The Balanced Scorecard - BSC - is a business management methodology that measures operational performance, using at least two costume financial indicators, accompanying indicators of customer satisfaction, efficiency of two internal operational processes and institutional innovation capacity, comparing year of establishment not strategic plan. The results obtained in these additional areas can then ensure two financial results and help lead to the organization of two strategic objectives, normally long term.
The balancing of the four perspectives allows senior officials, once trained in the methodology, to understand the financial consequences of their actions and decisions of the leaders, or to reconfirm two long-term successors. The objectives and measures used must not be derived from a hierarchical process (from top to bottom), guided by the missão and visão do future da Instituição.
O BSC is an easy-to-apply methodology that covers all the levels of the Institution and allows a clear view of two issues to be followed and how to correct the changes of course.
1 - Introduction
The success of an undertaking is not its main purpose, but it is defined in its mission and vision, in its strategic definition. This is a revolutionary product, with a very good price and with a high quality of agreement, it can be done differently, please do not care. It is necessary to understand how it works or the business complex, or organizational process, and equips it with instruments that indicate at all times how the company is doing and give feedback so that each person in charge of each activity in the company can correct or rule with agility and efficiency..
O BSC differs from all the other management models because it can add all the financial and non-financial control models that exist, since it provides the administrator with a form of performance indicator. It is a support system to accompany and monitor the evolution of the company's decisions, focused on key indicators. Each person in the organization must understand each aspect related to strategy, so that the succession remains complete.
Or main effect or realization of this ferramenta is its ability to enable managers or power to measure everything. It is not conceived as a dimension of evaluation of events not financial, so that everything in the organization happens to be measured.
Measuring the strategy allows you to confirm or put aside the actions of cause and effects assumed when you establish the strategy. É uma vital information. Your strategy is based on not that you accredit that you will create value for your organization. This is not due to your assumption that the strategy is based on it may be wrong and then you can re-write the strategy.
To measure you, obtain the necessary information to solve the failure or to confirm a strategic plan. Or greater effect of a strategic boa, defined and confirmed, it is a fact that will strengthen the company or be communicated to all organizations, making it transparent for all people regardless of importance of measurement.
By using the BSC in Higher Education Institutions as a determining factor for the success, the main causes that affect the organizational performance have been identified, since this methodology allows this type of assessment, including, allowing the correction of certain objectives or indicators by There is no cause and effect relationship as desired to achieve.
For Rocha (2000), another positive point in the application of the general structure of indicators, facilitating or controlling, including visual, the performance and performance of the institution. By analyzing each perspective, making it possible to identify the absence of various processes or failures at hand, such as, for example, education, focusing on the main points that can affect the realization of the main goals; In the perspective of two clients, or establishment of indicators that allow or control the same or monitoring of the current situation;; In the perspective of two internal processes, including the innovation process, which induces the organizations to listen and introduce the customer's voice in their processes, innovating and creating solutions to or atual problems and, for that matter, in the perspective of learning and growth, and possible identify faults in the structure,The conditions that are offered by the organization, in the qualification of two professionals, our existing information systems, are essential factors to give or support necessary for the other perspectives.
2 - O Balanced Scorecard and its philosophy
During the Industrial Era, from 1850 to 1975, or successive companies, it was determined how to take advantage of two benefits from economies of scale in the scope. During this period, financial control systems were developed as an aim to facilitate and monitor efficient allocation of financial and physical capital. In the last decades of the 20th century or the advent of the Information Era, it has become obsolete, many of the fundamental premises of industrial agreement. Segundo Reis (2001), the companies do not achieve more to obtain competitive vantages, sustain only with the rapid allocation of new technologies to physical assets and with the excellence of the effective management of two financial assets and passives.
Kaplan & Norton (1997) emphasize that the Information Era companies are based on a new set of operational premises: inter-functional processes; link with clients and suppliers; customer segmentation; global scale; innovation and conhecimento workers.
Leaf, or process of management in financial reports is shown to be inadequate, because it is daring to an accounting model developed by secures for an environment of isolated transactions between independent entities.
Reis (2001) says that there are several ways to adapt this financial accounting model and expand it so that it incorporates two intangible and intellectual assets of a company, such as high-quality products and services, motivated and qualified employees, internal processes efficient and consistent and satisfied and trustworthy customers. Take into consideration the intangible assets, not the moment to validate the performance of the companies and essential, once the most important thing for the company was the information on the physical and tangible assets.
