O Plano Diretor e a metodologia do “Balanced Scorecard”: um estudo de possibilidades para o aperfeiçoamento da gestão orçamentária e financeira da Marinha do Brasil

Abstract

Created in 1963, the “Plano Diretor” (PD) is the budgetary master plan of the Brazilian Navy, meant as an instrument of budget and finance management, applied to all administrative levels of the institution, subordinated to the Brazilian Navy Strategic Plan and connected to legal documents such as the Defense National Strategy, the Fiscal Responsibility Law and the Multiannual Plan (PPA) of the federal government, among other laws, rules and case laws. These three documents above the PD are more recent and emerged from the 90 ́s, along with management programs aimed at increasing the quality and transparency in public administration, also adopted at the Brazilian Navy in order to keep institutional management constantly updated, following the evolution of concept s and systems both in public and in private means, as appropriate. In parallel, the world knew the studies of Kaplan and Norton, a scholar of Harvard University and an executive and researcher, respectively, who created together a new model of business performance measurement, later turned into a strategic management system, the Balanced Scorecard (BSC). The BSC meant to guide the execution of critical management processes such as: the translation of business strategy into tangible objectives and measures, a proper dissemination of strategic attributes, planning and alignment of organizational goals and initiatives, and feedback mechanisms a ssociated to strategic learning. In the scope of these important concepts, this paper is intended to make a parallel between the PD and the BSC, comparing their commitment to institutional strategy, wide and correct communication and long-term strategic planning, particularly in terms of repercussion to the budget and finance management, in order to find ways to improve the PD system and its parameters. To this end, we will start addressing the evolution of the public management, focusing on the inclusion of the Brazilian Navy in this context, particularly the development of its budgetary master plan, the PD, to be presented in its main features, including the necessary adapta tion of the PD system to the PPA. In addition, we shall point the most important characteristics of the BSC methodology, yet seeking to identify correlations with budget subjects and the possibilities of its application in the public sector, especially what may be related to the Brazilian Navy and the PD. At the end, we will seek to clarify the extent to which BSC and the PD system are already approached and how to draw lessons and suggestio ns out of the balanced scorecards model, thus aiming a better dissemination of Brazilian Navy strategic planning, inside and outside the institution, and possibly offering some help to its own review process, with an emphasis on budget and finance manageme nt and the need to make "public transparency" means, rather than a mere statutory requirement, another opportunity either to approximate the Brazilian Navy to its external stakeholders, which is already being reached, somehow, with the importance Brazilian Navy has been giving to its communication branch, as, on the other hand, to get an increase on the level of budget allocations and also find partnerships and alternative funding sources.