Balanced Scorecard – “BSC Execução Premium” : uma efetiva contribuição à gestão estratégica do Corpo de Bombeiros

Abstract

At the end of the last century, facing the dysfunctions of the current bureaucratic model, and the growing social demand for efficiency, effectiveness and effectiveness, the Public Administration sought to implement techniques from the private sector in its routine. In this scenario, he had to develop his strategic management capacity, with strategic planning as his central element. The Fire Department of Espírito Santo (CBMES), also initiates this process, coming to implement the Balanced ScoreCard (BSC) in 2010. The BSC is considered an alignment and strategic management control system based on the premise that the integration between indicators will lead the organization to a high level in relation to the established strategies (Kaplan and Norton, 2008). When analyzing the CBMES documents, there is an absence of explicit indicators, targets and responsible persons, which are basic elements of the BSC tool, indicating possible difficulties in implementing the chosen strategies. A question / problem arises: After 8 years of using the Balanced ScoreCard, does CBMES effectively carry out BSC strategic management? What are the weak and strong “points” of this “Management”? Therefore, the objective of this research was to identify, after 8 years of using the Balanced ScoreCard, if CBMES was able to implement an effective BSC Strategic Management, mapping its weaknesses and strengths, proposing improvements to enhance its management. In their work “Execution Premium” (2008), Kaplan and Norton, authors of the applied Balanced Scorecard, present examples of success in using the tool that led Organizations to high management performance. Based on these elements of “premium execution”, from an integrative review to deepen the BSC theory with a focus on public organizations, a case study was prepared at CBMES. The results are presented in order to highlight the weaknesses and strengths of the BSC CBMES management proposing alternatives for improvement. In parallel, the mapping of the “BSC CBMES Strategic Management” process was developed by the Business Process Model and Notation (BPMN), in order to enable future stages of continuous improvement