Análise da aplicação do Balanced Scorecard para a gestão de riscos e contingências: um estudo de caso de uma indústria petroquímica no Brasil

Abstract

Abstract: The Balanced Scorecard, a strategic management support system, developed by Robert S. Kaplan and David P. Norton, has been widely publicized in academia as a system that translates and communicates the company's strategy. The authors argue that, through the construction of a "strategic map" and the definition of a set of indicators divided into four perspectives - financial, customers, internal processes and learning - it is possible to establish a system capable of disseminating the strategy throughout the entire organization. organization and promote control of the action taken. This apparently simple logic has been accepted by most American companies but is still not widely applied by Brazilian companies. The Balanced Scorecard system intends, in addition to reorienting towards managerial behavior guided by the company's strategy, to make the causes and effects of facts that occurred within the organization more transparent and evident. The recent publication of the book "Contingencies in Business", by Professor Doctor Antonio de Loureiro Gil, which addresses management control from the aspect of continuous quality via failure and performance indicators, DEQ Methodology (Decision, Exception and Quantification), arouses interest for the emphasis that this methodology dedicates to the management of organizational risks and contingencies. The main objective of this work is to contribute to scientific research, presenting a case study that focuses on identifying the treatment given to risk management, according to the principles of the DEQ Methodology, in a Brazilian company that uses the Balanced Management System Scorecard. The research was carried out through a bibliographic study and empirical research, seeking to convey the concepts that underlie the use of the Balanced Scorecard and the DEQ methodology. The case study was elaborated by applying a questionnaire with 64 open questions to the Quality Management, responsible for the implementation and maintenance of the company's Balanced Scorecard. The work's hypothesis, "The Balanced Scorecard management system, at Polibrasil, does not prioritize the management of contingencies and organizational risks", was confirmed through the study of the theoretical concepts of the Balanced Scorecard management system, through the elaboration of the case study and by comparison with the concepts of the DEQ methodology. The survey carried out found that Polibrasil practices risk management in the Strategic Planning preparation process. However, this practice of managing operational risks is not explored during the execution of the management process through the Balanced Scorecard. The BSC focuses on performance management. Regarding the management of risks and organizational contingencies, the company performs the traditional financial risk management and some activities determined by the structure of the BSC (emphasis on the control of performance indicators and action plans) that have important characteristics for risk management. The research carried out found that the Balanced Scorecard management system, at Polibrasil, does not prioritize risk management and also does not highlight exclusive actions for managing contingencies and risks capable of harming the organization's performance.