Am??rica. O Balanced Scorecard est?? passando por uma fase experimental para a verifica????o da ader??ncia dos seus princ??pios e conceitos. V??rias empresas operando no Brasil est??o implantando-o e implementando-o, n??o divulgando as facilidades e dificuldades para alinhar as pr??ticas gerenciais ?? estrat??gia e ao or??amento, premissas que constituem diferenciais do referido sistema de suporte ?? decis??o. Diante de tais circunst??ncias, este trabalho, tem como objetivo contribuir com a pesquisa cient??fica, apresentando uma experi??ncia pr??tica de uma empresa em atividade no pa??s, quanto ?? aplica????o dos princ??pios te??ricos do Balanced Scorecard, divulgando os resultados obtidos e se a empresa teve que recorrer a improvisa????es ou adapta????es para fazer frente a situa????es n??o contempladas na metodologia desenvolvida por Kaplan & Norton. A pesquisa foi efetuada por meio de estudo bibliogr??fico e pesquisa emp??rica, procurando transmitir os conceitos que fundamentam a utiliza????o do Balanced Scorecard, bem como desmistificar a facilidade apregoada por seus autores, a partir de pesquisa de campo efetuada na unidade Po??os de Caldas da Alcoa. A pesquisa foi efetuada utilizando-se de dois question??rios, o primeiro constitu??do de 70 perguntas "abertas", aplicado na Gerencia de Qualidade, respons??vel pela implanta????o e implementa????o do Balanced Scorecard na empresa. O segundo question??rio, constitu??do de 21 perguntas, tabuladas numa escala tipo Likert, com oito n??veis, foi aplicado nas ger??ncias e departamentos usu??rias do Balanced Scorecard. Embora a teoria do Balanced Scorecard estabele??a facilidades para a sua implanta????o e implementa????o, a hip??tese do trabalho foi confirmada, na medida que a implementa????o do referido sistema de suporte ?? decis??o necessita de ajustes e adapta????es. Estes ajustes e adapta????es est??o relacionados ?? cultura, cren??as e valores, administra????o dos recursos dispon??veis e das iniciativas das pessoas que atuam nos diferentes n??veis hier??rquicos para decidir e operacionalizar as a????es voltadas ?? estrat??gia e adquirir o conhecimento para inovar a forma de fazer as tarefas. Outro fator importante consiste na dificuldade de se mensurar objetivamente a estrat??gia, atrav??s da inter-rela????o de indicadores que traduzam numa rela????o de causa e efeito essas a????es e iniciativas. Apesar dos ajustes e adapta????es apresentadas ao longo do trabalho, o Balanced Scorecard, constitui-se numa ferramenta recente, apresentando est??gio de evolu????o, em fun????o das experi??ncias adquiridas pelas organiza????es que o est??o utilizando. Embora apresente dificuldades na sua implementa????o, o Balanced Scorecard representa um sistema de suporte ?? decis??o para criar e desenvolver a gest??o estrat??gica, fazendo dos seus princ??pios te??ricos e pr??ticos, uma abordagem bastante atual relacionada ??s necessidades estabelecidas pela melhores pr??ticas a serem observadas no mundo globalizado e pela contabilidade gerencial.