In the 90s, it was a concern of the United States to measure the performance of organizations, the existing methods for assessing business performance, which were supported by our countable and financial indicators, were becoming obsolete. Academics and executives study, research and develop a new model that considers short and long term objectives, financial and non-financial measures, performance indicators and internal and external perspectives of business performance. A sit down was edited by Robert S. Kaplan, professor at Harvard Business School, and David P. Norton, president of Renaissance Solutions, in 1992, no article The balanced scorecard - measures that drive performance (Balanced Scorecard - measures that drive or perform) published in a concerted magazine Harvard Business Review.I did not know that we were here to start a revolution. Its sole objective was to show the disadvantages of using only financial measures to achieve business performance, encouraging companies to also measure factors such as quality and customer satisfaction.
Or I conceive that the chamaram authors of “Balanced Scorecard” (Cenário Balanceado) see very much being used in the United States as a suitable tool to measure or performance of organizations, becoming a brand of an organization being managed. Browse, many companies say that it is based on what their management system is based on.
Denominated by Cenário Balanceado, as Campos (1998) says, due to the fact that, according to our vision, an organization must be considered not in progress, the four sets of indicators are fully “balanced”, ou seja, applied with graus of relative importance, above all equitable, in order to enable a real and balanced development. For example, a company has been determined to exercise financially, but with indicators referring to or serving its clients that have been valued as low as expected, but very likely, in the medium term, it will present problems of survival.
A methodology created by Kaplan and Norton, according to their own words, no more than a set of indicators (measures) and counters (graphs) of a company “control panel”. Segundo Campos (1998), making an unpretentious analogy, would be something like a vehicle instrument panel.
Each car, aircraft or ship has its own control panel, with some mandatory gauges, such as speed, oil pressure, fuel level and other specific indicators, perhaps similar, but always identical.
Some refer to this panel as “Painel de Guerra”, once they consider that the companies are not in the market for war for its perpetuation.
Due to its graphical presentation and easy analysis, the set of measures of the background allows managers a quick and comprehensive view of the two business situation. A graphical presentation of two financial results resulting from actions taken and complemented by operational measures of satisfaction for two clients, two internal processes, and growth and learning, or two basic elements that lead the company to future financial performance of the business.
For Kaplan & Norton (1997), the BSC captures the critical value management activities created by capable and motivated employees and executives of the company.
Preserving, or interest in non-performance in the short term, through the financial perspective, or Balanced Scorecard clearly reveals the values of value for a superior competitive financial performance in the long term.
The same authors say that for the application of BSC in organizations, three aspects are of fundamental importance: integration between the four perspectives, so that these do not become isolated within the context; o balance between the important degrees of BSC perspectives; What the BSC is seen by the organization as a strategic management system and not some financial management.
Sendo also, Segundo Rocha (2000), or BSC is that a system of measures, must also translate into a vision the strategy of a business unit in objectives and tangible measures, which represents a balance between external indicators aimed at shareholders and clients, and internal measures two critical processes, innovation, learning and growth. An important balance between the outcome measures - the consequences of the past efforts - and the future performance vetores.
3 - Balanced Scorecard: its função
The Balanced Scorecard (BSC) provides managers with an instrument they need for future competitive success. The origins of BSC date back to 1990, as the objective of evaluating the business executives who felt secure as existing methods of evaluating business performance.
Also called the Spanish-speaking countries of the South America of the Command Board, or the Comprehensive Command Board on the Iberian Peninsula, or BSC have their origins in the United States in the 90's, from the questioning of executives regarding the security and adequacy of two methods. existing for a measurement of the performance of corporações.
The strategic objectives of a company are achieved when the director is capable of disseminating a common vision and inducing relevant actions to achieve or business success. O BSC integrates the three groups of actions that lead to this goal: Strategic, Operational and Organizational, establishing a structured process for the creation of adequate measures and objectives at all levels, enabling integration between the groups of actions and guaranteeing or aligning all to organization. Figure 1 is shown in this group of actions.
Fonte: Picorelli (2003).
The result of this study indicated a great dissatisfaction with the capacity of two indicators used to adequately provide or monitor the strategy outlined for the business. Outra criticism presented refers to the fact of the valuation methods that were based, perhaps that exclusively, companies have and consolidated finances, or that did not represent the actions in progress of companies, directed to or relationship as a client, product development, total quality, individual and organizational competencies.
In the face of the emergence of the need for a moment of great competition and universal agreement, a study group was created as the objective of developing a new concept for the measurement of corporate performance. Facing this work, Robert S. Kaplan, an executive David P. Norton, was a professor at Harvard Business School, who found that he was unable to do two financial indicators to measure value-creating activities, mainly related to intangible assets such as skills, competences and information technology.
