Análise da aplicação da ferramenta BSC na gestão pública em municípios de Mato Grosso sob a perspectiva dos gestores de planejamento

Abstract

The Balanced Scorecard (BSC) is one of the most used tools to measure the performance of organizations serving as the basis for a system of measurement and strategic management, which has been implemented in the public sector. In the state of Mato Grosso, this model has been used in 23 municipalities through an initiative of Tribunal de Contas do Estado – TCE, through the Programa de Desenvolvimento Institucional Integrado – PDI. The general objective of the study is to describe how the BSC tool has contributed to the improvement of municipal public management. The specific objectives are a) to identify the important factors in the correct implementation of the BSC tool in the literature; b) to identify how the tool is being applied in the municipalities of Mato Grosso do Sul; and c) to describe how the tool is operationalized in the perception of the managers of municipal planning control. The methodology is characterized as basic qualitative, inductive type with descriptive character, through the application of a structured questionnaire. The main result was the alignment of the strategic planning model of the municipalities with the BSC model in their respective dimensions. Finally, it was found that in the perception of the respondents the tool was successfully implemented by the municipalities, favoring the improvement of municipal public management.