THE BALANCED SCORECARD AS A TOOL OF STRATEGIC AND BUDGETARY MANAGEMENT OF THE CULTURAL FOUNDATION OF FLORIANOPOLIS

Public organizations have received in recent years, criticism about the way that define its policies, manage resources and disseminate the results. For this reason, the public sector has built tools from the private sector, motivated by the need to professionalize their management. The methodology Balanced Scorecard (BSC) emerges as a relevant option in the public sphere, both for performance assessment and in budget management and strategy. However, based on research conducted in the database Capes, it was found that most publications on the subject discusses the applicability of the methodology in traditional segments of the private sector. That said, this article presents a research carried out between the years 2011 and 2012 that proposed the use of BSC in public organizations through the development of a strategic panel to Floripa Festival Theatre Isnard Azevedo, sponsored by the Fundacao Cultural de Florianopolis Franklin Cascaes (FCFFC) as a way to enhance their strategic, budget management and allow the development of performance indicators. From the methodological point of view, this article is classified as descriptive, qualitative approach in the form of a case study. The research instruments were: the use of questionnaire and semi-structured interviews with open and closed questions, conducted in person with the coordination of the event and the promoter; observation upon technical visits the entity and the 18th edition of the event, and literature review and documentary. As a result, are present the strategic panel of the festival, built jointly with the coordinating entity, the logical interactions between strategic objectives, performance indicators and outcomes as well as the benefits for the FCFFC and for the sponsors Festival Floripa Teatro Isnard Azevedo.