Avaliação de desempenho por meio do Balanced Scorecard: estudo de caso em uma empresa da área da saúde

Abstract

In the current business context, characterized by competitiveness, as well as technological and social developments, the use of management control can assist managers in decision-making processes through performance evaluation. Therefore, it is necessary to improve internal processes and establish strategies aimed at the long-term sustainability of the organization. In this sense, the Balanced Scorecard is revealed as an instrument that integrates objectives and performance indicators, aligning strategic thinking with operational results, through financial and non-financial perspectives. In view of the above, this study aims to apply a performance evaluation model based on the Balanced Scorecard developed for a company that provides healthcare services. The methodological framework used to develop this case study is classified as descriptive, qualitative and documentary. Data collection includes the collection of primary and secondary data, as well as to conducting semi-structured interviews with the person responsible for the unit before and after the implementation of the BSC. Through interviews with the company's manager, it was possible to understand the processes of a diagnostic imaging clinic and elaborate a strategic plan with their objectives, performance indicators, goals and initiatives. With the subsequent establishment of the BSC and communication to the team, the results obtained in the company in the period of August and September 2020 were evidenced, according to the four perspectives of the BSC, comparing them with the goals defined to reach. In addition, it was verified that the implementation of this management system enables the integration and control of the company's information, the monitoring of its performance, the translation of the strategy and the planning of actions aiming at its future development. Among the difficulties cited by the management for the implementation of this process include the resistance of a small part of the team and the need for understanding and effective adoption of indicators and monitoring of the BSC. Finally, a comparison was made between the present work and other related studies, which shows the importance and contributions of the BSC to organizations.