Is It Okay For Parents To Help Edit Their Childs College Essay?

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Is It Okay For Parents To Help Edit Their Childs College Essay?

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Help Write My Research Paper On Grief And Loss Essay On Plant Cell

Help Write My Research Paper On Grief And Loss Essay On Plant Cell Before submitting a evaluation, I ask myself whether I can be comfy if my identification as a reviewer was recognized to the authors. Passing this “id take a look at” helps be sure that my review is sufficiently balanced and truthful. Using a copy of the manuscript that I first marked up with any questions that I had, I write a brief summary of what the paper is about and what I really feel about its solidity. Then I run via the particular factors I raised in my summary in additional detail, within the order they appeared within the paper, offering web page and paragraph numbers for most. Finally comes an inventory of really minor stuff, which I attempt to keep to a minimal. I then sometimes undergo my first draft wanting at the marked-up manuscript again to verify I didn’t omit something essential. If I really feel there is some good material within the paper but it needs plenty of work, I will write a fairly lengthy and particular evaluation stating what the authors must do. Also, the journal has invited you to review an article based mostly in your expertise, but there will be many stuff you don’t know. So in case you have not totally understood something within the paper, do not hesitate to ask for clarification. It can take me quite a very long time to write an excellent evaluation, sometimes a full day of labor and typically even longer. I print out the paper, as I find it easier to make feedback on the printed pages than on an electronic reader. I read the manuscript very carefully the primary time, trying to observe the authors’ argument and predict what the next step might be. Could I replicate the results using the knowledge in the Methods and the description of the analysis? I even selectively check particular person numbers to see whether or not they're statistically plausible. I also rigorously look at the reason of the outcomes and whether the conclusions the authors draw are justified and linked with the broader argument made within the paper. If there are any features of the manuscript that I am not familiar with, I attempt to read up on these topics or consult other colleagues. The paper reviewing process may help you form your own scientific opinion and develop crucial thinking abilities. It will also offer you an overview of the new advances within the area and allow you to when writing and submitting your own articles. So although peer reviewing positively takes some effort, in the end will probably be value it. I then delve into the Methods and Results sections. Are the methods appropriate to analyze the analysis query and take a look at the hypotheses? Would there have been a greater method to test these hypotheses or to analyze these outcomes? Is the statistical analysis sound and justified? The detailed studying and the sense-making process, specifically, takes a very long time. Also, generally I discover that one thing isn't fairly proper however can’t quite put my finger on it until I actually have properly digested the manuscript. I usually don’t decide on a suggestion until I’ve learn the complete paper, though for poor quality papers, it isn’t always essential to read everything. I begin by making a bullet level record of the main strengths and weaknesses of the paper and then flesh out the review with particulars. If the paper has horrendous difficulties or a confused concept, I will specify that but won't do a lot of work to try to suggest fixes for every flaw. I spend a good period of time wanting at the figures. I additionally need to know whether or not the authors’ conclusions are adequately supported by the results. Conclusions that are overstated or out of sync with the findings will adversely impression my review and recommendations. I usually refer again to my annotated model of the online paper. I normally differentiate between major and minor criticisms and word them as immediately and concisely as potential. When I suggest revisions, I attempt to give clear, detailed suggestions to information the authors. Even if a manuscript is rejected for publication, most authors can benefit from recommendations. I attempt to persist with the facts, so my writing tone tends towards impartial. At this first stage, I attempt to be as open-minded as I can. I don’t have a formalized guidelines, however there are a number of questions that I usually use.

Help Write My Research Paper On Grief And Loss Essay On Plant Cell

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Help Write My Research Paper On Grief And Loss Essay On Plant Cell

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Help Write My Research Paper On Grief And Loss Essay On Plant Cell

Help Write My Research Paper On Grief And Loss Essay On Plant Cell Before submitting a evaluation, I ask myself whether I can be comfy if my identification as a reviewer was recognized to the authors. Passing this “id take a look at” helps be sure that my review is sufficiently balanced and truthful. Using a copy of the manuscript that I first marked up with any questions that I had, I write a brief summary of what the paper is about and what I really feel about its solidity. Then I run via the particular factors I raised in my summary in additional detail, within the order they appeared within the paper, offering web page and paragraph numbers for most. Finally comes an inventory of really minor stuff, which I attempt to keep to a minimal. I then sometimes undergo my first draft wanting at the marked-up manuscript again to verify I didn’t omit something essential. If I really feel there is some good material within the paper but it needs plenty of work, I will write a fairly lengthy and particular evaluation stating what the authors must do. Also, the journal has invited you to review an article based mostly in your expertise, but there will be many stuff you don’t know. So in case you have not totally understood something within the paper, do not hesitate to ask for clarification. It can take me quite a very long time to write an excellent evaluation, sometimes a full day of labor and typically even longer. I print out the paper, as I find it easier to make feedback on the printed pages than on an electronic reader. I read the manuscript very carefully the primary time, trying to observe the authors’ argument and predict what the next step might be. Could I replicate the results using the knowledge in the Methods and the description of the analysis? I even selectively check particular person numbers to see whether or not they're statistically plausible. I also rigorously look at the reason of the outcomes and whether the conclusions the authors draw are justified and linked with the broader argument made within the paper. If there are any features of the manuscript that I am not familiar with, I attempt to read up on these topics or consult other colleagues. The paper reviewing process may help you form your own scientific opinion and develop crucial thinking abilities. It will also offer you an overview of the new advances within the area and allow you to when writing and submitting your own articles. So although peer reviewing positively takes some effort, in the end will probably be value it. I then delve into the Methods and Results sections. Are the methods appropriate to analyze the analysis query and take a look at the hypotheses? Would there have been a greater method to test these hypotheses or to analyze these outcomes? Is the statistical analysis sound and justified? The detailed studying and the sense-making process, specifically, takes a very long time. Also, generally I discover that one thing isn't fairly proper however can’t quite put my finger on it until I actually have properly digested the manuscript. I usually don’t decide on a suggestion until I’ve learn the complete paper, though for poor quality papers, it isn’t always essential to read everything. I begin by making a bullet level record of the main strengths and weaknesses of the paper and then flesh out the review with particulars. If the paper has horrendous difficulties or a confused concept, I will specify that but won't do a lot of work to try to suggest fixes for every flaw. I spend a good period of time wanting at the figures. I additionally need to know whether or not the authors’ conclusions are adequately supported by the results. Conclusions that are overstated or out of sync with the findings will adversely impression my review and recommendations. I usually refer again to my annotated model of the online paper. I normally differentiate between major and minor criticisms and word them as immediately and concisely as potential. When I suggest revisions, I attempt to give clear, detailed suggestions to information the authors. Even if a manuscript is rejected for publication, most authors can benefit from recommendations. I attempt to persist with the facts, so my writing tone tends towards impartial. At this first stage, I attempt to be as open-minded as I can. I don’t have a formalized guidelines, however there are a number of questions that I usually use.

