O balanced scorecard como ferramenta de gestão para o aperfeicoamento do controle gerencial nas organizações militares prestadoras de serviços : uma abordagem comparativa

Abstract

In the early 90s, one of the most important goals of Naval Administration was to develop internal controls and to establish more efficient costs for the military organizations specialized in providing industrial services. Taking advantage of the emerge of the Plano Diretor da Reforma do Aparelho do Estado – a plan that directs the Reform of Brazilian State Structure, controlling tools available from the Sistema Integrado de Administração Financeira do Governo Federal – an integraded system of Brazilian Federal Government for financial administration purposes, and theory of cost accounting, Brazilian Navy has created OMPS system in order to see the real costs of the Military Organizations and its own strategic necessities. Another factor that came in force was the autonomy of management to the military organizations which provide services (OMPS). This was an initiative of the Brazilian Navy to flex and modern the way of manage the Public Administration. In the 1990s was created by American researchers Robert Kaplan and David Norton the Balanced Scorecard (BSC). It brought a new methodology and measure system as contrast to the excessive traditional focus on the financial measurements in the short term. The BSC explains strategy in operational terms, making it an everybody’s effort. Also, it converts in a continuous process as well as to mobilize everybody to a change in a new group of values and cultural priorities. The goal of this study is to evidence the relevant aspects of the BSC’s management system in order to improve, through comprehensive approach, the management controlling in the OMPS. It gives two questions, which need to be answered: (a) what relevant aspects of the BSC will contribute to improve the management controlling; and (b) how the application of the excellent aspects of the BSC will be able to contribute for improvement of the management controlling in these Organizations. The nature of these questions gave researchers two dimensions: quantitative and qualitative one. In the first one the study tried to establish percentiles in according with the answers collected in semi-structured questionnaires forwarded to eighteen Brazilian institutions, which have implemented BSC, and to five OMPS. In the qualitative approach the study tried to identify, analyzing the contents of the answers of the questionnaires and the e-mail messages from experts, the repetitive perceptions and most different answers connected with the study questions. The informations were analyzed in base of the theory reference used in the study. In the end of the research, it was concluded that the prominent tool is adequate to the necessities of the MB, and the results of its applications in the referenced Institutions pointed out that it will contribute to improve the management controlling of the OMPS, suggesting its implementation in an experimental way by a leading project