Detalhes bibliográficos
| Ano de defesa: |
2008 |
| Autor(a) principal: |
Silva, Cleide Maria Rodrigues Clímaco Costa e |
| Orientador(a): |
Ramos, Rubens Eugênio Barreto |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Universidade Federal do Rio Grande do Norte
|
| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Engenharia de Produção
|
| Departamento: |
Estratégia; Qualidade; Gestão Ambiental; Gestão da Produção e Operações
|
| País: |
BR
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.ufrn.br/jspui/handle/123456789/14883
|
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 CEFET s (Centro Federal de Educação Tecnológica), government organizations non for profit. It s 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 CEFET s 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, there s a slight priority for the student unitary cost among the financial perspective indicators, and a relative balance among the customer/society perspective indicators |
