O Balanced Scorecard em entidades sem fins lucrativos: um estudo de caso no Centro de Treinamento e Desenvolvimento - CETREDE

Abstract

The non-profit institutions that work in a significant manner represent the workforce that makes possible the development several relevant activities for the society. Focused on the difficulties regarding the management of those institutions, from the limitations of resources financial resources to the rigidity of the administrative structure, the primary purpose of the present research is to provide a management model that contemplates the measurement of performance at these non-profit institutions based on Balanced Scorecard, looking for to contribute for the improvement of its administration process. In the intention of verifying not only the model usefulness but also the possible difficulties and limitations in its creation, it was provided a case study in the Centro de Treinamento e Desenvolvimento - CETREDE. The results indicate that, in spite of the observed difficulties in the construction of the proposed model in some steps, its utilization is possible and workable. The research also confirms that the use of this model would make not only CETREDE but also other non-profit institutions more dynamic, at least in the sense of having its management process conducted by the mission and vision instead of a budget forecast only.