Aplicacao do balanced scorecard - Free Essay Example

INTRODUO O tema deste estudo Aplicao do Balanced Scorecard como ferramenta de gesto: O caso da UBVIDRO mostra a dinmica de um processo de implementao desta metodologia que, segundo pesquisa, vem ganhando adeptos em vrias partes do mundo. Uma pesquisa realizada pela Simnetics, empresa de consultoria empresarial, mostrou que 65% das empresas no possuem mecanismos de monitoramento do desempenho estratgico, possibilitando falhas no momento em que elas deixam a esfera das intenes e passam para a esfera da execuo. O Balanced Scorecard surge como uma alternativa para corrigir este problema. A UBVIDRO, uma empresa nacional com 50 anos de atuao no mercado de vidro plano e impresso est em processo de implementao do Planejamento Estratgico e Balanced Scorecard e o presente trabalho objetiva diagnosticar neste processo as possveis melhorias para a maximizao de seus resultados. No primeiro capitulo explanado os tipos e importncias das estratgias empresarias no mundo altamente competitivo e globalizado que as corporaes esto inseridas. Essas estratgias estruturadas, planejadas e priorizadas de acordo com um diagnstico da fase que a empresa se encontra para se atingir a Excelncia Empresarial No segundo captulo, evidencia-se a importncia do Balanced Scorecard como ferramenta para gerir e possibilitar a execuo das estratgias da empresa elaboradas sob quatro perspectivas: financeira, mercado, processos internos e crescimento e aprendizado. No terceiro e ltimo captulo mostra as etapas e estrutura de implementao do Planejamento Estratgico, compreendendo um perodo de cinco anos, traando os objetivos e indicadores de acordo com as perspectivas do Balanced Scorecard. No final, um diagnstico com os desafios e os passos seguintes foi elaborado. Captulo 1: Planejamento Estratgico e Excelncia Empresarial 1.1 Planejamento Estratgico 1.1.1 Estratgia Empresarial H mais de 2500 anos o homem j discute sobre a importncia do planejamento estratgico em nossas vidas, um exemplo disso o livro escrito por Sun Tzu h aproximadamente 2500 anos atrs. J naquela poca Sun Tzu sentia a necessidade de lutar com outras armas, alm das que j existiam, as armas de guerra, assim nos apresenta A Arte da Guerra. No livro, Tzu apresenta novas formas de luta, dessa maneira muda significativamente a histria do mundo, nos apresentando as estratgias. O livro apresenta formas de resistncia, sem lutar, em outras palavras, como adotar uma postura capaz de se atingir os resultados esperados, a vitria diante de uma guerra ou at mesmo a derrota iminente, mas da melhor maneira possvel. Partindo deste pressuposto Sun Tzu adota uma estratgia para quebrar a resistncia do inimigo obtendo condies favorveis vitria. Analogamente as empresas se vem numa grande guerra com objetivos gerais que so, entre eles, o de ganhar mercado, perenidade e desenvolvimento num ambiente altamente competitivo e globalizado. Nesta guerra quem ganha so aqueles capazes de adotar uma estratgia que convirja para estes fins. A crescente competio no mundo dos negcios exige das empresas um embasamento eficiente e eficaz capaz de nortear suas aes. Como o planejamento estratgico um processo que estabelece as direes gerais, no prev ao imediata e sim possibilita enumerar possibilidades de projetos que precisam ser desenvolvidos e que estejam embasados. Quando estes projetos so desenvolvidos, normalmente identificam-se alternativas especficas, dada pelo fato de que as informaes tornam-se menos agregadas e incertas do que no momento de formulao da estratgia e, neste momento o feedback estratgico faz-se necessrio para readequao da estratgia. A estratgia, alm de ser um instrumento administrativo facilitador e otimizador das interaes da empresa com os fatores ambientais, tambm tem forte influncia sobre os fatores internos da empresa, determinando, por exemplo, as necessidades da estrutura organizacional em termos de qualificaes, as quais estabelecem as caractersticas das pessoas mais adequadas para a consecuo os objetivos, dos sistemas de gerenciamento e controle, do estilo administrativo, etc A competncia da cpula administrativa da empresa to importante quanto sua estratgia, mas uma estratgia adequada pode trazer extraordinrios resultados para a empresa cujo nvel geral de eficincia seja mdio. Com referncia forma de chegar situao desejada, importante ter em mente a satisfao das necessidades de grupos significativos que cooperam para assegurar a existncia contnua da empresa. Dessa maneira, Porter (1986), a chave do sucesso da empresa a habilidade da alta administrao em identificar as principais necessidades de cada grupo e estabelecer equilbrio entre eles com um conjunto de estratgias que permitam essa satisfao. Hoje as empresas atuam em um contexto econmico caracterizado pelo aumento dos fluxos comerciais, financeiros e tecnolgicos, a chamada globalizao econmica. Neste contexto, a competio global induz que as empresas adotem estratgias capazes de promover o desenvolvimento, criando uma espcie de ciclo virtuoso para definio e implementao de novas estratgias. 1.1.2 Estratgia Competitiva Em 1980, Michael Porter lanou o livro Competitive Strategy (Estratgia Competitiva). Porter descreveu a estratgia competitiva como aes ofensivas e defensivas de uma empresa para criar uma posio sustentvel dentro da indstria. A definio de estratgias passa pela uma avaliao ou diagnstico da empresa e do cenrio no qual ela est inserida. Partindo deste pressuposto, pode-se definir uma estratgia empresarial voltada sobrevivncia, manuteno, crescimento ou desenvolvimento do negcio, sempre tendo como objetivo aproveitar as oportunidades potenciais de negcios. De acordo com Porter (1986), a estratgia de sobrevivncia normalmente adotada quando a empresa visualiza seu futuro sem muitas perspectivas; quando existem muitos pontos a serem desenvolvidos e ameaas externas so evidentes. Neste momento, foca-se, por exemplo, a reduo de custos como diminuio do nmero do efetivo (funcionrios), volume de estoques, aumento de produtividade, ou seja, controla muito bem no curto prazo e tem no preo um dos principais atrativos para o consumidor. A estratgia de manuteno se d quando a empresa diagnostica a predominncia de pontos fortes como recursos financeiros, tecnologia e efetivo qualificado em detrimentos a pontos a serem desenvolvidos, contudo existem ameaas externas latentes como qualidade e preo baixo de seus concorrentes. Neste momento a empresa poder focar em um nicho de mercado especfico, concentrando seus esforos, promovendo aquilo que Adam Smith chamou de especializao do trabalho. Outra possibilidade a adoo pela estratgia competitiva de diferenciao fazendo com que a empresa invista mais pesado em imagem, tecnologia, assistncia tcnica, distribuio, pesquisa e desenvolvimento, recursos humanos, pesquisa de mercado e qualidade, com a finalidade de criar diferenciais para o consumidor. Ainda de acordo com o autor supracitado, a estratgia de sobrevivncia ou a de manuteno do negcio tm seus fatores negativos. Na estratgia de custos, por exemplo, a empresa pode estar to focada em seu processo de fabricao que aos poucos estar exaurindo as possibilidades de diferenciao do negcio e, mais tarde, um novo player poder surgir com uma nova tecnologia que o mercado passe a valorizar. Quando o enfoque a diferenciao do negcio, os principais riscos podem estar relacionados a excessivo enfoque de diferenciao que a empresa estar suscetvel a ter preos mais elevados no levando em considerao as sinalizaes do mercado. Assim, a adoo de qualquer estratgia competitiva de sobrevivncia ou manuteno tem seus riscos e suas armadilhas. Na estratgia de custos, as principais so: a excessiva importncia que se d fabricao; a possibilidade de acabar com qualquer chance de diferenciao; a dificuldade de se estabelecer um critrio de controle de custos; o surgimento de um novo concorrente com nova tecnologia ou novo processo que abocanhe parcela significativa de mercado ou o mercado passe a valorizar o produto por critrios diferentes. Na estratgia de diferenciao, as principais armadilhas so representadas pela diferenciao excessiva, pelo preo muito elevado, por um enfoque exagerado no produto e pela possibilidade de ignorar os critrios de sinalizao. Na estratgia de foco o risco de o segmento escolhido no propiciar massa crtica que permita empresa operar. 