Análise dos objetivos e indicadores estratégicos da perspectiva aprendizado e crescimento do Balanced Scorecard de um centro de pesquisas

Abstract

This research had as goal analyzes the objectives and strategic indicators of learning and growth perspective of Balanced Scorecard - BSC in a Researches Center. Cenpes was characterized as a case study. A questionnaire was applied, based on the methodology of BSC, specifically focusing to the learning and growth perspective. Two samples were selected, one of the formal leaders' population and another composed by the other employees. The analysis of the information s collected resulted in the elaboration of a methodology proposal for construction of these objectives and strategic indicators, aiming at to favor other organizations to adopt BSC. The present study had as accessory objective to demonstrate the contribution of the intangible assets in the reach of the vision organizational and increase of the competitive advantage, through the definition of objectives and strategic indicators of the learning perspective and growth of BSC.