Management non-profit organizations: an assessment of performance through the balanced scorecard
The methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful implementation of organizational strategy. The main results of the propose...
| Main Authors: | , , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Associação Brasileira de Engenharia de Produção (ABEPRO)
2014-10-01
|
| Series: | Brazilian Journal of Operations & Production Management |
| Subjects: | |
| Online Access: | https://bjopm.emnuvens.com.br/bjopm/article/view/201 |
| _version_ | 1819025983583289344 |
|---|---|
| author | Jorge Assef Lutif Júnior Jamerson Viegas Queiroz Hélio Roberto Hékis Fernanda Cristina Barbosa Pereira Queiro Nilton Cesar Lima Marciano Furukava |
| author_facet | Jorge Assef Lutif Júnior Jamerson Viegas Queiroz Hélio Roberto Hékis Fernanda Cristina Barbosa Pereira Queiro Nilton Cesar Lima Marciano Furukava |
| author_sort | Jorge Assef Lutif Júnior |
| collection | DOAJ |
| description | The methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful
implementation of organizational strategy. The main results of the proposed approach refers to evaluation of overall scores for each dimension of the BSC methodology, financial, customer, internal processes, learning and growth. These results are able to help the organization evaluate and revise their strategy and, in general, to adopt management methods more accurately. The findings highlight on balancing and alignment of strategic objectives, low causality map, strategic communication insufficient and fragmented. The
performance indicators portray more meritocracy operational procedures of social projects in the context of the Strategic Map determined in a short-term over the long term. However, there is evidence of improved performance
management and strategic taken as a basis of planning as both the strategic map structured. Therefore, the nonprofits need to adopt a form of management that enables planning, setting objectives and targets that provide the continuity of its activities, and generating instruments that can measure the financial performance and non-financial, in order to develop strategic actions for growth and sustainability. |
| first_indexed | 2024-12-21T05:19:21Z |
| format | Article |
| id | doaj.art-84e21e96f08c4beda66bb6448875ee8a |
| institution | Directory Open Access Journal |
| issn | 2237-8960 |
| language | English |
| last_indexed | 2024-12-21T05:19:21Z |
| publishDate | 2014-10-01 |
| publisher | Associação Brasileira de Engenharia de Produção (ABEPRO) |
| record_format | Article |
| series | Brazilian Journal of Operations & Production Management |
| spelling | doaj.art-84e21e96f08c4beda66bb6448875ee8a2022-12-21T19:14:51ZengAssociação Brasileira de Engenharia de Produção (ABEPRO)Brazilian Journal of Operations & Production Management2237-89602014-10-01102Management non-profit organizations: an assessment of performance through the balanced scorecardJorge Assef Lutif Júnior0Jamerson Viegas Queiroz1Hélio Roberto Hékis2Fernanda Cristina Barbosa Pereira Queiro3Nilton Cesar Lima4Marciano Furukava5Formado em Ciências Contábeis (UNIFOR).Doutor em Engenharia de Produção pela UFSC (2003)Doutor em Engenharia de Produção pela Universidade Federal de Santa Catarina - UFSCDoutora em Engenharia de Produção pela UFSCDoutorado em Administração pela USPDoutor em Ciência e Engenharia de Materiais pela UFRNThe methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful implementation of organizational strategy. The main results of the proposed approach refers to evaluation of overall scores for each dimension of the BSC methodology, financial, customer, internal processes, learning and growth. These results are able to help the organization evaluate and revise their strategy and, in general, to adopt management methods more accurately. The findings highlight on balancing and alignment of strategic objectives, low causality map, strategic communication insufficient and fragmented. The performance indicators portray more meritocracy operational procedures of social projects in the context of the Strategic Map determined in a short-term over the long term. However, there is evidence of improved performance management and strategic taken as a basis of planning as both the strategic map structured. Therefore, the nonprofits need to adopt a form of management that enables planning, setting objectives and targets that provide the continuity of its activities, and generating instruments that can measure the financial performance and non-financial, in order to develop strategic actions for growth and sustainability.https://bjopm.emnuvens.com.br/bjopm/article/view/201Strategic Management. Performance Evaluation. Strategic Map. Balanced Scorecard. Third Sector |
| spellingShingle | Jorge Assef Lutif Júnior Jamerson Viegas Queiroz Hélio Roberto Hékis Fernanda Cristina Barbosa Pereira Queiro Nilton Cesar Lima Marciano Furukava Management non-profit organizations: an assessment of performance through the balanced scorecard Brazilian Journal of Operations & Production Management Strategic Management. Performance Evaluation. Strategic Map. Balanced Scorecard. Third Sector |
| title | Management non-profit organizations: an assessment of performance through the balanced scorecard |
| title_full | Management non-profit organizations: an assessment of performance through the balanced scorecard |
| title_fullStr | Management non-profit organizations: an assessment of performance through the balanced scorecard |
| title_full_unstemmed | Management non-profit organizations: an assessment of performance through the balanced scorecard |
| title_short | Management non-profit organizations: an assessment of performance through the balanced scorecard |
| title_sort | management non profit organizations an assessment of performance through the balanced scorecard |
| topic | Strategic Management. Performance Evaluation. Strategic Map. Balanced Scorecard. Third Sector |
| url | https://bjopm.emnuvens.com.br/bjopm/article/view/201 |
| work_keys_str_mv | AT jorgeasseflutifjunior managementnonprofitorganizationsanassessmentofperformancethroughthebalancedscorecard AT jamersonviegasqueiroz managementnonprofitorganizationsanassessmentofperformancethroughthebalancedscorecard AT heliorobertohekis managementnonprofitorganizationsanassessmentofperformancethroughthebalancedscorecard AT fernandacristinabarbosapereiraqueiro managementnonprofitorganizationsanassessmentofperformancethroughthebalancedscorecard AT niltoncesarlima managementnonprofitorganizationsanassessmentofperformancethroughthebalancedscorecard AT marcianofurukava managementnonprofitorganizationsanassessmentofperformancethroughthebalancedscorecard |