Implementação do Balanced Scorecard (BSC) em uma organização do sistema S : o caso SENAI/BA

Abstract

In the transition of the industrial age toward the information age, the value paradigm has changed and many presupposes of the industrial age had become obsolete. The organizations had started to compete inside of a globalized and broken up scene, of great complexity, instability and low degree of previsibility, where only the excellency in the management of the financial assets were no longer enough to guarantee sustainable competitive advantages. The generation of value, differentiation and competitive advantage start to result from intangible assets as abilities and knowledge of the work force, offers of innovative products, relationship with customers and suppliers or culture that stimulate the innovation and the solution of problems. The traditional management systems based only in financial premises no longer succeed to support the organizations front to the complex challenges of this new environment. New managerial tools are proposed, amongst them the Balanced Scorecard, a management system developed to execute the strategy of the organization and to manage intangible assets through the use of financial and not financial performance indicators. Having as scene this moment of transition, the general objective of this paper consisted of analyzing the implantation process of the Balanced Scorecard in SENAI/BA and verifying the effectiveness of this tool. SENAI/BA supports the development of the industry providing technological, technician and educational services. The use of the Balanced Scorecard in SENAI/BA becomes especially interesting considering the proper organizational and cultural characteristics of this institution.