A abordagem do balanced scorecard para medir o desempenho cooperativo: implicações para cooperativas polivalentes nas Filipinas
DOI:
https://doi.org/10.48017/dj.v9iSpecial1.2828Palavras-chave:
Evualuação de performance, PISO, performance de sistema de administração, Cooperativas, Scorecard performanceResumo
O Balanced Scorecard (BSC) tem sido muito estudado como ferramenta de medição de desempenho em organizações corporativas ao redor do mundo, mas pouco estudado em cooperativas. O objetivo desta pesquisa foi verificar o desempenho das cooperativas polivalentes utilizando o BSC. Um total de dezoito cooperativas foram escolhidas propositalmente como amostras para esta pesquisa, onde associados, funcionários e gestores serviram como respondentes. O estudo utilizou um desenho de pesquisa descritivo em que o pesquisador coletou e analisou demonstrações financeiras durante três anos, utilizou pesquisas para obter respostas dos entrevistados e conduziu análise de documentos para aprimorar ainda mais o resultado. Os resultados mostraram que o desempenho financeiro das cooperativas obteve uma classificação de “desempenho razoável” utilizando os padrões de desempenho da Autoridade de Desenvolvimento Cooperativo (CDA). Os integrantes/clientes obtiveram desempenho muito satisfatório, enquanto os processos internos de negócios e aprendizado e crescimento obtiveram excelentes resultados. Esta investigação revelou que, apesar dos problemas de desempenho financeiro, as cooperativas satisfaziam as expectativas dos membros, proporcionavam processos empresariais excepcionais e proporcionavam aprendizagem e desenvolvimento ao pessoal, contradizendo a afirmação de Kaplan e Norton de que o desempenho óptimo em todas as três áreas leva ao sucesso financeiro. Também foram identificadas áreas fracas juntamente com as quatro perspectivas do BSC que necessitam de intervenção, e estratégias foram concebidas para melhorar e melhorar o desempenho utilizando a estrutura do BSC. Recomenda-se que as cooperativas adoptem estratégias em termos de melhoria do seu desempenho, particularmente nas áreas fracas identificadas, e de cumprimento dos seus objectivos e metas definidos pela CDA. Futuros pesquisadores podem considerar descobrir o desempenho das cooperativas em outros aspectos sociais
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Referências
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