Proposta de Utilização do Balanced Scorecard para uma Universidade Federal sobre a Óptica Normativa e Comparativa

Abstract

One of the legal norms that govern the strategic planning of federal public foundations, including all Federal Universities (UFs), it is the Normative Instruction SED/ME No. 24/2020, which determines that the product of strategic planning is the institutional strategic plan. One of the elements of this plan is the strategic map, which can be developed using the Balanced Scorecard (BSC) methodology, as guided by the Technical Guide for Strategic Management from the Ministry of Economy. The BSC is a methodology created in 1990 to measure the organizational performance of financial and non-financial assets, which are divided into four categories called perspectives: Financial, Customers, Internal Processes, and Learning and Growth. The Federal University of Mato Grosso do Sul – UFMS has a strategic map, although it was not constructed using the BSC. Therefore, the overall objective of this research was to verify the feasibility of adopting the BSC by UFMS through normative and comparative analysis. The first specific objective was to identify the BSC perspectives that meet the needs of UFs. Subsequently, an attempt was made to link the legal principles that guide UFs to the BSC perspectives. The methodology used was content analysis combined with benchmarking using the Atlas.ti software. The results showed that the adoption of the BSC by a UF is feasible, proposing the use of five perspectives: Society and Students, Internal Processes, Learning and Growth, and Budget. These perspectives were linked to the following legal principles: Decree No. 9,739/2019, Normative Instruction SED/ME No. 24/2020, Multi-Year Plan 2020-2023, indicators proposed by Decision No. 461/2022-TCU-Plenary, On-Site and Distance Assessment Instrument for Undergraduate Programs, and On-Site and Distance External Institutional Assessment Instrument.