1.1.3 Planejamento Estratgico Voltando um pouco no tempo, mas precisamente antes da II Guerra Mundial, as empresas conduziam seu planejamento estratgico com intuito de quantificar e realizar o oramento anual, quantificando os valores das aes que esto por desenvolver. Contudo, a globalizao imprimiu um rtimo acelerado de grandes transformaes no mundo dos negcios, oriundas da crescente necessidade do consumidor ao consumo. De acordo com Porto e Belfort (2001), neste momento o planejamento oramentrio se mostrava insuficiente, pois raramente se desenvolvia uma estratgia que ultrapasse o 1 ano e as empresas viram a necessidade de desenvolver o horizonte de planejamento extrapolando em at 5 anos com o intuito de antecipar aos acontecimentos e aproveitar as oportunidades. Diante deste cenrio, introduziam-se modelos economtricos extrapolando acontecimentos passados, em outras palavras, as empresas utilizavam os acontecimentos passados para prever o futuro. A partir dos anos 70 o mundo dos negcios ficava mais complexo, cheio de incertezas e a competio global se tornava mais acirrada. O mundo entrava na Era do Conhecimento, das organizaes virtuais, etc. Configuram-se novas aspiraes polticas, econmicas e sociais. O processo de planejamento estratgico passa por um amplo conjunto de transformaes para responder a estas mudanas externas e internas. De maneira geral, pode-se definir planejamento como um trabalho sistemtico e formal que visa estabelecer definies para aumentar a probabilidade da ocorrncia dos resultados desejados. Como foi apresentado no item 1.1.1 do presente trabalho, a estratgia o meio que nos leva do caminho onde estamos para o caminho onde desejamos estar. Portanto, Planejamento Estratgico uma metodologia para a realizao de um trabalho sistemtico e formal visando estabelecer as definies estratgicas, tticas e operacionais para a gesto eficaz de um empreendimento. Mais que um documento, Planejamento Estratgico um evento. Para entender melhor a relao das definies estratgicas, nvel corporativo, tticas, nvel funcional ou gerencial, e operacionais, nvel processos e oramentrios, so apresentadas a seguir as etapas de um planejamento estratgico. De acordo com Santos (2002), as etapas inicialmente passam pela caracterizao do negcio: core business, viso, misso e valores corporativos. A definio do negcio principal ou core business decorre do conjunto de produtos, segmentos de clientes e tecnologias com as quais a empresa pode gerar a maior vantagem competitiva possvel. Pode ser um modelo como o da Dell Computer, um segmento de mercado como o caso do Enterprise Rent a Car ou uma tecnologia e um sistema de fabricao de baixo custo como o caso da Intel. A partir da a empresa precisa formular o que Santos (2002, pg. 33) chamou de direcionamento estratgico para o futuro, que contm a viso, a misso e os valores e objetivos que permearo a atuao da empresa. A viso corporativa a super meta da empresa. Ela dela deve ser clara e inspiradora para concentrar esforos e catalisar o esprito de equipe. Sua probabilidade de sucesso de 50% a 70% e deve ser aplicada a organizao inteira exigindo de dez a trinta anos de esforos para ser alcanada. Um exemplo pode ser encontrado no grupo Votorantin, cuja viso corporativa sintetizada na seguinte frase: Ser referncia de tica e empreendedorismo no desenvolvimento social brasileiro. Desta maneira, enquanto no se tornar referncia de tica e empreendedorismo no desenvolvimento social brasileiro, o grupo no dever alterar sua super meta. Segundo Porto e Belfort (2001), a misso a razo de ser da empresa. como uma estrela guia no horizonte que se deve buscar eternamente, deve-se refletir a motivao das pessoas para trabalharem. Indica onde se devem concentrar os recursos, onde procurar novas oportunidades e onde construir o sucesso da empresa. Como exemplo, temos a misso da Petrobrs sintetizada na seguinte declarao: Assegurar o abastecimento do mercado nacional de leo, gs natural e derivados, atravs das atividades definidas na constituio e Lei 2.004, de forma rentvel e aos menores custos para a sociedade, contribuindo para o desenvolvimento do pas. A razo de ser da Petrobrs est em Assegurar o abastecimento do mercado nacional de leo, gs natural e derivados com isso busca motivar seu colaboradores mostrando que eles esto se esforando com este intuito. Conclui-se que a misso a maneira pela qual se exerce o core business. Os valores corporativos so uma espcie de preceitos essenciais e permanentes de uma organizao, formando um conjunto de princpios de orientao perenes, esses valores no requerem nenhuma justificativa externa: tm valor e importncia intrnsecos e so importantes para aqueles que fazem parte da organizao. Tem-se como exemplo o caso do Walt Disney, cujos valores corporativos so: No-ceticismo, criatividade, sonhos e imaginao; ateno fantica a coerncia e altos detalhes e preservao e controle da magia Disney. Aps ter definido o direcionamento estratgico, devem ser determinados os objetivos estratgicos de longo prazo que a empresa deve alcanar para ter condies de, no futuro, acalcar a super meta. Os objetivos definem situaes, condies ou resultados a serem atingidos e mantidos, continuamente, para que a empresa passe a ser bem sucedida, em longo prazo. preciso estabelecer um objetivo construdo, e no apenas quantificado. Podem ser extrados dos desdobramentos da Misso, isto , alguns poucos fatores que, quando atingidos, representam o cumprimento da viso corporativa. Os objetivos implicam na obteno de um resultado final. No entanto, ao atingi-los devem ser estabelecidos novos objetivos, pois a corrida em direo excelncia no tem linha de chegada. Voltando ao exemplo da Petrobras, para conquistar sua viso e exercer sua misso, inicialmente ela acredita que deva alcanar alguns objetivos entre eles: Assegurar o retorno adequado do capital empregado nos vrios segmentos de negcios da Companhia; Ser referncia internacional, no segmento de energia, em gesto de pessoas, tendo seus empregados como seu maior valor e tambm ser referncia internacional em responsabilidade social na gesto dos negcios, contribuindo para o desenvolvimento sustentvel. Como foi visto no item 1.1.1 deste captulo, a partir dos anos 70 o mundo dos negcios ficava mais complexo e incerto e a competio global mais acirrada, sendo fundamental para o sucesso de longo prazo o planejamento estratgico deve responder as mudanas internas e externas. Para tanto, necessrio que as empresas determinem o que Santos (2002) chamou de Fatores Chaves para o Sucesso e Andion (2002) de Diagnstico Estratgico. Como j tinha sido estabelecido por Sun Tzu: Se conhecemos o inimigo (ambiente externo) e a ns mesmos (ambiente interno), no precisamos temer o resultado de uma centena de combates. Se nos conhecemos, mas no ao inimigo, para cada vitria sofreremos uma derrota. Se no nos conhecemos nem ao inimigo, sucumbiremos em todas as batalhas Sun Tzu, A Arte da Guerra A anlise ambiental do negcio o processo de identificao de oportunidades, ameaas, foras e fraquezas que afetam a organizao no cumprimento de sua misso. A anlise externa, ou ambiental, tem como objetivo estudar o ambiente, selecionando e avaliando oportunidades e ameaas. Ela fundamental para determinar um parmetro de avaliao da posio competitiva da organizao frente s demais concorrentes. Ameaas so as situaes do ambiente que colocam a organizao em risco. Oportunidades so as situaes do ambiente que a organizao pode aumentar sua competitividade. Ambiente definido como o conjunto de informaes ou elementos externos organizao e que podem afet-la, no todo ou em parte. Para Oliveira e Perez (2002 p. 92), o ambiente no um conjunto estvel, uniforme e disciplinado, mas um conjunto bastante dinmico em que atua constantemente grande quantidade de foras, de diferentes dimenses e naturezas, em direes diferentes, e que muda a cada momento, pelo fato de cada uma destas foras interferir, influenciar e interagir com as demais foras do ambiente, conforme mostra a figura 1. Concluindo, o Macroambiente afeta todas as organizaes, no qual se inserem todos os elementos polticos, econmicos, sociais, ecolgicos, etc. em um nvel mais amplo. J o Ambiente Operacional afeta mais diretamente as organizaes e o setor. De acordo com Andion (2002), a anlise interna prope identificar os principais pontos fortes e fracos da empresa perante seus concorrentes norteando o processo de planejamento com o intuito de avaliar os recursos disponveis e as vulnerabilidades. Os pontos fortes constituem as foras propulsoras da organizao que facilitam o alcance dos objetivos organizacionais, enquanto os pontos fracos constituem as limitaes e foras restritivas que dificultam ou impede o seu alcance. Envolve anlise dos recursos (recursos financeiros, mquinas, equipamentos, matrias-primas, recursos humanos, tecnologia etc.) de que a empresa dispe para as suas operaes atuais ou futuras. Definido o direcionamento do negcio, objetivos estratgicos e os pontos fortes, fracos oportunidades e ameaas, a organizao tem melhores condies de definir suas estratgias para alcanar os objetivos e por sua vez ter condies de buscar a super meta. Contudo, investimentos fazem-se necessrios para desenvolver tais estratgias que agora passa de um nvel estratgico para o nvel ttico e operacional em que as gerncias e chefias traam e quantificam suas estratgias para o atendimento aos objetivos estratgicos. Uma das grandes barreiras para as estratgias falharem o no desenvolvimento e implementao de mecanismos claros e eficazes para gerir e monitorar o desempenho estratgico revendo continuamente o plano, tornando-o mais dinmico. Segundo pesquisa da Simnetics, consultoria especializada em gesto estratgica, mais que 65% das empresas no possuem mecanismos de monitoramento de desempenho estratgico, o que efetivamente inviabiliza uma adequada implementao dos planos e correes da estratgia ao longo do tempo. Diante deste cenrio faz-se necessrio um controle estratgico capaz de assegurar que as estratgias sejam colocadas em prtica e as revises sejam realizadas em vistas com o dinamismo do negcio. 