O BALANCED SCORECARD COMO FERRAMENTA DE GESTÃO ESTRATÉGICA EM UMA UNIVERSIDADE FEDERAL
The study’s aim is to structure a Balanced Scorecard for the Department of Accounting Sciences of Federal University of Santa Catarina, whose purpose is to align a business area (CCN) with the strategies defined by the corporation (UFSC). To prepare the BSC we depart from the information contained i...
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| Autores principales: | , , , |
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| Formato: | article |
| Lenguaje: | ES PT |
| Publicado: |
Universidade Federal de Santa Catarina
2012
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/e592c1d632264612ba9f7c1400a8d79d |
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| Sumario: | The study’s aim is to structure a Balanced Scorecard for the Department of Accounting Sciences of Federal University of Santa Catarina, whose purpose is to align a business area (CCN) with the strategies defined by the corporation (UFSC). To prepare the BSC we depart from the information contained in the strategic planning of the department, developed in 2008 for the period 2009-2020. The strategy map includes four perspectives, seven subareas, twenty-six objectives, as well as the relations between them. The base map is the people, than through processes that relate with customers and the society. After, based on defined objectives, elaborated the balanced panel. In it, each objective has a control indicator, a reference value, an objective (to be achieved by 2020) and actions or initiatives to be taken to achieve the objectives. However, because they are strategic information, are presented in more detail only the information from the perspective "people". The results of this perspective are: i) for the control indicator % of professors with study groups registered in the CNPQ has 25% as a reference and it is estimated as a target percentage of 50%, ii) for the % of doctors with a Pos-Doc completed or under development have as reference 20% and as target 50, iii) for the % of professors who attended at least one course per year offered by the PROFOR has 22% currently with the target of 80%, iv) for the number of programs University/Professor/Company, reference of 2 and target of at least 5, v) ultimately, for the % of professors belonging to the CFC, CPC, Ibracon, CRCs the institution now has 15% and has with target 30% by 2020. |
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