Gestão estratégica e financeira das instituições de ensino superior: um estudo de caso

Abstract

The aim of this paper is to present and implement a methodology to integrate strategic planning and financial planning. It also seeks to highlight the steps to the formulation of strategies for an Institution of Higher Education. Finally, you want to display the map by adapting the strategic perspectives of the Balanced Scorecard (BSC) to the reality of academic organizations. The methodology comprises the presentation of a case study introduced at a University in Santa Catarina, describing the steps necessary to deploy an efficient and modern planning aligned to the measurement of organizational performance. This work is justified on the basis of accelerated growth in the number of Higher Education Institutions in Brazil associate with the demand growing that has opportunity the increased competitiveness in a sector until recently used to old management techniques. The results presented the importance of integration strategy with the budget and the facilities of the BSC in building the strategy map and alignment of the organization in search of indicators for performance measurement