Avaliação de desempenho em projetos sociais: um modelo fundamentado no Balanced Scorecard

Abstract

The organizations that are part of the third sector are created to modify scenarios in society, Social projects constitute one of the ways that these organizations use to transform a reality, or part of it, by reducing or solving a problem. Evaluating social projects contributes for the best use of the invested, that means to verify if the resources are really used to improve the form, to benefit a community that receives the project, as well the own collaborators, through the feedback provide by the evaluation. The present study aimed to propose a model of performance evaluation for social projects based on Balanced Scorecard. The methodology of this research is qualitative. The unit of analysis is a social project selected for convenience. The social project is financed by a TAC between a mining company and the Public Prosecutors Office, which takes place in Conceição do Mato Dentro, Minas Gerais. To answer the guiding question of the study, based on Kaplan e Norton (1996), Martello, Watson, Fischer (2006); Fernandes, Lebarcky, Penha (2010), Quintairos et al. (2010), and Freitas et al. (2010), I elaborated six steps for the construction of a BSC for a project of social studies. For this, a survey was made out, based on Kaplan and Norton (1996) and the System of Indicators of Social Perception of the IPEA. The survey provide information support for the construction of a cause and effect relationship map between the project objectives and the management tool based on the BSC. The social project unit of analysis of the present study was evaluated through the tool created, demonstrating is applicability, as well as making it possible to survey the difficulties and limitations found in the BSC process for social projects.