Balanced Scorecard em uma empresa de saneamento básico
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Arquivos
Data
2015
Tipo de documento
Dissertação
Título da Revista
ISSN da Revista
Título de Volume
Área do conhecimento
Ciências Sociais Aplicadas
Modalidade de acesso
Acesso aberto
Editora
Autores
Soares, Micheli Amaral
Orientador
Lima, Carlos Rogério Montenegro de
Coorientador
Resumo
O saneamento básico vive um cenário de grandes desafios, seja devido à recente regularização do setor, exigências maiores dos consumidores, maior evidência das questões ambientais ou a necessidade de grandes investimentos frente aos déficits históricos existentes. Esse panorama exige a busca de uma gestão que gere melhores resultados, que utilize com eficiência recursos escassos e relevantes como a água e o meio ambiente. A avaliação de desempenho, realizada por meio do Balanced Scorecard é apresentada nesta pesquisa como um meio para embasar uma gestão mais competente. Nesse contexto, o presente estudo tem como objetivo elaborar uma proposta de avaliação de desempenho alicerçado no Balanced Scorecard para a gestão estratégica de uma empresa de saneamento básico. Para tanto, foi necessário identificar, validar e elaborar uma proposta estruturada de planejamento estratégico, realizar o desdobramento do planejamento estratégico por meio do Balanced Scorecard, e fazer a proposição de um roteiro para institucionalização do referido modelo. A pesquisa teve a abordagem qualitativa, envolve a aplicação de pesquisa exploratória e descritiva, na forma de estudo de caso e é baseado em entrevistas, questionários, documentos e observação. A partir das análises realizadas, constatou-se que na instituição não existia planejamento estratégico, resultando informações fragmentadas. Realizou-se então o desdobramento dos objetivos estratégicos, indicadores e iniciativas estratégicas baseados em três temas que emergiram na pesquisa: o crescimento com sustentabilidade econômica e financeira, rumo à universalização e a qualidade dos serviços com sustentabilidade socioambiental. Por último, propôs-se o roteiro para institucionalização do modelo de avaliação de desempenho proposto como forma de operacionalizar, na prática, a implantação da avaliação de desempenho por meio do BSC com vistas a alinhar a organização na conquista de suas estratégias
Sanitation current scenario is of great challenges due to recent regulation of the sector, evolving customer demands, greater evidence of environmental issues or the need for large investments compared to the existing historic deficits. These circumstances requires the search for a management that generates better results, using efficiently scarce, and relevant resources such as water and the environment. The performance evaluation, carried out through the Balanced Scorecard is presented in this research as a mean to support a more competent management. In this context, this study aims to draw up a performance evaluation proposal founded on the Balanced Scorecard for strategic management of a sanitation company. Therefore, it was necessary to identify, validate and develop a structured proposal for strategic planning, to unfold it through the balanced scorecard, and finally to propose a roadmap for institutionalization of that model. The research had a qualitative approach, which involves the application of exploratory and descriptive research in the form of case study, and is based on interviews, questionnaires, documents and observation. From the analysis, it was found that the institution did not had a strategic planning resulting in fragmented information. Then held up the deployment of strategic objectives, indicators and strategic initiatives based on three themes that emerged in the survey: growth with economic and financial sustainability, towards universalization and quality of services with social and environmental sustainability. Finally proposed a script for institutionalization of the performance evaluation model proposed as a way to operate in practice, the implementation of performance assessment by the BSC seeking to align the organization in achieving its strategies
Sanitation current scenario is of great challenges due to recent regulation of the sector, evolving customer demands, greater evidence of environmental issues or the need for large investments compared to the existing historic deficits. These circumstances requires the search for a management that generates better results, using efficiently scarce, and relevant resources such as water and the environment. The performance evaluation, carried out through the Balanced Scorecard is presented in this research as a mean to support a more competent management. In this context, this study aims to draw up a performance evaluation proposal founded on the Balanced Scorecard for strategic management of a sanitation company. Therefore, it was necessary to identify, validate and develop a structured proposal for strategic planning, to unfold it through the balanced scorecard, and finally to propose a roadmap for institutionalization of that model. The research had a qualitative approach, which involves the application of exploratory and descriptive research in the form of case study, and is based on interviews, questionnaires, documents and observation. From the analysis, it was found that the institution did not had a strategic planning resulting in fragmented information. Then held up the deployment of strategic objectives, indicators and strategic initiatives based on three themes that emerged in the survey: growth with economic and financial sustainability, towards universalization and quality of services with social and environmental sustainability. Finally proposed a script for institutionalization of the performance evaluation model proposed as a way to operate in practice, the implementation of performance assessment by the BSC seeking to align the organization in achieving its strategies
Palavras-chave
Planejamento estratégico, Padrões de desempenho, Controle de qualidade, Saneamento, Administração de empresas