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Abstract(s)
Antigamente, a realidade empresarial apresentava níveis de incerteza bastante diferentes dos que apresenta hoje em dia. Atualmente, os sistemas de controlo de gestão desempenham um papel muito importante na vida das empresas, especialmente no que diz respeito à sua capacidade competitiva, sendo necessário entender qual a importância que os mesmos têm vindo a assumir nas entidades, assim como analisar a natureza, causas e implicações de possíveis mudanças nas práticas de gestão.
O Balanced Scorecard (BSC) é uma ferramenta que analisa a empresa de diferentes pontos de vista tentando dar uma imagem real desta a cada momento, com base em indicadores centrados numa vertente financeira, de clientes, processos internos e aprendizagem e crescimento. O processo do BSC tem início com a clarificação da estratégia, por parte da gestão de topo, sendo fundamental a comunicação dos objetivos e estratégias que daí resultem, a toda a empresa permitindo que todos os colaboradores fiquem a conhecer quais os objetivos críticos a atingir para que a estratégia tenha sucesso.
Este trabalho apresenta um estudo de caso aplicado a uma empresa portuguesa, que se dedica a várias atividades (restauração & organização de eventos e panificação), a Patrimvs Indústria, S.A., pretendendo contribuir para a implementação de uma ferramenta estratégica e analisar o BSC numa empresa em expansão no mercado português, empresa essa que apresenta bons rácios relacionados com as perspetivas financeira e de clientes, e que por isso, deverá focar-se mais nas perspetivas de processos internos e aprendizagem e crescimento.
In the old days, business reality presented levels of uncertainty that were quite different from those it presents today. Management control systems today play a very important role in the life of companies, especially as regards their competitive capacity, and it is necessary to understand the importance they have been assuming in the entities, as well as to analyze the nature, causes and implications of possible changes in management practices. The Balanced Scorecard (BSC) is a tool that analyzes the company from different points of view, trying to give a real picture of it at each moment, based on indicators focused on a financial, customer, internal processes and learning and growth. The BSC process begins with the clarification of the strategy by the top management, being essential the communication of the objectives and strategies that result, to the whole company allowing all employees to know what the critical objectives to achieve for strategy to succeed. This work presents a case study applied to a Portuguese company, which is engaged in various activities (catering & event organization and baking), Patrimvs Indústria, SA, intending to contribute to the implementation of a strategic tool and analyze the BSC in a company in expansion in the Portuguese market, which has good ratios related to the financial and customer perspectives, and that therefore, it should focus more on the perspectives of internal processes and learning and growth.
In the old days, business reality presented levels of uncertainty that were quite different from those it presents today. Management control systems today play a very important role in the life of companies, especially as regards their competitive capacity, and it is necessary to understand the importance they have been assuming in the entities, as well as to analyze the nature, causes and implications of possible changes in management practices. The Balanced Scorecard (BSC) is a tool that analyzes the company from different points of view, trying to give a real picture of it at each moment, based on indicators focused on a financial, customer, internal processes and learning and growth. The BSC process begins with the clarification of the strategy by the top management, being essential the communication of the objectives and strategies that result, to the whole company allowing all employees to know what the critical objectives to achieve for strategy to succeed. This work presents a case study applied to a Portuguese company, which is engaged in various activities (catering & event organization and baking), Patrimvs Indústria, SA, intending to contribute to the implementation of a strategic tool and analyze the BSC in a company in expansion in the Portuguese market, which has good ratios related to the financial and customer perspectives, and that therefore, it should focus more on the perspectives of internal processes and learning and growth.
Description
Mestrado em Contabilidade
Keywords
Balanced Scorecard Contabilidade de Gestão Gestão Estratégica Avaliação de Desempenho