1.2 Modelo de Excelncia em Gesto 1.2.1 Caracterizao Geral do Modelo de Excelncia em Gesto Um dos maiores desejos de presidentes de grandes corporaes de ter um modelo de gesto de sucesso, revela estudo elaborado pela Monitor Consulting, com 14% das citaes. Importante frisar que o maior desejo de aumentar a rentabilidade do seu negcio, com 17% das citaes. A quantidade e a diversidade de ferramentas de gesto existentes a maioria delas eficazes e necessrias, no entanto, dificultam o entendimento e o processo de escolha e implementao por parte dos dirigentes de organizaes. O que se nota, ento, nas organizaes, uma grande quantidade de iniciativas sem alinhamento e sem um guarda-chuva que possa organizar essas ferramentas de maneira lgica e inter-relacionada. Diante deste cenrio um outro estudo foi realizado pela consultoria McKinsey em empresas de classe mundial para avaliar o que elas se diferenciam das demais empresas. Deste estudo nasceram os fundamentos bsicos e necessrios para a formatao de uma cultura voltada para resultados, os chamados Fundamentos da Excelncia, apresentados no quadro 2 logo a seguir, que, quando aplicados, so capazes de criar um diferencial estratgico, melhorando a qualidade, reduo de custos, aumento de produtividade, alm de gerar maior credibilidade da instituio e o reconhecimento pblico condicionado uma maior valorizao do negcio. Estes fundamentos so a base do chamado MEG Modelo de Excelncia em Gesto, elaborado pela FNQ Fundao Nacional da Qualidade para servir de base para o Prmio Nacional da Qualidade, que tem como caracterstica principal de ser um modelo sistmico, como mostra a figura 2, capaz de estabelecer uma orientao integrada e interdependente em que os vrios elementos de uma organizao e partes interessadas interagem de forma harmnica. 1.2.2 Compromisso com a Excelncia e Rumo a Excelncia A implantao do Modelo de Excelncia em Gesto (MEG) constitudo por duas fases primrias que, seqencialmente, so definidas como Compromisso com a Excelncia e Rumo Excelncia. A primeira ao necessria implantao do MEG a definio clara de como a gesto corrente praticada e, a partir de ento, so definidos pontos cruciais que devem ser melhorados, visando o bom desenvolvimento econmico da empresa. Nessa fase, por conta da incipincia gerencial, a melhoria passa por assegurar a qualidade dos seus produtos e a satisfao dos clientes. Nessa etapa da implantao do projeto os resultados so tmidos, porm consistentes. Essa primeira fase, que define as primeiras linhas mestras denominada como Compromisso com a Excelncia. (Rumo Excelncia e Compromisso com a Excelncia / Fundao Nacional da Qualidade, 2007, p. 6 7) A etapa posterior do MEG apresenta grande acelerao na melhoria nos processos de gesto da empresa, influenciada por resultados mais slidos e relevantes para a empresa, o que culmina em um clima motivacional e entusiasmtico. Ao contrrio da fase inicial, a empresa adota agora atitudes e posicionamento preventivos aos processos desenvolvidos pela instituio, apesar de haver ainda a no integrao completa de todas as reas de trabalho. A conscientizao dos envolvidos, no que toca s melhorias que foram conquistadas e das que potencialmente ainda podem ser, deve ser evidenciada pelo lder da implantao, de modo a criar uma maior interao e comprometimento com as reas envolvidas. Nessa fase do processo de implantao do MEG, o documento que alinha toda a gesto denominado de Rumo Excelncia. (Rumo Excelncia e Compromisso com a Excelncia / Fundao Nacional da Qualidade, 2007, p. 7) Aps o xito na implantao dessas duas fases, a empresa apresenta um modelo de gesto maduro e que funciona de maneira plena. A empresa em sua totalidade enxerga os benefcios do MEG, e a melhoria contnua dos processos se d de maneira natural. Entretanto, a constncia de propsitos posta em xeque quando problemas crnicos e culturais no resolvidos so identificados. Diante desse cenrio, as lideranas identificam que apenas por meio de uma maior integrao e desenvolvimento de parcerias haver um sistema de gesto que referencial. 1.2.3 Os Critrios de Excelncia O MEG desenvolvido embasado em premissas que permitem que sua aplicabilidade ocorra de maneira plena e natural. Essas premissas, sob a nomenclatura de Critrios de Excelncia, totalizam oito itens. Todos oito critrios possuem representatividade no sucesso do MEG, e cabe a eles avaliar como cada parte envolvida desenvolve suas atividades com o intuito de atingir a Excelncia da Gesto. De acordo com o relatrio Rumo Excelncia e Compromisso com a Excelncia de 2007, publicado pela FNQ, o primeiro critrio avaliado o da liderana, e o mesmo avalia o comprometimento da direo da empresa junto aos valores e princpios que possibilitem a excelncia da gesto. A liderana avaliada basicamente em trs frentes: Sistema de Liderana; Cultura da Excelncia; e Anlise do desempenho da organizao. Outro critrio utilizado para mensurar o desempenho do MEG apresentado sobre a denominao de Estratgias e Planos, e o mesmo averigua o processo de formulao das estratgias, enfatizando a anlise do mercado de atuao e do macroambiente alm de verificar a assertividade de estratgias, indicadores, metas e planos para a organizao. A avaliao feita sob dois prismas principais, que englobam respectivamente a Formulao e Implementao de Estratgias. O terceiro critrio de avaliao avalia como a empresa se relaciona com os demandantes de produtos e/ou servios. O FNQ define o critrio em como a organizao segmenta o mercado e como identifica trata as necessidades e expectativas dos clientes e dos mercados, divulga seus produtos e marcas; e estreita seu relacionamento com os clientes. Tambm examina com a organizao avalia a satisfao e insatisfao dos clientes (Rumo excelncia e compromisso com a Excelncia / Fundao Nacional da Qualidade, 2007, pg 28). A exemplo do critrio de estratgias e planos, a avaliao se divide em duas frentes principais, a saber: Imagem e Conhecimento de Mercado e Relacionamento com Clientes. A maneira como a empresa interage e contribui com a melhora do ambiente externo discutida pelo critrio nmero 4, denominado como Sociedade. O objetivo desse critrio verificar como a organizao estabelece condies para o desenvolvimento econmico, social e ambiental de forma sustentvel e como interage com a sociedade. Rumo excelncia e compromisso com a Excelncia / Fundao Nacional da Qualidade, 2007, pg 29) Essa avaliao feita sob dois prismas, o primeiro sob o nome de Responsabilidade Scio-Ambiental e o segundo como tica e Desenvolvimento Social. O quinto critrio conhecido como informaes e conhecimento, e tem por objetivo examinar como a gesto e a utilizao das informaes da organizao e das informaes comparativas pertinentes, bem como a gesto dos ativos intangveis geradores de diferenciais Rumo excelncia e compromisso com a Excelncia / Fundao Nacional da Qualidade, 2007, pg 30). O critrio analisado por trs frentes bsicas: Informaes da Organizao, Informaes Comparativas e Ativos Intangveis. O sexto critrio avalia como a empresa determina as bases para que as pessoas se desenvolvam, em consonncia com as estratgias da empresa. Avalia tambm como se comportam o ambiente de trabalho e clima organizacional. Sob a nomenclatura Pessoas, esse critrio avalia em trs frentes: Sistemas de Trabalho, Capacitao e Desenvolvimento e Qualidade de Vida. O stimo critrio, definido como Processos, examina como a organizao identifica, gerencia, analisa e melhora os processos principais do negcio e os processos de apoio Rumo excelncia e compromisso com a Excelncia / Fundao Nacional da Qualidade, 2007, pg 34). Avalia tambm como se d a relao com fornecedores e os processos econmicos financeiros. O processo de avaliao passa por trs formas principais, a saber: Processos Principais do Negcio e Processos de Apoio, Processos de Relacionamento com os Fornecedores; e Processos Econmicos Financeiros. O oitavo e ltimo critrio, denominado como Resultados, verifica como foi o desempenho da empresa em um determinado perodo junto s pessoas, mercado, sociedade e fornecedores. Esse critrio dividido em 6 itens, onde os resultados devem ser apresentados em: Econmico-Financeiros, Clientes e Mercado, Relativos Sociedade, Relativos s Pessoas, Processos Principais e Processos de Apoio, Relativos aos Fornecedores. 1.2.4 O Planejamento Estratgico e a Excelncia O caminho de uma organizao em direo a excelncia no uma linha reta, to pouco pode ser comparada a uma corrida de curta distncia Em outras palavras, trata-se de um caminhar cheio de obstculos, segundo a publicao Rumo excelncia e compromisso com a Excelncia / Fundao Nacional da Qualidade, 2007, p 6). Como visto nos itens1. 