The use of managerial tools in third sector management: relevance of BSC application
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | GEPROS. Gestão da Produção. Operações e Sistemas |
Texto Completo: | https://revista.feb.unesp.br/gepros/article/view/154 |
Resumo: | The academic discussions on management in the Third Sector in Brazil are incipient. They hold the paradox related to the management of organizations that, even without presenting profit, are regarded as organizations, as well as the issue on the use of inadequate management tools xx that assist xx profit organizations with predominant economic and financial interest with regard to organizations with diversified natures and purposes, both from the market and the governments. The Balanced Scorecard (BSC) is a tool which allows for the alignment of strategic performance of the third sector institution within its society perspectives, its internal processes, learning and growth. The strategic map and the detailing of the BSC panel – as well as of the strategic theme on the learning and growth – are presented in this paper, confirming that the BSC methodology has a strong relevance in a third sector organization, when adequately adapted. Such fact is confirmed in this case study, applied to the Salesian Body of Social Action located in the city of Porto Alegre, state of Rio Grande do Sul, Brazil. xx The strategic theme of the organizational learning was underscored, especially for the organizations involved with intangible assets, focusing on the development of the individual skills of the collaborators and on the commitment of the social responsibility. Keywords: Third sector organizations; Balanced Scorecard; Strategy implementation. |
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GEPROS. Gestão da Produção. Operações e Sistemas |
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The use of managerial tools in third sector management: relevance of BSC applicationA utilização de ferramentas gerenciais na gestão do terceiro setor: relevância do BSC – uma aplicaçãoThe academic discussions on management in the Third Sector in Brazil are incipient. They hold the paradox related to the management of organizations that, even without presenting profit, are regarded as organizations, as well as the issue on the use of inadequate management tools xx that assist xx profit organizations with predominant economic and financial interest with regard to organizations with diversified natures and purposes, both from the market and the governments. The Balanced Scorecard (BSC) is a tool which allows for the alignment of strategic performance of the third sector institution within its society perspectives, its internal processes, learning and growth. The strategic map and the detailing of the BSC panel – as well as of the strategic theme on the learning and growth – are presented in this paper, confirming that the BSC methodology has a strong relevance in a third sector organization, when adequately adapted. Such fact is confirmed in this case study, applied to the Salesian Body of Social Action located in the city of Porto Alegre, state of Rio Grande do Sul, Brazil. xx The strategic theme of the organizational learning was underscored, especially for the organizations involved with intangible assets, focusing on the development of the individual skills of the collaborators and on the commitment of the social responsibility. Keywords: Third sector organizations; Balanced Scorecard; Strategy implementation.As discussões na esfera acadêmica sobre gestão no Terceiro Setor no Brasil são incipientes e carregam consigo o paradoxo relativo à gestão de organizações que, mesmo sem finalidades lucrativas, não deixam de ser organizações, como também a problemática da inadequação do uso de ferramentas gerenciais, desenvolvidas para atender organizações de finalidades lucrativas, com predomínio de interesses econômico-financeiros, em relação às organizações com natureza e finalidades diversas, tanto dos mercados como dos governos.O Balanced Scorecard, é uma ferramenta que, embora desenvolvida para organizações de finalidade lucrativa, permite o alinhamento da execução da estratégica da instituição do Terceiro Setor, nas suas perspectivas de sociedade, processos internos e aprendizagem e crescimento. A elaboração do mapa estratégico e o detalhamento do painel do BSC, do tema estratégico do aprendizado e crescimento, é apresentada neste artigo, permitindo comprovar que a metodologia do BSC se aplica e possui forte relevância também, numa organização do Terceiro Setor, quando adequadamente adaptada; fato comprovado neste estudo de caso, aplicado à Rede Salesiana de Ação Social, com sede em Porto Alegre-RS. Destacou-se o tema estratégico do aprendizado organizacional para ressaltar a sua importância, especialmente nestas organizações, envolvidas com ativos intangíveis, com foco no desenvolvimento das