Uso do balanced scorecard para mensurar o capital humano : estudo de caso múltiplo

Abstract

The Balanced Scorecard (BSC) is based principally the implementation of the strategy into four perspectives: financial, customer, internal processes and learning and growth. Strategy execution suffers the direct influence of the people who develop and therefore no need for the management of people take a new approach to the implementation of the BSC. According to some authors, you can enter in BSC implementation of the strategic management of people, considering the scorecards of human capital in order to permanently evaluate the efficiency of the implementation of global strategy and strategic objectives of the success and effectiveness of the force work in relation to the results achieved by keeping some factors that directly influence that success, as the understanding of organizational culture, development of skills and behaviors. This dissertation aims to investigate how the BSC can be used to measure human capital (HC), performing a comparative analysis between literature and practice of both companies. The research method used was a multiple case study of two companies that have implemented the BSC indicators incorporating some of the CH. The research identified that companies have studied the BSC tailored to your needs for a "strategic planning" that begins with the SWOT analysis. They have overall strategy and departmental strategic objectives, targets and action plan for each business unit. The definition of performance indicators of the Human Resources department is based on research of weather and from this the internal actions are directed to be made that ultimately reflect directly in the implementation of actions related to such indicators. Across these companies use the BSC alone does not allow the measurement of human capital is necessary for managers to set strategic indicators aligned with the company's overall strategy in line with human performance necessary to implement such strategies.