THE BALANCED SCORECARD IN NON-ECONOMIC ORGANIZATIONS: A CASE STUDY

This article aims to show the applicability of the Balanced Scorecard (BSC) in organizations without economic purposes through the presentation of a research developed in an educational foundation. Methodologically this article is classified as descriptive and exploratory with a qualitative approach...

Descripción completa

Detalles Bibliográficos
Autores: Rosa, Marcelo Medeiros da, Petri, Sérgio Murilo, Bianco, Patrícia, Dias, Ibsem Agrello
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2016
País:Brasil
Institución:Universidade do Sul de Santa Catarina (UNISUL)
Repositorio:Revista Eletrônica de Estratégia e Negócios
Idioma:portugués
OAI Identifier:oai:portaldeperiodicos.animaeducacao.com.br:article/3501
Acceso en línea:https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/3501
Access Level:acceso abierto
Palabra clave:Balanced Scorecard
Performance Evaluation
Management
Strategic Map
Strategic Panel.
Avaliación de Desempeño
Gestión
Mapa Estratégico
Panel Estratégico.
Avaliação de Desempenho
Gestão
Painel Estratégico.
Descripción
Sumario:This article aims to show the applicability of the Balanced Scorecard (BSC) in organizations without economic purposes through the presentation of a research developed in an educational foundation. Methodologically this article is classified as descriptive and exploratory with a qualitative approach, in the form of a case study. As a result, it is clear that the BSC can be used as a management tool for non-profit entities, since the interactions cause-effect demonstrated by means of panels and the strategic map of the organization studied contributed to the translation of strategy measurable targets and logical connection between objectives, performance indicators and the expected results, facilitating the understanding, control and enforcement of established targets.