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ImplementaĆ§Ć£o do Balanced Scorecard na Academia Militar
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Abstract(s)
O contexto em que as organizaƧƵes vivem nos dias de hoje encontra-se em constante mutaĆ§Ć£o e tais mudanƧas ocorrem muito rapidamente. Com isto, Ć© necessĆ”rio que as organizaƧƵes tomem decisƵes constantemente e que existam instrumentos que forneƧam informaƧƵes importantes para ajudar essa tomada de decisĆ£o, de modo a uma maior eficiĆŖncia e eficĆ”cia na gestĆ£o dos recursos, tendo sempre em conta a consecuĆ§Ć£o dos objetivos estratĆ©gicos a que cada organizaĆ§Ć£o se propƵe. Assim sendo, o presente trabalho encontra-se subordinado ao tema āImplementaĆ§Ć£o do Balanced Scorecard na Academia Militarā.
Sendo a Academia Militar uma organizaĆ§Ć£o pĆŗblica, os seus principais objetivos nĆ£o tĆŖm a ver com a vertente financeira, mas sim com os āclientesā. 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 decisĆ£o e em que medida Ć© possĆvel, e necessĆ”rio, a implementaĆ§Ć£o de outro instrumento, neste caso o Balanced Scorecard.
Neste trabalho de Ćndole cientĆfica recorreu-se Ć mais variada metodologia. Na parte teĆ³rica, para recolher os dados, utilizou-se a revisĆ£o bibliogrĆ”fica. JĆ” na parte prĆ”tica, utilizou-se entrevistas e inquĆ©ritos. Por fim, desenvolveu-se um modelo deste sistema.
Os resultados evidenciaram que a Academia Militar nĆ£o possui nenhum sistema de gestĆ£o estratĆ©gica, apenas de gestĆ£o. Sob este sistema nĆ£o Ć© possĆvel saber o grau de consecuĆ§Ć£o dos objetivos e atividades, apenas o grau financeiro, o que apresenta muitas carĆŖncias. O Balanced Scorecard pode ser a resposta a estes problemas, pois, como verificado, este modelo permite medir o desempenho organizacional e a execuĆ§Ć£o da estratĆ©gia, atravĆ©s da sua monitorizaĆ§Ć£o 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. Thatās 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. Thatās 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
GestĆ£o EstratĆ©gica Balanced Scorecard Academia Militar
Citation
Publisher
Academia Militar. DireĆ§Ć£o de Ensino