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Authors
Advisor(s)
Abstract(s)
A crise financeira e posteriormente a competitividade em diversos mercados, veio erguer o foco da gestão, da sua avaliação e por sua vez dar importância ao controlo de gestão.
Dadas as circunstâncias e as características dos mercados atuais, as empresas sentem a necessidade de adotar instrumentos de controlo de gestão. O mesmo pode ser conseguido com o apoio do Balanced Scorecard (BSC), que através das diferentes perspetivas geradas pela organização, irá permitir perceber de que forma a ferramenta selecionada irá acrescentar valor e satisfaz as necessidades da organização.
Nesta dissertação pretende-se analisar a possibilidade de ser feita esta abordagem na empresa do setor agrícola escolhida para este estudo de caso, denominada por Frutas Majojero,Lda., de forma a perceber se é possível implementar o BSC medindo as suas limitações e as suas vantagens.
The financial crisis and later competitiveness in various markets has raised the focus of management, it is assessment and in turn give importance to management control. Given the circumstances and characteristics of today's markets, companies feel the need to adopt management control instruments. The same can be achieved with the support of the Balanced Scorecard (BSC), which through the different perspectives generated by the organization, will allow us to understand how the selected tool will add value and meet the needs of the organization. This dissertation intends to analyze the possibility of making this approach in the agricultural sector company chosen for this case study, called Frutas Majojero, Lda., In order to understand if it is possible to implement BSC by measuring its limitations and its benefits.
The financial crisis and later competitiveness in various markets has raised the focus of management, it is assessment and in turn give importance to management control. Given the circumstances and characteristics of today's markets, companies feel the need to adopt management control instruments. The same can be achieved with the support of the Balanced Scorecard (BSC), which through the different perspectives generated by the organization, will allow us to understand how the selected tool will add value and meet the needs of the organization. This dissertation intends to analyze the possibility of making this approach in the agricultural sector company chosen for this case study, called Frutas Majojero, Lda., In order to understand if it is possible to implement BSC by measuring its limitations and its benefits.
Description
Mestrado em Auditoria
Keywords
Balanced Scorecard Controlo de gestão Gestão Objetivos Management control Management Objectives
Pedagogical Context
Citation
Rodrigues, L. S. M. (2020) Implementação do Balanced Scorecard numa empresa do setor agrícola - Aplicação à empresa Frutas Majojero, Lda. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17815