2.3 e 1.2.4 de fundamental importncia para que se consiga alcanar a excelncia a implementao dos oito critrios, com isso a probabilidade de se obter um modelo de gesto de sucesso fica muito maior e mais fcil de se conquistar o Estado da Arte em gesto. Quando sistemicamente o diagnstico estratgico realizado pelas lideranas de uma organizao, no se deve esquecer de levar em considerao vrios fatores, sendo um deles a fase de maturidade a qual a empresa se encontra. Com essa informao consegue-se definir os pontos a serem desenvolvidos, aprimorados ou at mesmo redirecionados, principalmente no que diz respeito aos 8 critrios do MEG e ento realizar o planejamento eficiente e eficaz com o objetivo de alcanar o to sonhado Estado Arte em gesto. Captulo 2: Balanced Scorecard Caracterizao Geral 2.1 Planejamento Estratgico e Balanced Scorecard No incio dos anos noventa, Robert Kaplan e David Norton comearam a questionar a utilizao de apenas indicadores financeiros na gesto empresarial e elaboraram estudos sobre indicadores mais eficientes para atender os gestores e s aes estratgicas nas empresas. A partir da, percebeu-se que a contabilidade financeira precisava ampliar-se de modo a abranger outras reas que esto se tornando cada vez mais importantes para as corporaes. Entre tais reas Oliveira, Perez e Silva (2002, pg. 151) citam: avaliao de ativos intangveis; capital intelectual; processos internos; clientes; pesquisas de desenvolvimentos de novos produtos; automao dos processos produtivos; qualidade dos sistemas internos e dos sistemas contbeis. O Balanced Scorecard surge como uma ferramenta para expandir o poder competitivo no ambiente corporativo. De acordo com Norton e Kaplan (1996 pg. 39): Balanced Scorecard basicamente um mecanismo para a implementao da estratgia, no para sua formulao, qualquer que seja a abordagem utilizada para a formulao de sua estratgia, o BSC oferecer um mecanismo valioso para a traduo dessa estratgia em objetivos, medidas e metas especficas. O Balanced Scoredcard deve contar a histria da estratgia, comeando pelos objetivos financeiros de longo prazo e relacionando-os depois seqncia de aes que precisam ser tomadas em relao aos processos financeiros dos clientes, dos processos internos e por fim, dos funcionrios e sistemas, a fim de que, em longo prazo, seja produzido o desempenho econmico desejado. O Balanced Scorecard no processo de gesto, complementa as medidas financeiras do desempenho passado com as medidas dos fatores que impulsionam o desempenho futuro. Segundo Norton e Kaplan (1997, pg. 26), o Balanced Scorecard trabalha sobre quatro perspectivas: perspectiva financeira, perspectiva do cliente, processos internos e processos de aprendizado e crescimento. Perspectiva Financeira: avalia se a estratgia adotada contribui para a otimizao financeira sob o aspecto fluxo de caixa, retorno sobre o investimento e a participao no mercado; Perspectiva do cliente: Identificao das necessidades do cliente e qual a capacidade de supri-las; Processos Internos: Focaliza o desempenho das reas de produo, operao e sistemas de informao e precisam ser ajustadas de acordo com perspectiva do cliente; Processo de aprendizado e crescimento: Identifica qual a infra-estrutura necessria para gerar crescimento e melhorias em longo prazo. O Balanced Scorecard, a partir da misso, viso e estratgia da organizao so definidos os objetivos estratgicos em cada uma das quatro perspectivas. A ferramenta no pretende executar o planejamento na organizao e sim parte do pressuposto de que o planejamento estratgico realizado prvia ou paralelamente. 2.2 A Estrutura do Balanced Scorecard Como exposto acima, o Balanced Scorecard tem como caracterstica medir de quatro diferentes formas as perspectivas relacionadas como um todo, as quais so: Perspectivas financeiras; Perspectivas dos clentes; Perspectivas dos Processos internos da empresa; Perspectiva de aprendizado e crescimento. Estes novos indicadores representam um equilbrio entre as medies externas, para os acionistas e clientes, e internas, para os processos internos, inovaes, aprendizado e crescimento. 2.2.1 Perspectiva Financeira Este indicador tem como funo mostrar aos acionistas como a empresa est desenvolvendo sua estratgia e seu desempenho nos negcios. Os objetivos financeiros se diferem de empresa para empresa, dependendo do seu segmento. As empresas pblicas tm como objetivo atender a toda a populao, diminuindo, se necessrio, sua margem de lucro, por exemplo, enquanto que as empresas privadas tm por objetivo aumentar cada vez mais a margem de lucro. Analisar a empresa somente com base nos indicadores financeiros tem gerado muitas crticas, em funo de se possuir somente eficincia na anlise do passado, no curto prazo e que nos tempos atuais de concorrncia acirrada, as fontes da vantagem competitiva da empresa so outras, tais como incremento da satisfao do cliente, qualidade do produto, motivao do empregado, entre outros. Apesar de existirem muitas crticas sobre analisar a empresa com base nos aspectos financeiros, este o foco para todos os objetivos e indicadores nas demais perspectivas do Balances Scorecard. Os indicadores selecionados na perspectiva dos clientes, processos internos e aprendizado e crescimento devem estar em sintonia com os indicadores financeiros, de modo a explicar a relao de causa e efeito, os quais resultam em uma melhora no desempenho econmico. Ao traar o plano de ao em determinada perspectiva, como diminuir o tempo de entrega dos produtos, deve-se estudar a rentabilidade que essa ao ir gerar para a empresa, por exemplo. Essa anlise procede na medida em que muitas atitudes devem ser tomadas para a empresa estar sempre atendendo melhor seus clientes, mas deve-se chegar a ponto de equilbrio entre atender bem o cliente e manter a rentabilidade, para assim manter a posio no mercado sem correr o risco de no poder mais atender as expectativas futuras em funo da falta de investimentos. Segundo Kaplan e Norton (1997), a fase do ciclo de vida em que a organizao se encontra difere os objetivos financeiros aos quais a organizao se orientar. As fases que estes objetivos podem encontrar so: Crescimento: Incio do ciclo de vida organizacional, seu principal objetivo o aumento das vendas. Sustentao: Fase em que as organizaes atraem investimentos, mas so foradas a obterem timos retornos sobre investimentos dos acionistas. O crescimento mercadolgico destas organizaes geralmente nfimo. Seus principais objetivos so: retorno sobre o capital investido e aumento da receita operacional. Colheita: Fase de maturidade organizacional, onde desejam colher os investimentos feitos nas duas fases anteriores. Seu principal objetivo maximizar o fluxo de caixa. 2.2.2 Perspectiva do cliente Para atender s expectativas dos clientes necessrio, primeiramente, a empresa decidir qual o segmento de mercado onde a empresa deve atuar e quem so seus clientes alvos. Aps esta definio deve-se fazer uma anlise para quais so os fatores crticos para seus clientes, ou seja, se entrega com pontualidade um fator crtico, a empresa deve unir seus esforos de modo que possibilite a entrega o mais pontual possvel. O processo de atendimento ao cliente pode-se mensurar entre as expectativas e o desempenho da organizao no cumprimento do que lhe foi combinado previamente. Se o desempenho maior que as expectativas, o cliente fica encantado com o produto ou servio oferecido possibilitando uma fidelizacao. Se o desempenho igual s expectativas, o cliente fica satisfeito com o produto ou servio oferecido. Este resultado perigoso, pois se existir um player capaz de lhe oferecer o produto ou servio de uma maneira melhor, a empresa perde o cliente naquele momento. Quando o desempenho menor que as expectativas, o cliente fica frustrado com o produto ou servio oferecido. Neste caso, o cliente possivelmente procura outro player como seu fornecedor. O Balanced Scorecard, com base no que est estabelecido na estratgia, busca identificar os objetivos relacionados aos clientes em cada um desses segmentos e os indicadores especficos da empresa. Os indicadores podem ser apresentados dentro de dois grupos: Indicadores Essenciais aos Clientes e Indicadores com Proposio de Valor. 2.2.2.1 Indicadores Essenciais aos Clientes O grupo de medidas essenciais de resultados dos clientes comum a todos os tipos de empresa e inclui os seguintes indicadores: Participao de Mercado: Reflete a proporo de negcio da empresa, em nmeros de clientes, no mercado. Captao de clientes: Mede, em termos absolutos ou relativos, a intensidade com que uma unidade de negcios atrai ou conquista novos clientes para o negcio. Reteno de clientes: Controla em termos absolutos ou relativos, a intensidade com que uma unidade de negcios retm ou mantm relacionamentos contnuos com seus clientes. Satisfao dos Clientes: Mede o nvel de satisfao dos clientes ou segmentos, depois de deduzidas as despesas especficas para reter ou captar os clientes. Lucratividade dos clientes: Mede o Lucro Lquido de Clientes ou segmentos, depois de deduzidas as despesas especficas para reter ou captar os clientes. As medidas essenciais podem ser agrupadas em diagrama que relaciona a causa e efeito. Kaplan (1997) apesar das medidas serem comuns a todos os tipos de empresa, para que haja o mximo de impacto, deve-se customizar em grupos especficos de clientes com os quais a unidade de negcios espera obter seu maior crescimento e lucratividade. 