Uma contribuição à definição de indicadores de desempenho de instituições federais de educação tecnológica do Brasil na abordagem do balanced scorecard / A Contribution to setting performance indicators on Brazilian Federal Centers for Technological Education based on the Balanced Scorecard perspectives

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Centers for Technological Education Institution in Brazil, the CEFETs (Centro Federal de Educação Tecnológica), government organizations non for profit. Its accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. Taking the FORPLAN/CONCEFET performance indicators matrix it is developed a set of performance indicators for the two tops perspective in the conceptual model proposed five for customer/society perspective and three for financial/budget perspective. A field survey with ten CEFETs General Directors is conducted to validate the indicators and assess the perception of the Directors on the hierarchy of the conceptual model, and a hierarchy among the indicators as well. The main results suggests that the indicators are validated, that most of the Directors support the hierarchy presented in the conceptual model but 30% of them have a traditional model with financials coming first. In terms of indicator hierarchy, theres a slight priority for the student unitary cost among the financial perspective indicators, and a relative balance among the customer/society perspective indicators

ASSUNTO(S)

engenharia de producao educação education balanced scorecard avaliação de desempenho performance evaluation balanced scorecard

ACESSO AO ARTIGO

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