Análise crítica sobre a utilização do balanced scorecard como instrumento de gerenciamento estratégico em uma empresa estadual de saneamento

Abstract

The sanitation is a field of the Brazilian economy that has been through a complex process of transformation, not only in terms of credit policy, regulation and reduction in the present levels of treated water supplying service and sanitary drainage, but also in the necessity of refinement in the management of the organizations of this sector. In addition, with the purpose of implanting a model of management focusing the results, Cagece started to use the Balanced Scorecard as an instrument of strategic conduction. This research, based in a exploratory study centered in the sanitation sector, besides disclosing if the theoretical benefits associated to the use of BSC (materialize the strategy in operational terms, align the organization with the strategy, transform the strategy in everyone’s tasks, transform the strategy in a continuous process and mobilize the change through out executive leadership) were practically replied, describes the key-elements of the model and finds out its suitableness to the sector challenges and to the necessities of the high administration of Cagece, company used as a unique case research. It was observed that (1) there is congruity among the challenges of the sanitation sector, the necessities of the high administration of Cagece and the theoretical benefits associated to the use of BSC, (2) the model implanted in Cagece satisfies the basic requirements of BSC, proposed by Kaplan and Norton, and (3) the theoretical benefits of BSC, in a representative way and in different intensities, were practically observed, contributing to the refinement of the strategic conduction of the Water and Sewage Company of Ceará State.