2.2.2.2 Indicadores com Proposio de valor As propostas de valor apresentadas aos clientes so atributos ofertados atravs de produtos e servios, para gerar fidelidade e satisfao em um segmento-alvo. Esses atributos podem ser divididos em trs categorias: Atributos dos produtos / servios: abrangem a funcionalidade dos produtos / servios, seu preo e qualidade; Relacionamento com os clientes: refere-se dimenso do modo como a empresa se apresenta ao cliente, em relao entrega, tempo de resposta; Imagem e reputao que reflete os fatores intangveis atraindo o cliente para a empresa. A combinao especifica de atributos determina a posio estratgica que a empresa se apresenta. De acordo com o conhecimento do mercado e suas competncias a empresa possui trs opes para se posicionar: Excelncia Operacional, Liderana de Produto e Enfoque (correspondem s estratgias competitivas definidas por Porter (1986) e citadas no item 1.1. do presente trabalho). A Excelncia Operacional enfatiza o oferecimento de produtos ou servios a preos baixos, conjugado a qualidade. Para possibilitar o trabalho preciso que ela seja centralizada, seus processos padronizados, de baixo custo e eficientes. A empresa que se posiciona nesta estratgia est vulnervel por mudanas tecnolgicas no processo de fabricao. A Liderana de produtos possui um enfoque no oferecimento de produtos ou servios de melhor qualidade, inovadores, de soluo nica. Para possibilitar o acesso destes produtos ou servios no mercado, a empresa deve ter uma estrutura flexvel, seus funcionrios criativos, contudo deve estar disposta a riscos, pois por estarem em constantes lanamentos de novos produtos no mercado, alguns produtos podem no ter sucesso e incorrer em prejuzos. No Enfoque, o canal de comunicao com o cliente deve ser fluir de maneira eficaz, eficiente e ser constante, ofertando aquilo o que ele deseja promovendo uma soluo total com seus produtos ou servios. Para atingir tal escala deve-se ter uma estrutura descentralizada, ter fortes vnculos entre a gerncia e os clientes e ter uma cultura em detalhes para que os clientes no passem por experincias mal sucedidas. Os riscos que podem ocorrer nesta diferenciao so: diferencial de custo muito elevado, ou seja, a sustentao da estratgia de estar em constante contato com o cliente e oferecer a cada um exatamente o tipo de produto ou servio desejado, tem um custo muito elevado, o qual pode ocasionar a perda de clientes. 2.2.3 Perspectiva dos Processos Internos Para atingir as expectativa dos clientes e gerar uma rentabilidade aceitvel aos acionistas, a empresa precisa desenvolver internamente meios de se atingir seus objetivos. Uma empresa bem sucedida em seus processos internos capaz de gerar um diferencial frente a outros competidores. Kaplan.(1997), geralmente as empresas costumam desenvolver objetivos e medidas para esta perspectiva aps formular os objetivos e medidas para as perspectiva financeiras e de clientes, pois esta possibilitar o alcance dos objetivos das primeiras duas perspectivas. 2.2.4 Perspectiva de Aprendizado e Crescimento Esta perspectiva tem a funo de desenvolver os objetivos e medidas para orientar o aprendizado e crescimento organizacional, oferecendo a infra-estrutura que possibilita a consecuo de objetivos ambiciosos nas outras trs perspectivas, enquanto estas revelam onde a empresa deve se destacar para obter um desempenho excepcional. O Balanced Scorecard enfatiza a importncia de investir no futuro, e no apenas em reas tradicionais como novos equipamentos e PD, mas adicionalmente em infra-estrutura, como pessoal, sistemas e procedimentos. Para estas trs reas de infra-estrutura, foram criadas categorias especificas, so elas: Capacidade dos funcionrios; Capacidade dos Sistemas de Informao; Motivao, Empowerment e Alinhamento. Capacidade dos funcionrios: Quanto mais os funcionrios de uma empresa pensar, sugerir idias e conseguir realizar um trabalho de forma eficiente, maiores devem ser probabilidades de eles serem reconhecidos e, se possvel, promovidos. Neste contexto a organizao pode traar medidas para buscar que seus colaboradores estejam sempre motivados, pois assim possibilitar uma maior agregao de valor. Medidas para capacitao dos funcionrios: pesquisa de satisfao dos funcionrios, envolvimento nas decises, reconhecimento pela realizao de um bom trabalho, acesso s informaes suficientes para o bom desempenho da funo, incentivo ao uso de criatividade e iniciativa, reteno de funcionrios, entre outras. Capacidade dos Sistemas de Informao: a idia que todos os funcionrios tenham conhecimento sobre o tipo de produto vendido / servio prestado pela empresa, alm de permitir o fluxo mais rpido da informao dentro da organizao. No que diz respeito prestao de servio, muitas vezes a empresa tem determinado servio, mas muitas vezes os funcionrios da linha de frente no esto de posse do conhecimento do servio, deixando de vender o mesmo para o cliente. O mesmo pode ocorrer em ordem inversa: o pessoal da linha de frente no passa a informao de que determinado produto est superando as expectativas de venda para rea produtiva tendo como conseqncia estocagem e perda de receita. Motivao, Empowerment e Alinhamento: A terceira categoria dos objetivos de aprendizado e crescimento focaliza o clima organizacional e a iniciativa dos funcionrios. 2.3 Experincias empresariais com implementao do Balanced Scorecard. Com o aumento da globalizao, a concorrncia empresarial aumentou de maneira significativa em todo o mundo, fazendo com que companhias dos mais variados segmentos buscassem melhorar seus processos internos em busca de maior produtividade, menores custos e conseqente maior competitividade. Esse efeito da globalizao acelerada em todos os pases tambm espalhou seus efeitos pelo Brasil, e algumas experincias empresariais fizeram uso de ferramentas de gesto que buscavam maximizar a produtividade e sobreviver forte concorrncia. Diante deste cenrio, grandes organizaes em todo territrio nacional iniciaram o processo de implantao do Balanced Scorecard, em busca de implementar estratgias que as posicionassem de maneira mais competitiva. Um estudo de 2003, de autoria de Heles Soares Jr e Victor Prochnik, intitulado de Experincias Comparadas na de Implantao do Balanced Scorecard no Brasil mostra os resultados obtidos de empresas como Oxiteno Companhia do segmento Qumico e Siemens eletroeletrnicos na implementao do Balanced Scorecard. A Siemens uma empresa de projeo mundial sendo uma das lderes no mercado em que atua eletroeletrnico. No Brasil a Siemens possui mais de sete mil funcionrios e mais de dez unidades fabris. O projeto de implementao do Balanced Scorecard teve inicio em junho de 2001 com a contratao de uma consultoria especializada. Na primeira fase do projeto foi treinada uma equipe central para fazer um piloto em uma de suas unidades de negcios, cuja durao foi de nove semanas. Posteriormente, agora com durao de 13 semanas, a segunda fase previa o treinamento de 86 colaboradores para a disseminao da metodologia em todas as demais unidades. Durante o ano de 2002 a fase III do projeto foi realizada, e compreendia a implementao efetiva com o objetivo de viabilizar os indicadores definidos em 2001, desdobramento para as reas de negcios, sendo descentralizada, ou seja, cada rea construiria seu prprio BSC e o implementaria. Por ltimo, foi enfatizada a comunicao corporativa e integrao de todo o BSC. Na concluso, ocorrida no ano de 2003, iniciou-se a extrapolao do projeto para o MERCOSUL, empresas coligadas, escritrios regionais de vendas e servios no Brasil. Para buscar a motivao e o sucesso na implementao, ocorreu a vinculao do BSC com programas de remunerao dos colaboradores. A Oxiteno uma das principais companhias qumicas do pas com atuao no mercado interno e externo composta por quatro unidades fabris atendendo mais de 30 segmentos de mercados com destaque para agroqumicos, alimentos, cosmticos e entre outros. Segundo Soares Junior e Prochnik (2003), o projeto foi implementado em seis fases iniciadas em marco de 2001. Na fase inicial aconteceu o planejamento das atividades de implementao bem como a capacitao da equipe. Em seguida foram construdos os objetivos estratgicos nas quatro perspectivas, foi feita a definio dos indicadores que apontariam o alcance dos objetivos, a valorao de tais indicadores, ou seja, suas metas desdobradas, priorizao de estratgias e por ltimo o processo de comunicao das estratgias. Na Oxiteno, as reunies de acompanhamento acontecem mensalmente. De acordo com o estudo supracitado, alguns aspectos foram comparados entre a duas empresas e seus resultados so apresentados no quadro 3. Como se pode observar, as duas organizaes se mostraram eficazes na implementao das estratgias sendo que, segundo Soares Junior e Prochnik (2003), em pesquisa realizada com as 500 maiores empresas do Brasil, 90% falham na hora de colocar em prtica, traduzindo em resultados econmico-financeiros. A participao dos executivos mostrou-se fundamental no sucesso do BSC para disseminao e fazer com que os colaboradores que operacionalizam as estratgias percebam da importncia na gerao dos resultados. No exemplo da Siemens, um gestor dificultou o desdobramento em sua unidade de negcios e o processo acabou apresentando certa morosidade na obteno de sinergia total entre as diversas unidades organizacionais. Para os dois casos analisados, se verifica que o Balanced Scorecard demonstra eficcia para desdobrar nos nveis intermedirios da organizao passando pelas diversas reas, equipes e pessoas, traduzindo assim o nvel estratgico para a efetiva operacionalizao das aes. Contudo, de acordo com Soares Junior e Prochnik (2003, pg. 9), algumas dificuldades prticas de sua aplicao devem ser superadas. O autor pontua que, na Siemens, por exemplo, as quatro perspectivas esto implementadas, porm a perspectivas de processos internos foi a mais trabalhosa para a realizao das mtricas e isso acontece pelo fato das pessoas, naturalmente, confundir o que estratgico do que operacional, pois