BSC

BSC: o que é e como aplicar no gerenciamento de projetos

Tempo de leitura: 6 min

Planejamento estratégico é imprescindível em todo e qualquer projeto para os processos serem desenvolvidos conforme o escopo, cumprindo critérios e limitações. Nesse contexto, o BSC surge como uma importante ferramenta.

O recurso é tão eficaz porque orienta o gerente na organização do trabalho e condução da equipe a partir de indicadores. Assim, o acompanhamento das tarefas gera embasamento para que a metodologia laboral seja adotada continuamente ou motiva ajustes nas atividades realizadas.

Siga na leitura para entender o que é essa importante ferramenta, suas perspectivas e o que é necessário para ela ser aplicada no gerenciamento de projetos.

Afinal, do que se trata o BSC?

O Balanced Scorecard é um sistema desenvolvido por Robert Kaplan, professor da Universidade de Harvard, e o consultor de negócios David Norton. Ele surgiu na década de 90 a partir de análises sobre como as empresas mediam seu desempenho, pautadas em indicadores contábeis e financeiros.

Essa mensuração era problemática, pois não considerava ativos intangíveis, impedindo a organização de criar e entregar valor ao cliente. Então, os pesquisadores desenvolveram um sistema focado em planejamento e gerenciamento estratégico, o BSC, cujas intenções são:

  • comunicar o que a empresa ou o projeto almejam conquistar;
  • alinhar o trabalho diário com as estratégias dos gestores;
  • estabelecer prioridades (tais como a qualidade do material na construção de um condomínio de luxo ou o orçamento baixo em uma casa popular); e
  • medir e monitorar o progresso de acordo com as metas estabelecidas.

Quais são as perspectivas do BSC?

Os indicadores do Balanced Scorecard buscam a máxima eficiência dos processos e procuram alavancar os resultados organizacionais enquanto focam na visão do cliente. Eles são estabelecidos a partir de 4 cenários estratégicos sobre os quais falaremos na sequência. Confira!

Perspectiva financeira

Áreas de conhecimento do PMBOK como as de recursos, custos, qualidade e aquisições interferem diretamente no orçamento. As métricas relativas aos ativos disponíveis para viabilizar o projeto são essenciais para que o máximo seja feito dentro das previsões iniciais ou, ao menos, não extrapole absurdamente os parâmetros estabelecidos.

Assim, o atendimento aos objetivos e expectativas organizacionais com o desenvolvimento e lançamento de um novo software no mercado, por exemplo, pode ser mensurado antes mesmo de obtido o resultado.

A perspectiva financeira do BSC abrange indicadores como: retorno sobre investimento (ROI), lucratividade, redução de custos, valor econômico agregado e rentabilidade, entre outros. Desse modo, se a expectativa é faturar X reais ao final de uma obra, já é possível desde a etapa de fundação observar se a equipe está no caminho certo.

Perspectiva do cliente

Como o público-alvo vê o seu negócio ou projeto? Ter metas como aumentar a participação da empresa no mercado orienta indicadores como o número de clientes convertidos com as ações do marketing e iniciativas como novos investimentos (em marketing de conteúdo, por exemplo) para atrair mais consumidores.

Uma boa métrica na perspectiva do cliente é o Net Promoter Score, pelo qual o nível de satisfação dos clientes com o projetos é auferido em uma escala de 0 a 10. As notas os classificam em 3 grupos: os detratores, os neutros e os promotores, aqueles que falarão bem da sua empresa para os conhecidos. Assim, o atendimento e a prestação do serviço são orientados.

Perspectiva interna

Quem busca excelência precisa aprimorar seus processos para o trabalho ser prestado da melhor forma possível. Por isso, é importante definir objetivos para garantir altos padrões de qualidade ou ganhar velocidade para não fugir muito do cronograma inicial, por exemplo.

A perspectiva interna ajuda o gerente de projetos a definir indicadores. Se a intenção é otimizar o desempenho da equipe no canteiro de obras, o número de acidentes laborais e o tempo utilizado em cada pacote de trabalho são úteis à análise, capazes de gerar iniciativas para a otimização do serviço prestado.

Perspectiva de aprendizagem e crescimento

Informação é poder na era digital, sendo o avanço crescente e a constante atualização das tecnologias algumas das principais características desse contexto. Tão importante quanto gerenciar processos é gerenciar conhecimento para formar uma base de dados sólida e uma equipe capaz de levar o nome da empresa ainda mais longe.

Preocupe-se com a satisfação da equipe, considere suas expectativas, valores, expertise, seja motivador, gere engajamento e construa valor também para os seus colaboradores. Ao fazer isso tudo, haverá maior garantia de que os profissionais realmente capacitados permanecerão no seu quadro de funcionários, otimizando sua atuação no mercado.

O que é necessário para aplicá-lo?

Planejamento estratégico e gerenciamento eficaz só serão desenvolvidos se o gerente tiver uma boa perspectiva sobre o cenário atual, os critérios, requisitos, limitações e prioridades do projeto. Ainda, ele deve entender a visão do cliente para entregar valor, que vai muito além de desenvolver um produto ou prestar um serviço.

Envolvimento dos stakeholders

É preciso considerar todas as partes interessadas no projeto para estabelecer os indicadores adequadamente e desenvolver suas competências no gerenciamento de projetos. Por isso, garanta a perfeita execução do trabalho captando a visão do cliente e pontuando as expectativas de sócios e investidores.

Também ouça a equipe e promova a cultura organizacional naquela empreitada, garantia de que as estratégias da empresa serão implementadas conforme suas crenças, políticas e diretrizes.

Definição de metas e indicadores

Com os stakeholders envolvidos, defina objetivos. Estamos falando de custos e prazo, duas das principais prioridades no planejamento e execução de um projeto. Além disso, considere o escopo para fazer a quantificação.

Uma das metas pode ser finalizar a construção da casa em 8 meses, mas não se esqueça de determinar a data final de entrega das etapas de fundação, alvenaria, instalação elétrica, pintura e acabamentos. Considere o volume de horas, como quanto tempo o profissional demora para pintar 10 m², para fazer suas projeções.

A partir daí, veja como os objetivos podem ser controlados enquanto o trabalho é realizado. Estabeleça indicadores para verificar o desperdício de materiais e os custos com mão-de-obra, por exemplo, pois esse é um jeito de garantir que a lucratividade esperada pela empresa seja atendida.

Acompanhamento e controle

O BSC equilibra ativos tangíveis e intangíveis, considera tendências e ocorrências, perspectivas externas e internas de desempenho. Visa, entre outros objetivos, à estabilidade financeira da empresa e à prosperidade do negócio a longo prazo.

Suas perspectivas funcionam de forma articulada: a de clientes, por exemplo, gera um indicador como o CAC (custo de aquisição por cliente), o qual reflete diretamente na precificação do produto ou serviço envolvidos no projeto.

Quanto o consumidor está disposto a pagar reflete na margem de lucro da empresa, uma das métricas utilizadas na perspectiva financeira. Os indicadores fogem do seu controle junto com o escopo e as metas caso não sejam acompanhados de perto.

O BSC é uma ferramenta essencial para o gerenciamento de projetos ser feito de forma estratégica e eficaz. Ele permite que o gerente meça a evolução por meio de indicadores, aprimorando cada vez mais os serviços prestados.

Gostou do assunto? Confira nosso post sobre o segredo para uma boa gestão de tarefas.

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