Performance Assessment under the Financial Perspectives and Non-Financial: The Strategic Management of a Military Organization Service Provider of the Navy

Abstract

Aligned with the State concern about the effectiveness, the Brazilian Navy (BN) adopted a management model called the System of Military Organizations Service Providers (MOSP) presenting as one of its pillars the use of information derived from the use of Accounting Costs. In conjunction with the information provided by this management, the Center for Special Repairs and Supplies of the Marine Corps, MOSP of BN that fancy name Cresumar, put into practice the concept of strategic management in conducting their administrative and operational activities. Therefore, we sought to improve its planning and control by using economic, financial and non-financial aspects, in order to facilitate evaluation and decision making. The ultimate goal of this study was to determine whether the adoption of a Strategic Management Plan (EMP) by a MOSP, considering both financial and non-financial aspects in evaluating its performance, has brought benefits to its management. To this end, we performed a description of the main features of the system MOSP as well as EMP and performance evaluation reports for the years 2007 to 2010 (first semester) relating to the study unit. The reference platform also includes a historical summary of the calculation of costs and management autonomy in the public sector, and a brief history of Cresumar. The case study was used as a research strategy. About the purposes, were conducted exploratory and descriptive research, and as to means, bibliographical, documentary and field research. From the results it was possible to conclude that the theoretical principles of strategic management adopted in the EMP provides an improvement in the quality of its management, since they serve as tools for planning, monitoring and evaluation with global characteristics, ie, considering the financial aspects and not for financial decision making