Balanced Scorecard in teaching institutions: application at a federal institute of Santa Catarina

Abstract

Strategic planning and management are increasingly present in the day-to-day of public organizations, mainly based on private sector experiences. In this sense, the institution object of this study made public, on December 30, 2014, the first edition of its strategic planning, Strategic Planning 2013-2017. However, in the planning, mechanisms were not foreseen to evaluate the performance of the institution. Thus, the objective of this work is to apply the Balanced Scorecard (BSC) performance evaluation tool to a Federal Institute located in the state of Santa Catarina. This study is an action research with a descriptive purpose, in which the definition of the bibliographic portfolio occurred with the use of the Proknow-C methodology, as well as the use of books and other articles related to the subject. Based on the strategic objectives pre-elaborated in the strategic planning of the institution and after interviews with the managers, the performance panel of the BSC was elaborated, which will give support to the managers to follow the achievement of the strategic objectives in relation to the proposed goals. Through the study, it was observed that the BSC can be considered as a promising tool for evaluating the performance of educational institutions and it was verified that of the seven strategic objectives analyzed, only the strategic objective "to create manuals and workflows in the IFC "had not met 50% of the target, which is to implement until the end of 2017.