In this way, complementing the financial indicators that measure or past performance, or BSC innovates with a collection of future performance meters, strategically focused on the perspectives of Corporate Finances - financial result on the otic of two shareholders, two Clients - our products and services on Otica deles, two Internal Processes - concentrating efforts on processes that attend to shareholders and clients and Learned and Growth - in order to change and improve continuously. A definition and integration of two objectives and initiatives from four perspectives constitute the pillars of the BSC system, which must be connected to the strategic thinking of the organization, as shown in figure 2.
Figure 2 - General view of BSC perspectives
3.1 - Financeira perspective
Avalia to profit from the strategy. It allows to measure and assess the results that the business provides and is necessary for its growth and development, as well as for the satisfaction of two serious shareholders. Among the financial indicators that can be considered, there is a return on investment, or added economic value, profit, or increase in receipts, reduction of costs and other objectives of how much financing that is aligned with strategy. The financial objectives represent long-term goals, generating the highest returns from the capital invested in the business unit. Or BSC makes it possible to make financial objectives explicit, in addition, to allow adjustments between units of different businesses and of different phases of their life cycles and growth.
3.2 - Customer Perspective
Identifies the targeted market segments and measures of the company's success in this segment. Identify the factors that are important in the conception of two clients who are required by BSC, and are generally concerned about four categories: time, quality, performance and service. In terms of indicators considered as essentials from perspective, it consists of market shares, customer acquisition, customer retention, profit for two customers and a level of satisfaction for two consumers. Represents goals for operations, logistics, marketing and development of products and services of the company.
3.3 - Perspective of two Internal Processes
He has developed both financial perspectives for two clients, providing these guidelines for your objectives. The internal processes are as diverse activities undertaken within the organization that it is possible to carry out from the identification of the needs to satisfy two clients. Open the processes of innovation (creation of products and services), operational (production and commercialization) and of post-sale services (support to the consumer after sales). At least two internal processes do not present an indicator-key of non-future financial success.
3.4 - Learned and Growth Perspective
Offer based on obtaining two objectives from other perspectives. As it, identifies the necessary infrastructure to promote the growth of melhorias over the long term, as it is provided by three main sources: organizations, systems and procedures. It also identifies more capabilities that the company must have to achieve internal processes capable of creating value for customers and shareholders. As important indicators, we can consider: level of satisfaction for two officials, turnover for two officials, profit per official, training and training for two officials and participation of two officials with suggestions for cost reduction or increase in receipts.
These perspectives must be linked to each other, in relation to cause and effect that "contaminates history" of the company's strategy, as shown in figure 3.
Figure 3 - Cause and Effect Relationships between BSC Perspectives
O BSC is a business management concept that correlates financial information and non-financial information, number of analysis and performance measurement, facilitating the elaboration and communication of business strategies. The non-financial aspects are characterized by trend indicators, or information on internal processes, external clients, or development of people in the growth of the organization.
4 - Balanced Scorecard as a strategic management system
As companies that use BSC as angular stone of a new strategic management system have two tasks: first we need to prepare a scorecard and, depois, use or scorecard.
O BSC introduced four new processes that help companies to connect the long term objectives to the short term. Identified as critical vectors by Kaplan and Norton (2000), they are shown in figure 4.
Figure 4 - Critical vectors of the Balanced Scorecard
Fonte: Kaplan and Norton. (2000).
The processes and their main functions can also be synthesized:
√ vision translation - helps managers to develop consensus around the business strategy, expressing issues that guide a non-local level;
√ communication and connection - allows managers to communicate the strategy for the top and bottom of the organization and connecting to the goals of the units and two individuals;
√ business plan - allows the company to integrate the business plan and the financial plan;
√ Feedback and learning - provides the company with strategic learning capacity, which consists of gathering feedback, testing the hypotheses based on strategy and making the necessary adjustments.
As a BSC not in the center of the management system, the company is capable of monitoring the short-term results on perspectives and evaluating the strategy in light of recent performance. Assim o BSC creates conditions for companies to modify strategy based on real time learning.
5 - As instituições de ensino superior
I have gone back some times to Instituições de Ensino Superior - IES não tinham muita concern with its management system. Managing an IES is an increasingly complex activity, as the demands around profitability multiply, it gives the quality of teaching / apprenticeship and greater flexibility to ensure competitiveness in the face of the needs imposed by the market.
With the emergence of new institutions, and with the globalization of the economy, or that some of these institutions have become more demanding with the services that they are offered, both in terms of infrastructure and as teachers in the classroom.
