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Advisor(s)
Abstract(s)
Devido à evolução constante dos mercados em paralelo com a crescente concorrência, ainda com as diferentes necessidades de informação, por consequência das condições de mercado, e das alterações estruturais e da estratégia de negócio, os gestores sentiram a necessidade de possuir um sistema de avaliação que garantisse a criação de valor para a sua continuidade no mercado. Posto isto, o Balanced Scorecard (BSC), desenvolvido por Kaplan e Norton em 1992, tem sido uma das ferramentas de gestão mais
usadas pelos gestores aquando da avaliação de desempenho, porque, para além de usar indicadores financeiros e não financeiros, este dá um enfase especial à estratégia da empresa. A aplicação do modelo à empresa Mendes e Gonçalves, S.A., é o foco primordial deste trabalho. Pretende-se, assim, aprofundar o conhecimento acerca do BSC através da implementação à empresa em estudo. Por fim é de destacar que, numa realidade económica de constante mudança e de crescente competitividade, a empresa em estudo, ao implementar de um método de gestão como o Balanced Scorecard, orientado para que os colaboradores possam participar na estratégia da empresa e onde os objetivos estratégicos estão interligados com as metas
que a empresa pretende alcançar, proporciona um nível de satisfação interna muito superior o que consequentemente conduzirá a um elevado desempenho.
The constant evolution of the markets, in parallel with the increased growth competition, still with the different needs of the information, as a result of market conditions, the structures and the business strategy, the managers felt the need to have an evaluation system that create value for its market continuity. The Balanced Scorecard, developed by Kaplan and Norton in 1992, has been one of the management tools most used by managers when evaluating performance, because in addition to using financial and non-financial indicators, this gives a special emphasis to strategy. The application of the model to the company Mendes e Gonçalves, S.A., is the main focus of this work. It is intended, therefore, understand first, what this instrument consists of, and to deepen its knowledge through a practical case, that is, in its implementation to the company being studied. Finally, it should be noted that, in an economic reality of constant change and increasing competitiveness, when the company that being studied implementing a management method such as the Balanced Scorecard, oriented so that employees can participate in the company's strategy and where the strategic objectives are intertwined with the goals that the company intends to achieve, it provides a much higher level of internal satisfaction which will consequently lead to high performance.
The constant evolution of the markets, in parallel with the increased growth competition, still with the different needs of the information, as a result of market conditions, the structures and the business strategy, the managers felt the need to have an evaluation system that create value for its market continuity. The Balanced Scorecard, developed by Kaplan and Norton in 1992, has been one of the management tools most used by managers when evaluating performance, because in addition to using financial and non-financial indicators, this gives a special emphasis to strategy. The application of the model to the company Mendes e Gonçalves, S.A., is the main focus of this work. It is intended, therefore, understand first, what this instrument consists of, and to deepen its knowledge through a practical case, that is, in its implementation to the company being studied. Finally, it should be noted that, in an economic reality of constant change and increasing competitiveness, when the company that being studied implementing a management method such as the Balanced Scorecard, oriented so that employees can participate in the company's strategy and where the strategic objectives are intertwined with the goals that the company intends to achieve, it provides a much higher level of internal satisfaction which will consequently lead to high performance.
Description
Mestrado em Contabilidade
Keywords
Balanced scorecard Gestão estratégica Avaliação da performance Mapa estratégico Strategic management Performance evaluation Strategic map
Citation
Marques, M. I. D. (2017). Balanced Scorecard como ferramenta de gestão estratégica - Aplicação à empresa Mendes e Gonçalves, S.A. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16241