THE BALANCED SCORECARD APPLIED TO A THIRD SECTOR ORGANIZATIONS

In the last two decades the Brazilian society has given increasing importance to citizenship, education, safety, environment conservancy and social welfare. As a consequence of the government inability to attend the new social requirements, organizations of the Third Sector took an important role, emerging like part of the social problems solution. Meanwhile, the management of these organizations is very hard task, because of the inherent characteristics of the sector. This paper purposes a model of strategic management, based on Balanced Scorecard, to an organization of this sector: the NGO Zambo, of the Black Movement of Caraguatatuba, the northern coast city of Sao Paulo State. It follows that the Balanced Scorecard is a tool that allowed the integration of the mission and vision of NGOs Zambo in order to translate it into goals and measures that enable the assessment of his performance from the perspective of four perspectives: financial, customers, processes internal and learning and growth.