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Abstract(s)
Esta dissertação pretende demonstrar a importância que o investimento na gestão eficiente de processos tem face ao aumento da competitividade organizacional. Assim como, revelar que empresas que apostam na gestão de processos alcançam melhores resultados económicos e, consequentemente, criam mais valor.
A gestão baseada no valor e na estratégia tem sido a chave da longevidade das organizações.
Os recursos financeiros são insuficientes para garantir a criação de valor, é necessário a aliança a outros recursos, como a gestão de processos.
A eficiência da gestão de processos é avaliada através de critérios na norma ISO 9001. Esta norma estabelece um modelo de gestão da qualidade, onde os processos são fundamentais.
Assim, as organizações certificadas pela ISO 9001 servem de exemplo na preocupação na melhoria dos processos.
Ao longo da dissertação serão abordados os temas da gestão de processos e criação de valor, métodos de mensuração da performance e o impacto da certificação nos processos organizacionais.
Este estudo baseia-se na análise descritiva da evolução de indicadores financeiros e económicos (Vendas, Custos Operacionais, Necessidades de Fundo Maneio, Return on Equity, Return on Investment, Economic Value Added e Cash Value Added), desde 2015 a 2022, de 14 empresas presentes no PSI20, sendo 8 delas certificadas pela NP EN ISO 9001:2015 e 6 não certificadas.
Do estudo realizado, concluiu-se que as empresas certificadas apresentam maior eficiência na gestão operacional e maior equilíbrio na performance ao longo dos anos, no entanto, são as empresas não certificadas que tendem a ser mais lucrativas para os acionistas.
This dissertation aims to demonstrate the importance that investment in efficient process management has face the increased competitiveness. It also reveals that companies that invest in process management achieve better economic results and, consequently, create more value. Value-Based Management and strategy has been the key to the longevity of organizations. The financial resources by itself are not enough to guarantee the creation of value, is required the alliance of other resources, like process management. Process management efficiency is evaluated through the ISO 9001 standard certification criteria. This standard establishes a quality management model, where processes play a relevant role. In this way, organizations certified by ISO 9001 serve as an example for the concern of process improvement. Throughout this dissertation the themes of process management and creation value, performance measurement methods, and the impact of certification on organizational processes will be addressed. This study is based on the descriptive analysis of the evolution of financial and economic indicators (Sales, Operating Costs, Working Capital Needs, Return on Equity, Return on Investment, Economic Value Added and Cash Value Added), from 2015 to 2022, of fourteen companies from PSI20, eight are certified by NP EN ISO 9001:2015 and six are non-certified. The study concludes that certified companies are more efficient in their operational management and have a more balanced performance over the years, while non-certified companies tend to be more profitable for shareholders.
This dissertation aims to demonstrate the importance that investment in efficient process management has face the increased competitiveness. It also reveals that companies that invest in process management achieve better economic results and, consequently, create more value. Value-Based Management and strategy has been the key to the longevity of organizations. The financial resources by itself are not enough to guarantee the creation of value, is required the alliance of other resources, like process management. Process management efficiency is evaluated through the ISO 9001 standard certification criteria. This standard establishes a quality management model, where processes play a relevant role. In this way, organizations certified by ISO 9001 serve as an example for the concern of process improvement. Throughout this dissertation the themes of process management and creation value, performance measurement methods, and the impact of certification on organizational processes will be addressed. This study is based on the descriptive analysis of the evolution of financial and economic indicators (Sales, Operating Costs, Working Capital Needs, Return on Equity, Return on Investment, Economic Value Added and Cash Value Added), from 2015 to 2022, of fourteen companies from PSI20, eight are certified by NP EN ISO 9001:2015 and six are non-certified. The study concludes that certified companies are more efficient in their operational management and have a more balanced performance over the years, while non-certified companies tend to be more profitable for shareholders.
Description
Mestrado em Controlo de Gestão e Avaliação de Desempenho
Keywords
Gestão de processos Criação de valor Gestão baseada no valor NP EN ISO 9001:2015 Process management Creating value Value-based management
Citation
Fragoso, I. M. C. (2024) O impacto da gestão de processos na criação de valor das empresas. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17434