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Previous issue date: 2008-03-28 / This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Centers for Technological Education Institution in Brazil, the CEFET s (Centro Federal de Educa??o Tecnol?gica), government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. Taking the FORPLAN/CONCEFET performance indicators matrix it is developed a set of performance indicators for the two tops perspective in the conceptual model proposed five for customer/society perspective and three for financial/budget perspective. A field survey with ten CEFET s General Directors is conducted to validate the indicators and assess the perception of the Directors on the hierarchy of the conceptual model, and a hierarchy among the indicators as well. The main results suggests that the indicators are validated, that most of the Directors support the hierarchy presented in the conceptual model but 30% of them have a traditional model with financials coming first. In terms of indicator hierarchy, there s a slight priority for the student unitary cost among the financial perspective indicators, and a relative balance among the customer/society perspective indicators / Esta Tese de Mestrado apresenta uma contribui??o ? aplica??o do Balanced Scorecard (BSC) no ?mbito de organiza??es sem fins lucrativos, com estudo em Institui??es Federais de Educa??o Tecnol?gica do Brasil. ? realizado um levantamento dos modelos de aplica??o do BSC na literatura os quais apresenta como principal varia??o o posicionamento e hierarquia das perspectivas financeira e cliente. A revis?o da literatura gera um modelo conceitual com invers?o da perspectiva final de financeira para cliente, para aplica??o ?s organiza??es foco da pesquisa. Partindo dos indicadores existentes no sistema CONCEFET s?o propostos indicadores simplificados para as perspectivas cliente e financeira. ? preparado um question?rio explorando a vis?o dos dirigentes quanto aos indicadores propostos e realizada uma an?lise onde se procura verificar qual a predomin?ncia de enfoque de hierarquia entre as duas perspectivas. Os principais resultados sugerem uma valida??o dos indicadores e uma vis?o n?o convergente quanto a hierarquia das perspectivas. Ainda, a pesquisa sugere haver uma hierarquia dentre os indicadores que poderia ser a base para atribui??o de pesos aos mesmos em uma eventual modelagem de BSC para Institui??es Federais de Educa??o Tecnol?gica
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/14883 |
| Date | 28 March 2008 |
| Creators | Silva, Cleide Maria Rodrigues Cl?maco Costa e |
| Contributors | CPF:00907736750, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4784139P6, Ramos, Anat?lia Saraiva Martins, CPF:24140392304, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4782144T2, Ara?jo, Renato Samuel Barbosa de, CPF:48180068404, http://lattes.cnpq.br/8844681795357306, Ramos, Rubens Eug?nio Barreto |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-Gradua??o em Engenharia de Produ??o, UFRN, BR, Estrat?gia; Qualidade; Gest?o Ambiental; Gest?o da Produ??o e Opera??es |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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