IMPLEMENTATION OF THE BALANCED SCORECARD: A PRACTICAL CASE

Abstract

The main objective of this paper is to evaluate the first results of the utilization of the Balanced Scorecard as a tool of performance management in the Hospital de Caridade of Carazinho. The process is described by the analysis of the Balanced Scorecard's four perspectives: financial perspective, customer perspective, internal business processes perspective, and learning and growth perspective, besides the community perspective adopted by the Hospital. The evaluation of the results aims to obtain subsidies to propose improvements in the conduction of the process. At the end of the study the conclusion is that, however short the period of effective implementation, the results obtained did not fully meet the expectations. The achievement of results that are not altogether satisfactory should not be viewed as something negative, but rather as possibilities of improvement, warning managers to develop a greater commitment, especially in the framing of clearer and more realistic strategic maps.