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O Balanced Scorecard E a Sua Aplicação Na Escola Prática De Polícia

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O Balanced Scorecard E a Sua Aplicação Na Escola Prática De Polícia A Instituto Politécnico de Santarém Escola Superior de Gestão e Tecnologia de Santarém O Balanced Scorecard e a sua Aplicação na Escola Prática de Polícia Dissertação apresentada para a obtenção do grau de Mestre na área de Gestão Pública Fernando Dias Santos Orientador: Professor Doutor Ilídio Tomás Lopes, Professor Adjunto da Escola Superior de Gestão e Tecnologia do Instituto Politécnico de Santarém 2012/02 Aos meus filhos, Dinis e Pedro “Tenho em mim como uma bruma Que nada é nem contém A saudade de coisa nenhuma, O desejo de qualquer bem. Sou envolvido por ela Como por um nevoeiro E vejo luzir a última estrela Por cima da ponta do meu cinzeiro. Fumei a vida. Que incerto Tudo quanto vi ou li! E todo o mundo é um grande livro aberto Que em ignorada língua me sorri.” (Fernando Pessoa) “Eu sou a luz do mundo. Quem me segue não andará nas trevas, Mas terá a luz da vida.” (João, 8, 12) AGRADECIMENTOS AGRADECIMENTOS O culminar de um projeto desta natureza não acontece sem o sacrifício de muitas pessoas que no seu quotidiano nos rodeiam. Falo da minha família, dos meus amigos e de todas as pessoas que por mim passaram e foram deixando um pouco de si, do seu intelecto que tanto contribuiu, sem que eles se apercebessem, para o resultado final deste trabalho. Ao meu orientador e amigo, Professor Doutor Ilídio Tomás Lopes que acarinhou e abraçou, desde logo, o meu projeto. Professor, ficaria este reconhecimento incompleto se não lhe dirigisse uma palavra de reconhecimento e apreço pela amizade que o destino viu nascer. O que terá ficado por fazer? Acreditou em mim, no meu projeto, mitigou todas as minhas angústias e confidências, apoiou-me nos momentos mais difíceis. Um profundo, caloroso e sentido obrigado! Ao Superintendente e amigo, Luís Filipe Cardoso de Sousa Simões, diretor da Escola Prática de Polícia da Polícia de Segurança Pública pela forma gentil e correta com a qual me instou a inscrever no mestrado em Gestão Pública, enquanto Comandante do Comando Distrital de Santarém. Um sentido agradecimento por ter reconhecido a validade do meu projeto oferecendo, desde logo, todos os préstimos que me fossem necessários e à forma como me ajudou a realizar o meu segundo sonho de infância. Agradeço-lhe, também e muito, o apoio institucional concedido para a realização da presente dissertação. Para mim e para sempre, o meu Comandante. De modo muito especial ao Subintendente Vítor Manuel Ferreira Trindade, Comandante Distrital, em substituição, da Polícia de Segurança Pública de Santarém, por toda a ajuda e compreensão que me tem prestado para conseguir remar por águas nem sempre calmas. Ao meu amigo Ló Branco, Comissário Ló Branco. Sempre disponível para me ouvires e compreenderes sem reservas, pela tua amizade e cumplicidade. Sempre disponível para me ajudares, por vezes a meio da noite, atendendo de forma ímpar todas as minhas solicitações que, de forma invisível, se perdem em muitos parágrafos e muitas linhas deste trabalho. Ló, obrigado por seres meu amigo. Ao Subcomissário Marco Martins, pela tua amizade que redunda em boas conversas sempre puras e saudáveis. Uma palavra de reconhecido apreço e de agradecimento à Direção Nacional da Polícia de Segurança Pública por ter autorizado a realização deste trabalho na Escola Prática de Polícia. i AGRADECIMENTOS À Quidgest por ter acolhido o meu projeto e ter permitido que os dados obtidos fossem tratados a partir da sua aplicação informática. À Dr.ª Ana Bernardo, pelas sugestões e pelo apoio que me deu no âmbito do tratamento de dados na aplicação informática “BSC Quidgest”. A todos aqueles que diretamente ou indiretamente cruzaram o meu caminho e me ajudaram a edificar este trabalho. E porque o velho adágio popular nos ensina de que os “últimos são sempre os primeiros”, não posso deixar de agradecer aos meus filhos, Dinis e Pedro, por me engrandecerem a alma. O meu amor por vós vai muito para além do infinito. À minha esposa, Teresa Margarida, pelas longas horas de espera que, somadas, perfazem anos de vida. A tua cumplicidade, compreensão e amizade têm sido determinantes na minha vida pois reconheço-te a difícil e espinhosa tarefa que é a de suportar os meus estados de alma. Aos meus pais, por me terem ensinado a ser simplesmente quem sou e a compreender a verdadeira importância do Natal. Ao meu irmão e à saudade que ele deixou, que apesar de já ter partido sei que olha por mim todos os dias. Ao meu velho, companheiro de outras guerras. Sem ti, toda esta viagem teria sido bem mais penosa. Honestamente, estou convicto de que nem sequer teria chegado ao fim. É, para mim, uma honra muito grande ser teu amigo. Tens-me ensinado muitas coisas mas confesso-te que, de todas elas, a que me dá maior prazer e orgulho