Balanced Scorecard: E um BSC departamental?

terça-feira, janeiro 22, 2008

E um BSC departamental?

A definição de um balanced scorecard da segunda geração, assenta no desenvolvimento prévio de um mapa da estratégia. Quando desenvolvemos um mapa da estratégia, para uma empresa com fins lucrativos, seguimos o esquema:

E se quisermos gerir o nosso departamento recorrendo à metodologia equilibrada de um balanced scorecard?

E se quisermos gerir o departamento de compras, ou o departamento de recursos humanos, ou o departamento financeiro, com um conjunto equilibrado de indicadores? Por que não usar também um balanced scorecard?

Nesse caso, qual a lógica causal a seguir, para desenvolver os indicadores de desempenho?

Um departamento de recursos humanos não tem como objectivo ganhar dinheiro.
Para que é que existe um departamento de recursos humanos?
Qual a finalidade, qual a razão de ser de um departamento de recursos humanos?
Qual a missão do departamento?

Quem são os clientes-internos do departamento (as partes interessadas)?
Gestão de topo, Gestores dos outros departamentos, colaboradores da organização,…

Tendo em conta a estratégia da organização, o que é que cada uma das partes interessadas espera (a, b, c, …), precisa do departamento de recursos humanos?

Para que a, b, c, … não seja obra do acaso, há que desenvolver um conjunto de actividades dentro do departamento de recursos humanos. Quais os objectivos internos a perseguir pelo departamento, para que a, b, c, … aconteçam?

Para que os objectivos críticos do departamento sejam atingidos (e assim satisfazer as partes interessadas), há que investir em infra-estruturas adequadas (colaboradores do departamento formados, competentes, motivados. Instalações, bases de dados, sistemas de informação adequados…). Ou seja:

Para investir nos, e para operar os processos do departamento, há que gerir bem o orçamento.

Agora, traduzir estes desafios em indicadores e metas.

Uma abordagem deste tipo promove a noção de cliente-interno, fornecedor-interno, afinal de contas um departamento só existe, na medida em que serve, e é servido, pelos outros departamentos.

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The great enemy of the truth is very often not the lie – deliberate, contrived and dishonest – but the myth, persistent, persuasive, and unrealistic. Belief in myths allows the comfort of opinion without the discomfort of thought."

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that we have done was very foolish."
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Yes, You can change the future, but only changing the present"

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...

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Guardo todas, um dia vou construir um castelo"

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terça-feira, janeiro 22, 2008

E um BSC departamental?

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