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Abstract(s)
De forma a responder ao aumento da competitividade dos mercados, e devido às grandes mudanças ocorridas no ambiente nacional e internacional, especialmente nos anos 80 e 90, as empresas viram-se impelidas a recorrer cada vez mais a novos métodos de gestão estratégica.
Necessitaram assim, de estabelecer uma estratégia sustentada para marcar a diferença em relação à concorrência, de maneira a poderem ter um bom desempenho.
A melhoria do desempenho das empresas representa uma das questões fundamentais da actualidade. Até há poucos anos, o desempenho empresarial era basicamente avaliado por indicadores de ordem financeira, retirados dos relatórios e demonstrações financeiras e englobados em sistemas de gestão assentes na concepção clássica do modelo contabilístico, cujo objectivo é o da correcta afectação dos recursos materiais e financeiros.
Foi assim que, nos anos 90, Kaplan & Norton divulgaram um estudo sobre o Balanced Scorecard, onde reconheciam que os indicadores financeiros por si só não eram suficientes para avaliar o desempenho das empresas.
O Balanced Scorecard permitiu, assim, atingir um conhecimento mais aprofundado de gestão, não só na área financeira, como também relativamente aos factores intangíveis e não financeiros.
É neste contexto que o estudo de investigação vai convergir para o estudo de caso sobre a implementação do instrumento de controlo de gestão, o Balanced Scorecard, numa organização do sector automóvel, a Daimler (MBP), evidenciando os benefícios que advirão para o controlo de gestão da instituição, com a adopção do Balanced Scorecard.
In order to respond to an increasingly competitive market and due to changes occurred in the national and international environment, especially in the 80’s and 90’s, companies had to resort more and more too new strategic management methods. Companies had to establish a sustained strategy to obtain competitive advantage, and improve their performance. The improvement of companies’ performance represents a fundamental question of nowadays. Until recently, companies’ performance was basically evaluated by financial indicators, from financial reports and statements. These indicators were part of management systems based in the classic conception of the accounting model, whose purpose is the correct allocation of the financial and material resources. With this strategic information need in mind, Kaplan & Norton disclosed their study about the Balanced Scorecard in the 90’s, where they recognized that by themselves, financial indicators weren’t enough to evaluate companies’ performance. The Balanced Scorecard allowed achieving a deeper understanding of management, not only in the financial area but also in the non-financial and intangible factors. It’s in this context that the investigation will converge to a case study about the implementation of this control management instrument, the Balanced Scorecard, in an organization of the automobile industry, the Daimler Group (MBP), enhancing the benefits for control management with its adoption.
In order to respond to an increasingly competitive market and due to changes occurred in the national and international environment, especially in the 80’s and 90’s, companies had to resort more and more too new strategic management methods. Companies had to establish a sustained strategy to obtain competitive advantage, and improve their performance. The improvement of companies’ performance represents a fundamental question of nowadays. Until recently, companies’ performance was basically evaluated by financial indicators, from financial reports and statements. These indicators were part of management systems based in the classic conception of the accounting model, whose purpose is the correct allocation of the financial and material resources. With this strategic information need in mind, Kaplan & Norton disclosed their study about the Balanced Scorecard in the 90’s, where they recognized that by themselves, financial indicators weren’t enough to evaluate companies’ performance. The Balanced Scorecard allowed achieving a deeper understanding of management, not only in the financial area but also in the non-financial and intangible factors. It’s in this context that the investigation will converge to a case study about the implementation of this control management instrument, the Balanced Scorecard, in an organization of the automobile industry, the Daimler Group (MBP), enhancing the benefits for control management with its adoption.
Description
Mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Balanced Scorecard Controlo de Gestão Daimler MBP Control Management