As entities are profitable, according to Drucker (1994), they are agents of human change. Your product is a cured patient, a child that learns, a young person that transforms into an adult with self-respect, or a transformation of a life, I have a clear role to play in the community to serve; and causing social changes. Undertake a series of activities, using resources obtained from the economic and social system or which, in turn, will achieve “a posterior” or final “product” of this process: people attended.
As IES want individuals, public ones, as or for lucrative purposes, they are organizations constituted to offer benefits to society. These benefits are of a social, cultural, economic, educational, technological and moral nature. Its existence is only felt when it is really contributing to the development of the community.
They develop their activities and interact constantly with the environment, not what they are inserted, presupon their continuity. This interaction with other entities and their various formam or cenário onde veram atuar.
As any other type of organization such as IES, to survive, you will have to prioritize your interests to be able to obtain the conditions of investing, maintaining the physical conditions of the campi, as well as, guaranteeing the training of two teachers.
Despite performing extremely important social functions, these entities, according to Borges & Silva (2002), have received little attention from professionals for the application of new technical and management techniques. As well as business activities, these entities depend on a qualified set of human resources and materials.
A management model is planned and effective or Balanced Scorecard, which is an organizational ferramenta, which we see being used in a growing way in Instituições de Ensino Superior in the United States, Europe and Austria and has been shown to be extremely effective and does not aid in the elaboration of Strategic planning, bem as it does not control operational da Instituição.
The Balanced Scorecard examines the institution's performance from four perspectives on or against the traditional financial measure of results. From the establishment of a vision of the Institution, normally in line with its Pedagogical Plan, there are established performance monitoring indices from the financial point of view, two clients, internal behavior of the teaching / learning process and the growth and increase perspectives do conhecimento. Provide accessible information to all collaborators so that they can work together to solve performance problems using any possible information.
5.1 - Missão e Visão
For efficiency, efficiency and quality of a Ensino Institution to be measured, different parameters should be used two used to measure these same items in a commercial, industrial or governmental company.
Each Ensino Institution fears its own missão and being likewise, each one of them declares its own way and adequate to make this appraisal. In this sense, Instituição should know how you see or present and future of your students, or what it intends to train.
Starting from the missão and the visão as well as everything, each of its two departments must establish its missões and visões e levé-lo tie or level two individual collaborators, establishing a network of commitments, making possible a collection of results.
Not general to missão das IES and place products, services and social contributions at the disposal of the community and the government, satisfying your needs. It is through the mission that it is determined which set of activities it intends to develop and, consequently, which products, services and social contributions that will be at the disposal of the company. A missão exercises the function of guiding and delimiting the field of action of organizational management.
For the Balanced Scorecard, this is the main starting point is the main factor of success for its use, it is the part of the principle that each Institution must clearly define what its mission is and its own vision of how it will be established and structured. to meet your expectations. Figure 5 shows the evolution of the construction of a Balanced Scorecard model.
Figure 5 shows the evolution of the construction of a BSC model
By intermediary do BSC é possível:
√ clarify and translate to missão e visão, starting with a team work translating to strategy of the Institution in specific strategic objectives;
√ Communicate and associate objectives and strategic measurements, which are transmitted to collaborators through news bulletins, notice boards and e-mails;
√ Plan, establish goals and align strategic initiatives, since goals are jointly set to achieve the objectives common to five years in the past, as well as, once achieved, it allows the Institution to evolve.
Bressiani, Alt e Massote (2003) say that year we undertake a breakdown of objectives, from top to bottom, we are concerned with defining, at each step, considering each of the perspectives examined: strategic themes, strategic objectives and four indices that It allows the measurement of the fulfillment of two objectives in relation to the planning for the period according to the table below.
Table 1 - Strategic themes, objectives and indicators
| Perspectives | Strategic Issues | Strategic objectives | Strategic Indicators |
|
Finances |
Financial strengthening |
√ Return on investment √ Use of two existing assets
√ Crescimento rentável |
√ ROI√ Return on assets
√ Liquid margem versus concorrêm |
|
customers |
Enchant or customer |
√ Encourage the hiring of two trainees √ Guarantee these graduating years | √ Waiting time após diplomação√ Stagion / aluno hours |
| Processos Operacionais | Didactic efficiency | √ Absorption of content √ Research on hairs | √% of approvals with substitutive √ Use of library books |
|
Inovação Capacidade |
New courses
Recycling of teachers |
√ Criação de novos updating courses
√ Internal recycling courses |
√ Enrollment per course √ Speed of check-in from course to market
√ Frequent hours of recycling courses |
Fonte: Bressiani, Alt, Massote (2003)
Or BSC for Bressiani, Alt e Massote (2003) can be used to enable critical management processes, such as, for example, the implementation in a teaching unit of a renovating didactic-pedagogical plan, or one that is generally traumatic due to breaking paradigms.
