O Balanced Scorecard e a sua aplicação às instituições de ensino ...

AbstractNowadays managing an organization is a considerable challenge. Traditionalmanagement information systems do not provide an appropriate response to such achallenge as they contain numerous weak points and deficiencies.The Balance Scorecard can thus be an indispensable strategic management tool.Identification of objectives, strategic initiatives, goals and indicators, through all fourperspectives and taking into account their cause-effect relation, allows for a kind ofmanagement that is more in tune with the new reality.Usage of the Balanced Scorecard is already a fact in many Public Administrationmanagement organizations all over the world. Some of those organizations believe thistool enables them to improve strategic planning and fulfilment of their mission.State higher education institutions, by norm stage of poor strategic managementculture, can now improve their performance by using Balanced Scorecard. Due to thefact that this practice is not common in these institutions, it becomes necessary to designa model that includes the necessary adaptations in order to allow communication,clarification and management of the strategy.In this document, and after a literature revision, a model Balanced Scorecard wasdeveloped for the Escola Superior de Tecnologia e de Gestão de Bragança, since it wasverified that the existing strategic culture was rather poor. With this in mind, strategicobjectives and indicators were set out for the different perspectives (client, social,internal processes, learning and growth, and financial and budgetary responsibility),taking into account their cause-effect relation. Strategic actions geared towards missionaccomplishment were also presented. The conceived model containing all fiveperspectives, concentrates the strategic management of the institution on the student(client), and relegates the financial and budgetary perspective to second level whilehighlighting its social impact.ii