BALANCED SCORECARD IN NONPROFITS ORGANIZATION: A CASE STUDY

Abstract

The purpose of this study is to propose a management model based on the Balanced Scorecard to a nonprofit organization that addresses performance measurement, seeking to contribute to the improvement of its management process. In order to verify the functionality of this model as well as to demonstrate potential difficulties and limitations, with regard to its construction, an application was made at the Centro de Treinamento e Desenvolvimento - CETREDE. The findings show that despite the difficulties encountered in building a few steps down the proposed model, its application is possible and feasible. It was also observed that the inclusion of this model would allow not only the CETREDE, but also other nonprofits organization to become more active in the sense that their processes can be guided by its mission and vision and not by forecasting only.