culturalmente o no desvincilhamento de aspectos pontuais promove tal dificuldade. Tanto para Siemens quanto para a Oxiteno, uma das solues foi a contratao de uma consultoria externa trazendo experincias de outras empresas, facilitando assim o processo. A comunicao um fato extremamente relevante em toda a fase do projeto, como pode ser verificado no quadro 3, visando a conscincia estratgica promovendo a execuo das medidas. Contudo se faz necessria uma comunicao dirigida para o entendimento no dia-dia. Um dos motivos de se implementar um BSC de vincular o processo de planejamento estratgico com o ciclo oramentrio. Tal atividade mostra-se incipiente nos casos analisados, pois depende de um refinamento do BSC e a consolidao da utilizao de softwares de apoio e ciclo de aprendizado. No geral, a partir do estudo dos casos da SIEMENS e da OXITENO, conclui-se que a principais dificuldades encontradas esto relacionadas a questes culturais que ao longo do tempo, com o aprendizado organizacional tende a serem superadas e a metodologia vem ganhando adeptos pelo mundo todo. Segundo Soares Junior e Prochnik (2003, pg. 2) foi realizada uma pesquisa a qual aponta que 50% das empresas americanas e cerca 40 a 45% das europias, adotaram o BSC como metodologia para a gesto do planejamento estratgico. Captulo 3: Balanced Scorecard e Gesto: O Caso da UBVIDRO 3.1 Caracterizao Setorial O mercado vidreiro um setor que est sob constante influncia de outros setores da economia, uma vez que o vidro um bem complementar a uma srie de outros produtos ou servios. Uma oscilao nos mercados de construo civil, automobilstico, de embalagens de vidro (tais como bebidas, medicamentos e produtos em conserva), e at mesmo na chamada linha branca, reflete invariavelmente no aumento ou diminuio da demanda de vidro. De acordo com dados divulgados pela Andiv (Associao Nacional de Distribuidores e Processadores de Vidros Planos), o mercado de vidro[1] dividido conforme aparece no grfico a seguir, no ano de 2006: Conforme pode ser observado, os mercados de Float e impresso, juntamente com os de vidros tcnicos e embalagens lideram os esforos produtivos do setor. Como o foco desse trabalho analisar o BSC dentro da UBVidro, uma empresa voltada produo de vidro plano impresso, ser realizada agora uma pormenorizao do mercado de vidro impresso e float. O mercado de vidro impresso e float so subdivididos maneira apresentada no grfico 3: Conforme pode ser constatado pelo grfico acima, o mercado brasileiro de vidro plano apresenta forte concentrao na produo de vidro float. Dessa forma, a fabricao de vidro impresso no Brasil acabou ficando em segundo plano, conforme informao obtida atravs de entrevista com o Sr. Luiz Gustavo da Corte Queiroz Viveiros, economista da UBVidro. Do mercado de vidro plano, quatro empresas dominam o mercado: CEBRACE, Guardian, Saint Gobain e UBVidro. Dessas quatro, apenas a UBVidro est totalmente focada na produo exclusiva de vidro impresso, sendo a maior fabricante e lder de mercado nesse tipo de vidro na Amrica Latina. O alto investimento necessrio entrada no mercado de fabricao de vidro a principal barreira de entrada aos novos concorrentes, o que mantm a estrutura oligopolista do mercado. Outro ponto a destacar que as matrias primas necessrias a composio do vidro so em sua maioria minerais, e as empresas responsveis por sua explorao possuem poucas opes para o escoamento de sua produo, uma vez que existem poucos demandantes. Ento, alm de oligopolizado, h tambm oligopsnio para adquirir matrias primas. Segundo a ANDIV (2006), o mercado cresce numa taxa maior que do que o PIB nacional. Mdia de 10% ao ano 3.2 A UBVidro Fundada em 1957, a Unio Brasileira de Vidros foi uma das grandes responsveis pelo desenvolvimento do setor industrial do extremo sul da capital paulista. Certificada pela Norma ISO 9001:2000, reconhecida no mercado pela qualidade superior de seus produtos, a empresa busca diversificar sua linha de produtos e agregar maior valor de seus itens comercializados. Controlada pelo Grupo Souto Vidigal, a UBV a nica empresa do setor vidreiro com capital majoritariamente nacional. Desde a aquisio da empresa pelo Grupo Souto Vidigal, a companhia busca ocupar destaque no mercado por produtos de alto padro, voltados aos mercados moveleiro e de revestimento, como alternativa aos padres de menor valor agregado. O mercado de vidro impresso est aquecido em nvel mundial, conforme constatado em entrevista junto com a equipe comercial da empresa, e mesmo sendo a maior fabricante da Amrica Latina de vidro impresso, a UBV importa cerca de 10% da mercadoria vendida para o mercado Interno. Grande parte desse produto proveniente da China, frica do Sul e Colmbia. Alm de distribuir vidro para todo o Brasil, cerca de 20% do faturamento da empresa fruto das exportaes realizadas para mais de 40 pases ao redor do globo. Entretanto, a entrada de produtos importados no setor tem obrigado a empresa a definir estratgias diferenciadas para continuar competitiva no mercado, conforme explica o economista da rea de gesto corporativa da empresa, Luiz Gustavo da Corte Queiroz Viveiros. O Sr. Luiz Gustavo explica que em busca de suprir s necessidades do mercado a empresa inaugurar no ano de 2008 um novo forno, que dobrar a capacidade produtiva, com mais eficincia e menos custo. Hoje a empresa conta com cerca de 300 funcionrios, e o faturamento estimado para o ano de 2008 gira em torno dos R$ 100.000.000. A empresa participa ativamente de feiras especializadas no assunto, como a Casa Cor SP, a Glass South America, dentre outros eventos importantes. A empresa busca atravs de ferramentas de gesto, como o BSC, programar um Sistema de Gesto que visa conduzir a companhia rumo aos seus objetivos estratgicos. Alguns conceitos do BSC j esto sendo difundidos na empresa por meio do Planejamento Estratgico e Oramentrio, da mesma maneira que a maioria das reas monitorada por indicadores de desempenho que permitem a maximizao dos processos internos. 3.3 A implementao do Balanced Scorecard na UBVidro: Situao Atual e Desafios O processo de implementao do Planejamento Estratgico e Balanced Scorecard na UBVIDRO iniciou-se com a contratao de um gestor de planejamento estratgico no segundo semestre do ano de 2006 e, em seguida, a formao de um departamento denominado Gesto Corporativa o qual compreende os processos de: Gesto Estratgica, Gesto Oramentria e Gesto da Qualidade. Naquele mesmo ano, segundo a diretora administrativa financeira, Vera Brunelli, a Ubvidro iniciava os primeiros ensaios para o processo de planejamento estratgico. O ciclo estratgico teve inicio em setembro e foi concludo em dezembro, sendo que o horizonte de planejamento compreendia o perodo de cinco anos. Foram realizados quatro workshops com os principais executivos da empresa e o corpo gerencial. A direo e estruturao do Workshop foram conduzidas pelo recm contratado gestor de planejamento estratgico. Segue estrutura: Planejamento Estratgico Conceitos e Prticas. o Aqui se procurou alinhar o conhecimento terico dos gestores (Lideranas UBV) sobre o processo de Planejamento Estratgico. De acordo com entrevista realizada com a diretora administrativa Vera Brunelli, havia uma disparidade nos conhecimento terico sobre o assunto, desde gestores que tinham passado por experincias em outras empresas at aqueles que nunca tinham tido contato. Diagnstico Ambiental o Aps o alinhamento conceitual foi realizado o Diagnstico Ambiental do Negcio, passando primeiramente pela anlise de SWOT, a qual evidencia a construo dos pontos fortes, fracos, ameaas e oportunidade. Definida a estrutura da matriz SWOT, outros estudos devem ser realizados para elaborao de estratgias. Foram desenvolvidos os Cenrios do Negcio, Cenrio Econmico, Poltico, Mercadolgico e por fim, o Cenrio UBV, de acordo com as definies dos outros anteriores. Objetivo desta fase foi obter um arcabouo de informaes e anlises necessrias para o desenvolvimento das estratgias. Direcionamento Estratgico o Houve aqui, segundo a diretora administrativa, a definio dos objetivos estratgicos que so parametrizados pelas perspectivas do Balanced Scorecard e os programas que sustentam cada objetivo, e estes so desenvolvidos e priorizados pelos conceitos e prticas do Modelo de Excelncia em Gesto, o MEG da Fundao Nacional da Qualidade. Abaixo o quadro 4 evidencia a estrutura elaborada. * Programas Estratgicos Nesta fase foram desenvolvidos os programas capazes de condicionar a conquista de cada objetivo estratgico, relatou a executiva. No ms de abril de 2007, foi realizado outro Workshop em duas fases intitulado de Identidade Corporativa com o objetivo de se definir o Core Business, a Viso, Misso e os princpios capazes de nortear as aes da empresa, Valores. O Core Business atual foi identificado e serviu de base para o desenvolvimento e definio do Core Business que deveria ser, incluindo suas adjacncias que, segundo a executiva, reside a futura fonte de rentabilidade da empresa. Vera explica que as adjacncias so todas as oportunidades de negcios advindos do negcio principal, concluindo assim a primeira parte do evento. A segunda fase foi utilizada para construir a viso estratgica, a forma com que a empresa acredita se atingir esta viso misso e os princpios que norteariam suas aes para o alcance da super meta