Estratégia e Balanced Scorecard – BSC

  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 313.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 313.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 350.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 350.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of views_handler_argument::init() should be compatible with views_handler::init(&$view, $options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_argument.inc on line 745.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter_boolean_operator::value_validate() should be compatible with views_handler_filter::value_validate($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter_boolean_operator.inc on line 149.
  • strict warning: Declaration of views_plugin_style_default::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_style_default.inc on line 25.
  • strict warning: Declaration of views_plugin_row::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Declaration of views_plugin_row::options_submit() should be compatible with views_plugin::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of calendar_plugin_display_page::options_submit() should be compatible with views_plugin_display_page::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 250.
  • strict warning: Declaration of calendar_plugin_display_page::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 250.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 47.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 48.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 49.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 55.
  • strict warning: Declaration of calendar_plugin_display_block::init() should be compatible with views_plugin_display::init(&$view, &$display, $options = NULL) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 83.
  • strict warning: Declaration of calendar_plugin_display_block::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 83.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 56.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 57.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 58.
  • strict warning: Declaration of calendar_plugin_display_attachment::options_submit() should be compatible with views_plugin_display_attachment::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 239.
  • strict warning: Declaration of calendar_plugin_display_attachment::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 239.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • strict warning: Declaration of calendar_plugin_display_ical::options_submit() should be compatible with views_plugin_display_page::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/calendar_ical/calendar_plugin_display_ical.inc on line 217.
  • strict warning: Declaration of date_handler_field_multiple::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date_handler_field_multiple.inc on line 171.
  • strict warning: Declaration of date_api_argument_handler::init() should be compatible with views_handler_argument::init(&$view, &$options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • strict warning: Declaration of date_api_argument_handler::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 33.
  • strict warning: Declaration of calendar_plugin_style::init() should be compatible with views_plugin_style::init(&$view, &$display, $options = NULL) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_style.inc on line 175.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 128.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 128.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 47.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 48.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 49.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 56.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 57.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 58.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • strict warning: Declaration of calendar_view_plugin_style::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_view_plugin_style.inc on line 141.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/theme/theme.inc on line 107.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/theme/theme.inc on line 107.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/theme/theme.inc on line 107.
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Área de Atuação: Planejamento Estrategico

Balanced Scorecard – BSC

O BSC é um Sistema Integrado de Gestão e Avaliação, desenvolvido a partir da identificação da necessidade de que as organizações pudessem reagir de forma mais rápida e eficiente diante dos desvios apontados pelos diversos controles internos existentes. A qualidade e o tempo levado para a reação da entidade são pontos essenciais para que os objetivos da mesma sejam alcançados. E estas características são inversamente proporcionais: qualidade máxima e tempo mínimo.

Kaplan e Norton então idealizaram o BSC que contempla diversos instrumentos de avaliação de desempenho combinados com técnicas modernas de gestão empresarial.

Assim, as idéias que embasam o BSC estão presentes também em outros instrumentos de controle e gestão empresarial. Onde estaria, então, o diferencial do BSC?

“O Balanced Scorecard materializa a visão e a estratégia da empresa por meio de um mapa com objetivos e indicadores de desempenho, organizados segundo quatro perspectivas diferentes: financeira; clientes, processos internos e aprendizagem e crescimento. Estes indicadores devem ser interligados para comunicar um pequeno número de temas estratégicos amplos, como o crescimento da empresa, a redução de riscos ou o aumento da produtividade.”

(Kaplan & Norton, 1997).

A diferença principal está na integração de visões proporcionadas, por eles denominadas perspectivas. Comentando-as:

  • Perspectiva Financeira: gira em torno da geração de valor, não de resultado simplesmente dito. Utilização eficaz dos recursos disponíveis direcionando-os para produtos ou linhas de negócios que proporcionem maior geração de valor.
  • Perspectiva Clientes: a pergunta principal é o por quê de um cliente manter relações com a entidade, com vistas ao conhecimento de sua percepção de valor. Assim, magnifica-se os resultados e extende-se sobremaneira o tempo de relacionamento.
  • Perspectiva Processos Internos: busca-se identificar e privilegiar os processos internos que geram mais valor dentro de três óticasinovação (desenvolvimento de novos valores), operação (atendimento tempestivo às demandas sociais) e pós-venda (mais que corrigir eventuais falhas em produtosprestação de garantia, possibilita um feedback perfeito para melhoria nos processos internos).
  • Perspectiva Aprendizagem e Crescimento: a visão de longo prazo é a tônica deste processo que faz um link entre a capacidade da entidade aprender e crescer. Aprender é condição sine qua non para um crescimento sustentável e contínuo, garantindo condições de satisfação interna, retenção de talentos e aumento da produtividade.


Essas perspectivas balizam os objetivos do BSC que podemos resumir como:

  • integrar a Gestão Estratégica das Organizações;
  • esclarecer e traduzir a visão e a estratégia das organizções;
  • comunicar e associar objetivos e medidas estratégicas;
  • planejar, estabelecer metas e alinhar iniciativas estratégicas;
  • melhorar o feedback e o processo de aprendizagem organizacional.
     

A implantação do BSC em um entidade pode ser realizada de forma global, abrangendo todos os processos da mesma, ou de forma específica, dedicado a uma parte ou fase dos processos internos, dependendo da necessidade de melhoria localizada. Em todos os casos, as fases para sua implantação passarão por:

  1. definição da arquitetura de indicadores;
  2. definição dos objetivos estratégicos;
  3. escolha e elaboração dos indicadores estratégicos;
  4. elaboração do plano de implementação.

Cabe registrar que a implantação do BSC é vertical descendente, ou seja, vem da alta administração para a base do processo produtivo. Mas não como um processo a ser cumprido e sobre o qual será feita a prestação de contas, mas como algo que conta com participantes desde a alta administração até o nível mínimo necessário para a diagnose de processo em avaliação.

Sua implantação, por envolver diversos níveis organizacionais, portanto, não se constitui em tarefa fácil e exige do responsável pelo projeto um planejamento maior, uma distribuição de recursos adequada, esforços para evitar excessos de objetivos e medidas e para que o conceito do BSC seja implementado em sua totalidade.

Esses cuidados trazem como resultado:

  • Monitoramento do planejamento estratégico continuamente;
  • Alinhamento de indicadores de resultado com indicadores de tendência;
  • Alinhamento da organização, ações e estratégia;
  • Comunicação da estratégia;
  • Promove a sinergia organizacional;
  • Direcionamento e foco nas ações;
  • Constrói um sistema de gestão estratégica e vincula a estratégia com planejamento e orçamento.


A não observância dessas recomendações pode reforçar os pontos fracos do BSC:

Artigo postado por: Everton Carsten da Rosa
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