As IES are great responsible for progress and development of civilizations. They have a role and a relevant commitment to society. É um place of propagação da culture. É um espaço that promotes uncovered creativity. It must be a productive and innovative knowledge center, not only for consumption or consumption, but for recreation, in such a way that knowledge generates knowledge, or seja, the research activities, which are the main component of scientific-technological renewal.
6 - The “Balanced Scorecard” strategic management system in a Higher Education Institution
For the construction of a BSC, Kaplan & Norton (1997) suggest four steps, which were developed correctly, will allow its consistency. This steps are:
√ definition of the architecture of indicators;
√ consensus on two strategic objectives;
√ escolha e elaboração two indicators
√ Development of the implementation plan.
Or first step for the implementation of the Balanced Scorecard and the definition of the objective for its use. Once the objectives are defined, the perspectives to be used by the organization must be identified.
The basic model proposed by Kaplan & Norton (1997) is structured in four perspectives, but the authors understand that it is possible to include new perspectives, as long as it is necessary. Therefore, as an Institution of Higher Education, it is recommended to start with the perspective of education, because it should be or its main focus.
Defined the perspectives, or next step is to define two non-process participants, such as: high administration of the institutions of the departments for the construction of two indicators.
All BSC methodology depends on a clear definition of the miss. For the definition of the architecture of indicators to be used, it is necessary to identify not only a miss, but a vision and strategies, that are factors-key of success and its strategic objectives.
Starting from the missão, a program for the development and implantation of the new didactic-pedagogical model can be established, which ranges from the development of contents and training of teachers attached to the preparation of a BSC to accompany its implantation.
Or work can be started in our courses, with each department, clearly defining, within the limits of the institution's mission, which field of performance of its formation, which or profile desired for the, four as its competencies and skills. This context is defined as the basic professional content. It will be a feito reunião, where all the basic content of a general nature will be debated, common to all modalities. From the general content of two professions, the common points will be studied and the curricula for each specialty and the subjects destined to transmit these contents will be studied.
The goals to be met for each BSC perspective, will be elaborated when the meeting of two departments of common agreement jointly for the development of the strategic plan of implantation of the new model.
The necessary em ative investments, or material to be used in classrooms and laboratories, or number of classrooms by disciplines chosen, resources for research, according to Bressiani, Alt, Massote (2003), will make it possible to foresee two fixed and varying costs to serem incorridos, na Instituição e nos devidos courses.
A portion of the prescription should also be discussed with the departments, suggesting other sources of receipt, which are not purely related to monthly payments, such as extension and post-graduation courses, secondary courses, emergencies, magister, training in companies, consultancies, training courses. partnerships, etc., which must be discussed and explored.
Orçamento da Instituição can be elaborated from data of inputs and outputs and, within it, certain that will be the themes, objectives and strategic indicators to be used in each development of the BSC.
It should be carefully discussed from the customer's perspective, we have the following interveners: o labor market, o seja, the entrepreneurs, both of us, and some of them if they are responsible for the corporate company. The Institution must establish procedures to keep its data banks up-to-date in relation to the market and the most significant accompanying points, as an example cited by Bressiani, Alt, Massote (2003): will it be a vague evolution? Ou o grau de retenção? Ou a presença no Campus of recruiters of companies?
Or breakdown of the BSC, finally it will be available from the Institution as a whole, até or level that for determined, being able to choose the level of the collaborator, according to the official or professor, as shown in figure 6.
Figure 6 - BSC breakdown
7 - Conclusion
For the development of a BSC, some premises must be considered and, if not or not, we can simply become impractical. Um two cares and involvement of high administration not process of breeding and structuring two indicators.
The main objectives for the implementation of a BSC are related to three factors: facilitating and guiding or establishing objectives and measures, translated from the vision and strategy and adapted to each defined perspective; Obtaining consensus among all participants, can oppose, hinder or compromise the execution of strategic initiatives; enable the linkage between performance indicators or events with their performance vectors, or that greatly facilitates the management of the own construction of a Scorecard.
This management methodology allows the organization the flexibility required by the market, as well as the effectiveness of not using the strategic information of the Institution to make a correct decision. Starting from this premise, this work has as a contribution to the structuring of performance indicators that a Higher Education Institution will be able to establish to control, translating its strategies into measures and strategic actions.
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