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Implementação do Balanced Scorecard na Academia Militar
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Abstract(s)
O contexto em que as organizações vivem nos dias de hoje encontra-se em constante mutação e tais mudanças ocorrem muito rapidamente. Com isto, é necessário que as organizações tomem decisões constantemente e que existam instrumentos que forneçam informações importantes para ajudar essa tomada de decisão, de modo a uma maior eficiência e eficácia na gestão dos recursos, tendo sempre em conta a consecução dos objetivos estratégicos a que cada organização se propõe. Assim sendo, o presente trabalho encontra-se subordinado ao tema “Implementação do Balanced Scorecard na Academia Militar”.
Sendo a Academia Militar uma organização pública, os seus principais objetivos não têm a ver com a vertente financeira, mas sim com os “clientes”. Por isso tem-se que utilizar todos os seus recursos da melhor maneira para satisfazer todas as necessidades destes. Posto isto, este estudo visa perceber qual o instrumento que a Academia possui para ajudar a tomada de decisão e em que medida é possível, e necessário, a implementação de outro instrumento, neste caso o Balanced Scorecard.
Neste trabalho de índole científica recorreu-se à mais variada metodologia. Na parte teórica, para recolher os dados, utilizou-se a revisão bibliográfica. Já na parte prática, utilizou-se entrevistas e inquéritos. Por fim, desenvolveu-se um modelo deste sistema.
Os resultados evidenciaram que a Academia Militar não possui nenhum sistema de gestão estratégica, apenas de gestão. Sob este sistema não é possível saber o grau de consecução dos objetivos e atividades, apenas o grau financeiro, o que apresenta muitas carências. O Balanced Scorecard pode ser a resposta a estes problemas, pois, como verificado, este modelo permite medir o desempenho organizacional e a execução da estratégia, através da sua monitorização constante.
Abstract The context in which organizations are living today are constantly changing and these changes occur very quickly. The organizations need to make decisions constantly. However this requires instruments that provide this important information to help decision making in order to enhance efficiency and effectiveness in resource management, taking into account the achievement of strategic objectives that each organization is proposed. That’s why this work is entitled "Implementing the Balanced Scorecard at the Military Academy." As the Military Academy is a public organization, its main objectives have nothing to do with the financial aspect, but with customers. It has to use all their resources the best way possible to know all the needs. That said, this study aims to determine which is the instrument that the Academy has to aid decision making, and to what extent is possible and necessary to the implementation of another instrument, in this case the Balanced Scorecard. The scientific nature of this work resorted to the more varied methodology. In the theoretical part, to collect the data, we used the literature review. In the practical part, we used interviews and surveys. Finally it was possible to model the system. The results showed that the Military Academy has no strategic management system, only management. And even this management system cannot know the degree of achievement of objectives and activities; it is only financial, with so many needs. The Balanced Scorecard can be the answer to these problems because, as seen, this model allows us to measure organizational performance and strategy execution, through its constant monitoring.
Abstract The context in which organizations are living today are constantly changing and these changes occur very quickly. The organizations need to make decisions constantly. However this requires instruments that provide this important information to help decision making in order to enhance efficiency and effectiveness in resource management, taking into account the achievement of strategic objectives that each organization is proposed. That’s why this work is entitled "Implementing the Balanced Scorecard at the Military Academy." As the Military Academy is a public organization, its main objectives have nothing to do with the financial aspect, but with customers. It has to use all their resources the best way possible to know all the needs. That said, this study aims to determine which is the instrument that the Academy has to aid decision making, and to what extent is possible and necessary to the implementation of another instrument, in this case the Balanced Scorecard. The scientific nature of this work resorted to the more varied methodology. In the theoretical part, to collect the data, we used the literature review. In the practical part, we used interviews and surveys. Finally it was possible to model the system. The results showed that the Military Academy has no strategic management system, only management. And even this management system cannot know the degree of achievement of objectives and activities; it is only financial, with so many needs. The Balanced Scorecard can be the answer to these problems because, as seen, this model allows us to measure organizational performance and strategy execution, through its constant monitoring.
Description
Keywords
Gestão Estratégica Balanced Scorecard Academia Militar
Pedagogical Context
Citation
Publisher
Academia Militar. Direção de Ensino