Balanced Scorecard: instrumento de gestão estratégica adotado pela Superintendência Regional da Caixa Econômica Federal no Maranhão

Abstract

Using the Balanced Scorecard has enabled most organizations, satisfactory results involving their support and business units, each of which has proven to be an aid tool in the management of strategies, identifying performance indicators that measure the goals and They aim the scope. This, the present study the competitive segment of banking organizations individualising-examined the use of BSC in management system decision making Caixa Econômica Federal specifically the regional institution oversight in Maranhão, a public company and partner of brazilian federal government. Aiming at the expansion of knowledge on the subject, he sought to describe and analyze the strategic management system of the organization, based in the premises of the BSC methodology. Therefore, we were approached central concepts that theoretically underlie the field of research, which was conducted with employees of oversight from the questionnaires, as well as normative manual analysis, research reports and websites of the institution, always obeying the privacy policy processes and data. The survey results indicated that the implementation of the BSC has a positive impact on improving efficiency and performance, as well as in compliance with the indicators and targets. Finally, there was an analysis of the existing management system, comparing its concepts and features on the perspectives of the BSC methodology, identifying the possible adopted inconsistencies and indicators, proposing improvements and adjustments that may further support the quality of the implanted system along the lines of Kaplan and Norton methodology.