tem sido a de percorrer os caminhos da vida que me indicas na certeza de que todos eles convergem não naquilo que me apetece mas naquilo que eu devo fazer para ser verdadeiramente feliz e sentir-me plenamente realizado. Aqueles que me têm demonstrado que a vida vale a pena ser vivida e que a mudaram para sempre. Devo-te a concretização de um dos meus dois sonhos de infância, aquele que diariamente pulsa no meu coração. Ao teu manto, que tanto me tem protegido e sob o qual muito tenho aprendido. Por tudo isto, meu velho, um simples mas sentido obrigado, retira todo o sentido ao que em seu redor se possa dizer ou escrever por muito sentido que seja. A todos saúdo com profunda gratidão. Bem hajam por tudo o que de bom me concederam! ii RESUMO RESUMO A crescente responsabilização e exigência de transparência na gestão pública, a incapacidade da maioria das organizações em executar eficazmente a sua estratégia e a evidência de que a tomada de decisão não pode cingir-se apenas às medidas financeiras tem determinado o surgir de diversas abordagens à aplicação do Balanced Scorecard em organizações públicas. O Estudo do Caso da Escola Prática de Polícia assenta numa análise experimental e descritiva, alicerçado em técnicas de investigação qualitativas. Procurou-se identificar qual o modelo de avaliação de performance que mais se adequava às suas especificidades. Recorrendo à metodologia de inquérito por entrevista semiestruturada foi possível estruturar um modelo de Balanced Scorecard de aplicação restrita àquele estabelecimento de ensino. As conclusões do estudo apontam para a importância do recurso a um modelo de gestão que contemple a informação proveniente da contabilidade de gestão na definição de indicadores de desempenho. Palavras-chave: Balanced Scorecard; Contabilidade de Gestão; Escola Prática de Polícia. iii iv ABSTRACT ABSTRACT The Balanced Scorecard and its application to the Police Training School The growth in requirements towards a responsible management and transparency in public administration, associated to the inability os most organizations to effectively implement their strategies, aligned with the evidence that decision making cannot be restricted to financial measures, require diversified approaches towards the implementation of Balanced Scorecard in public organizations. The Case Study of the Portuguese Police Training School is based on a descriptive and experimental analysis, supported on qualitative research techniques. Thus, we have looked for the identification of a performance evaluation model that better fits with Police Training School characteristics and specifications. Through an interview survey approach, as the main methodology, it was possible to achieve a Balanced Scorecard structure that fits with the case study under analysis, on a reliable basis. Our main findings evidence the importance of management accounting towards the set of a key performance indicators framework. Keywords: Balanced Scorecard; Cost Accounting; Portuguese Police Training School. v vi ÍNDICE ANALÍTICO ÍNDICE ANALÍTICO AGRADECIMENTOS............................................................................................................................. i RESUMO ......................................................................................................................................... iii ABSTRACT ........................................................................................................................................ v ÍNDICE ANALÍTICO ........................................................................................................................... vii LISTA DE FIGURAS ........................................................................................................................... xi LISTA DE TABELAS ......................................................................................................................... xiii LISTA DE GRÁFICOS ........................................................................................................................ xv SIGLAS E ACRÓNIMOS ................................................................................................................... xvii INTRODUÇÃO .............................................................................................................................. 1 1. O MODELO DA NOVA GESTÃO PÚBLICA .................................................................... 9 1.1. O conceito de gestão adaptado aos organismos públicos .............................................. 9 1.1.1. Paradigma gestionário: Modelo da Nova Gestão Pública ............................................. 10 1.1.2. Reformas na Administração Pública em Portugal ......................................................... 13 1.1.3. Gestão Pública orientada para o desempenho .............................................................
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