valores. A figura 3 resume o conceito e o quadro 5 apresenta o produto final desenvolvido: A diretora executiva informa que existem muitos desafios para o processo de planejamento estratgico e implementao do balanced scorecard. Abaixo so listados os principais deles e como a empresa est se preparando para superao: Controle Estratgico: O acompanhamento da implementao das aes no acontecem de forma sistemtica. Ser realizada uma reunio mensal, individualmente com cada responsvel pelo programa estratgico e outra com periodicidade trimestral, este, com toda a equipe gerencial para discutir os resultados de cada Objetivo Estratgico. Outra ao a ser desenvolvida, a formao de uma equipe composta por oito pessoas denominada de Guardies das Estratgias que tm entre outras atribuies, a de acompanhar, cobrar, analisar e revisar as aes a serem implementadas junto aos gestores de cada programa. Comunicao das estratgias: As estratgias so pouco difundidas para todo o restante da empresa possibilitando uma falha na realizao. Outra responsabilidade dos Guardies das Estratgias a de reunir com toda a equipe vinculada de cada programa estratgico objetivando a disseminao do contedo elaborado pelos principais executivos. Gesto a vista. Sero espalhados por vrios ambientes da empresa quadros e painis com os contedos da: Viso, Misso, Valores, Objetivos Estratgicos, Metas e resultados dos indicadores. Vinculao do processo oramentrio: Acontece de forma incipiente a integrao do planejamento estratgico com o oramento. Uma etapa ser criada dentro do ciclo oramentrio com o objetivo de quantificar as aes que, neste momento, desdobrada operacionalmente para o ano seguinte. Integrao dos indicadores operacionais e estratgicos: Existem indicadores operacionais que no tem como base os indicadores estratgicos criados dentro da perspectiva do Balanced Scorcard. Um workshop ser realizado para revisar e integrar todos os indicadores. Outra medida a ser tomada a criao da Plataforma de Gesto Corporativa. Composta pela Plataforma de Gesto Estratgica, Plataforma de Gesto Oramentria e Plataforma de Gesto da Qualidade que, entre outras, tem a funo de integrar os indicadores com auxilio de tecnologia da informao. Por fim, a diretora executiva concluiu que muitas medidas para superao dos desafios mencionados j tinha sido iniciadas, mas que no foram concludas por mudanas estruturais inesperadas, que fizeram com que a empresa priorizasse outras aes, interferindo negativamente para o ciclo de aprendizado da metodologia do Balanced Scorecard. Concluso O planejamento estratgico contribui para direcionar a empresa no mercado respondendo as mudanas externas como aspiraes polticas, econmicas e sociais. A organizao tem condies de antecipar a estas mudanas por meio de um diagnstico, planejando suas aes e condicionando maximizao das oportunidades potenciais. um ciclo que se inicia pela caracterizao do negcio: definio do core business, viso, misso e valores, promovendo aqui a direo ou o norte a ser a ser seguido. Posteriormente, so realizados um diagnstico dos principais pontos fortes e fracos no ambiente corporativo e das ameaas e oportunidades no ambiente externo para a elaborao dos objetivos a serem conquistados. O Balanced Scorecard uma metodologia que surge para possibilitar que as estratgias definidas sejam colocadas em prtica, e esta prtica deve ser balizada e / ou elaborada tomando como parmetro quatro perspectivas: financeira, mercado, processos internos e aprendizado e desenvolvimento, condicionando para que a empresa, por exemplo, no foque apenas uma delas e seus resultados fiquem comprometidos. um processo que depende de um planejamento prvio para implementao das atividades que passam por treinamento dos responsveis de colocar em prtica tais atividades. Outra especificidade que sejam criados indicadores a cada objetivo estratgico, dentro de cada perspectiva, que estes objetivos sejam desdobrados em nvel operacional no intuito de acompanhar os resultados que as estratgias geram, possibilitando a reviso, incluso, ou at mesmo excluso destas. Para que os resultados sejam maximizados, o uso de software de apoio e um envolvimento de todos da organizao faz-se necessrio e a comunicao das estratgias fundamental para que isso acontea. A UBVidro, uma empresa nacional com 50 anos de atuao no mercado de vidro plano e impresso est em processo de implementao do Planejamento Estratgico e Balanced Scorecard. Iniciou com a contratao de um gestor de planejamento estratgico e formao de um departamento especifico com o nome de Gesto Corporativa. Foi realizada uma srie de workshops divididos pelas etapas, Conceitos e Prticas, alinhando o conhecimento dos gestores no assunto, Diagnstico Ambiental, analisando os principais pontos fortes, fracos, ameaas e oportunidades e Direcionamento Estratgico onde os objetivos e programas que sustentam tais objetivos foram criados dentro das quatro perspectivas do Balanced. Num outro momento o core business, a viso, misso e valores corporativos foram desenvolvidos complementando a estrutura da metodologia. Os principais desafios encontrados na UBVidro para o processo de implementao da metodologia so, a falta de um Controle estratgico, uma difusa Comunicao das estratgias, incipiente vinculao do processo oramentrio e a no integrao de indicadores operacionais e estratgicos A falta do controle estratgico faz com que a empresa no acompanhe de forma sistemtica a execuo das estratgias desenvolvidas e para isso a UBVIDRO esta formando uma equipe multidisciplinar composta de oito pessoas que, entre outras atribuies, so responsveis por fazer o acompanhamento. Outra medida , alm do ciclo anual, a formatao de mais dois encontros: um mensal e outro trimestral. A difusa comunicao das estratgias possibilita uma falha em sua realizao. A UBVidro espera disseminar todo o contedo por meio de sua equipe de oito pessoas, os Guardies das Estratgias e a colocao de quadros e painis que sero espalhados pela empresa promovendo todo contedo e seus resultados. Para incipincia da integrao do processo oramentrio com o planejamento estratgico, que uma das finalidades do BSC, ser includa no escopo do ciclo uma etapa destinada para quantificaes das estratgias. Concluindo, para a soluo do problema da no integrao de indicadores operacionais e estratgicos a empresa realizar um workshop especfico objetivando a reviso e integrao de todos aqueles existentes e a implementao de um ambiente chamado de Plataforma de Gesto Corporativa que, com o auxilio de tecnologia da informao, facilitara a gesto dos resultados. O BSC vem ganhando adeptos no mundo inteiro e a UBVidro, uma empresa lder de mercado no segmento em que atua, no est de fora. Espera por meio de metodologias como o BSC, combinar melhor seus recursos capazes de criar um diferencial estratgico, condicionando a empresa para Ser referencia mundial na comercializao de vidros planos impressos com tica e sustentabilidade. Referncias Bibliogrficas ANDION, Maria Carolina. Planejamento Estratgico. In: FAE Educacional. Coleo Gesto Empresarial, 2002. Associao Nacional de Distribuidores e Processadores de Vidros Planos andiv, 2006 FUNDAO NACIONAL DA QUALIDADE (FNQ). Meg: Modelo de Excelncia em Gesto, 2007. FUNDAO NACIONAL DA QUALIDADE (FNQ). Rumo Excelncia e Compromisso com a Excelncia, 2007. KAPLAN, Robert S. NORTON, David P., A Estratgia em Ao: Balanced Scorecard -. Rio de Janeiro, Campus, 1997. OLIVEIRA, Djalma P. R. Planejamento Estratgico: Conceitos, Metodologia e Prticas. 13ÂÂ ª ed. So Paulo: Atlas, 2002. OLIVEIRA, Luis Martins de; PEREZ JR., Jos Hernandes; SILVA, Carlos Alberto dos Santos. Controladoria estratgica. So Paulo: Atlas, 2002. PORTER, Michael; Estratgia competitiva. Rio de Janeiro: Campus, 1986. PORTO, Cludio; BELFORT, Andra. Introduo ao Planejamento Estratgico Institucional. Julho 2002. SANTOS, Claudinei P. Planejamento Estratgico: Conceitos Metodologia e Instrumentos. So Paulo: 2000 SOARES JR., Heles; PROCHNIK, Victor; Experincias Comparadas na de Implantao do Balanced Scorecard no Brasil. Texto para discusso do Grupo de Pesquisa em Cadeias Produtivas do Instituto de Economia da Universidade Federal do Rio de Janeiro, 2003 Vidros para embalagem: Potes para alimentos, frascos e garrafas para bebidas, produtos farmacuticos, higiene pessoal e mais incontveis outras aplicaes: a utilizao do vidro para embalagens uma das mais antigas e freqentes aplicaes para o vidro. Por ordem de consumo, a maior utilizao a do setor de bebidas, principalmente com cervejas, seguida pela indstria de alimentos e, logo aps, produtos no alimentcios, sobretudo farmacuticos e cosmticos. Vidros Tcnicos: So vidros com composies e caractersticas especiais, adequadas a necessidades muito especficas de utilizao, como os usados na produo de cinescpios para monitores de televiso e computadores, bulbos de lmpadas, garrafas trmicas, fibras ticas, blocos oftlmicos, blocos isoladores e at tijolos de vidro. Vidro Float: Vidro plano transparente, incolor ou colorido, com espessura uniforme e massa homognea. Utilizado na indstria automobilstica, em eletrodomsticos, na construo civil, em mveis e decorao. Vidro impresso: Vidro plano translcido, incolor ou colorido, que recebe a impresso de um padro (desenho). Aplicao na construo civil, eletrodomsticos, moveis, decorao e utenslios domsticos.