competências individuais dos colaboradores e no compromisso da responsabilidade social. Palavras-chave: Organizações do Terceiro Setor; Balanced Scorecard; Implementação de EstratégiaA Fundacao para o Desenvolvimento de Bauru (FunDeB)2007-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revista.feb.unesp.br/gepros/article/view/15410.15675/gepros.v0i2.154Revista Gestão da Produção Operações e Sistemas; n. 2 (2007); Pag. 611984-2430reponame:GEPROS. Gestão da Produção. Operações e Sistemasinstname:Universidade Estadual Paulista (UNESP)instacron:UNESPporhttps://revista.feb.unesp.br/gepros/article/view/154/139Ensslin, LeonardoVianna, William Barbosainfo:eu-repo/semantics/openAccess2008-10-15T20:19:02Zoai:ojs.gepros.emnuvens.com.br:article/154Revistahttps://revista.feb.unesp.br/geprosPUBhttps://revista.feb.unesp.br/gepros/oaigepros@feb.unesp.br||abjabbour@feb.unesp.br1984-24301809-614Xopendoar:2008-10-15T20:19:02GEPROS. Gestão da Produção. Operações e Sistemas - Universidade Estadual Paulista (UNESP)false |
dc.title.none.fl_str_mv |
The use of managerial tools in third sector management: relevance of BSC application A utilização de ferramentas gerenciais na gestão do terceiro setor: relevância do BSC – uma aplicação |
title |
The use of managerial tools in third sector management: relevance of BSC application |
spellingShingle |
The use of managerial tools in third sector management: relevance of BSC application Ensslin, Leonardo |
title_short |
The use of managerial tools in third sector management: relevance of BSC application |
title_full |
The use of managerial tools in third sector management: relevance of BSC application |
title_fullStr |
The use of managerial tools in third sector management: relevance of BSC application |
title_full_unstemmed |
The use of managerial tools in third sector management: relevance of BSC application |
title_sort |
The use of managerial tools in third sector management: relevance of BSC application |
author |
Ensslin, Leonardo |
author_facet |
Ensslin, Leonardo Vianna, William Barbosa |
author_role |
author |
author2 |
Vianna, William Barbosa |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Ensslin, Leonardo Vianna, William Barbosa |
description |
The academic discussions on management in the Third Sector in Brazil are incipient. They hold the paradox related to the management of organizations that, even without presenting profit, are regarded as organizations, as well as the issue on the use of inadequate management tools xx that assist xx profit organizations with predominant economic and financial interest with regard to organizations with diversified natures and purposes, both from the market and the governments. The Balanced Scorecard (BSC) is a tool which allows for the alignment of strategic performance of the third sector institution within its society perspectives, its internal processes, learning and growth. The strategic map and the detailing of the BSC panel – as well as of the strategic theme on the learning and growth – are presented in this paper, confirming that the BSC methodology has a strong relevance in a third sector organization, when adequately adapted. Such fact is confirmed in this case study, applied to the Salesian Body of Social Action located in the city of Porto Alegre, state of Rio Grande do Sul, Brazil. xx The strategic theme of the organizational learning was underscored, especially for the organizations involved with intangible assets, focusing on the development of the individual skills of the collaborators and on the commitment of the social responsibility. Keywords: Third sector organizations; Balanced Scorecard; Strategy implementation. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-06-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.feb.unesp.br/gepros/article/view/154 10.15675/gepros.v0i2.154 |
url |
https://revista.feb.unesp.br/gepros/article/view/154 |
identifier_str_mv |
10.15675/gepros.v0i2.154 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revista.feb.unesp.br/gepros/article/view/154/139 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
A Fundacao para o Desenvolvimento de Bauru (FunDeB) |
publisher.none.fl_str_mv |
A Fundacao para o Desenvolvimento de Bauru (FunDeB) |
dc.source.none.fl_str_mv |
Revista Gestão da Produção Operações e Sistemas; n. 2 (2007); Pag. 61 1984-2430 reponame:GEPROS. Gestão da Produção. Operações e Sistemas instname:Universidade Estadual Paulista (UNESP) instacron:UNESP |
instname_str |
Universidade Estadual Paulista (UNESP) |
instacron_str |
UNESP |
institution |
UNESP |
reponame_str |
GEPROS. Gestão da Produção. Operações e Sistemas |
collection |
GEPROS. Gestão da Produção. Operações e Sistemas |
repository.name.fl_str_mv |
GEPROS. Gestão da Produção. Operações e Sistemas - Universidade Estadual Paulista (UNESP) |
repository.mail.fl_str_mv |
gepros@feb.unesp.br||abjabbour@feb.unesp.br |
_version_ |
1800215695006367744 |