Gestão por resultados: uma análise de contrato de gestão entre organização social e a administração pública

Abstract

Social organizations, in partnership with the State, collaborate to achieve the desired results, maintaining high levels of effectiveness and efficiency through the provision of an instrument called a management contract, regulated by Federal Law No. 9,637/98. In this context, contracting with private non-profit entities, so that they assist the State in achieving its objectives, especially in the provision of public services, deserves emphasis. Thus, the present work analyzes the performance of a certain management contract signed between the Municipal Health Secretariat of Fortaleza and a Social Health Organization (OSS), in this case the Institute of Health and Hospital Management – ISGH, through the Contract of Management No. 02/2017 – SMS/ISGH. For this, the balanced scorecard (BSC) was used, initially designed for use in private organizations, but capable of being adapted for Public Administration, in order to analyze the customer's perspective; the perspective of internal processes; the perspective of learning and growth and the financial perspective of the aforementioned management contract. After analyzing the results, it was observed that the contract signed between the Municipal Health Department of Fortaleza (SMS) and the Institute of Health and Hospital Management (ISGH), despite mentioning in its reports the 4 aforementioned perspectives, does not use the balanced scorecard method effectively, since only the process perspective is used.