Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.14/17470
Título: The BSC as a strategic management system : recommendations to ISBAN
Autor: Rodrigues, Maria Inês Carvalho
Orientador: Xavier, Rute
Data de Defesa: 11-Jul-2014
Resumo: Management control systems seem of extreme importance for a company’s successful strategy implementation and execution, assuring, simultaneously, that all the employees are committed to the company’s strategy achievement, contributing to the value creation for all the stakeholders involved. ISBAN requested a consulting project in order to obtain recommendations for its management control system and monitoring procedures. Therefore, in order to support the developed recommendations, previous literature regarding the importance of management control systems, the concept of Management by Objectives as well as the evolution of the Balanced Scorecard and the follow-up it requires, was investigated. The value-added of this thesis consists in the application of a practical case that provides ISBAN the necessary suited recommendations which enable its management and performance improvement along with the commitment and mobility of top management to the framework recommended for their specific case, the Balanced Scorecard. The main conclusions that arose with this investigation were, firstly, the necessity to implement a strategic management system with intrinsic explanatory power about the critical areas identified through the strategic relationships represented in the Strategy Map, such that corrective actions can be taken. Secondly, when it comes to monitoring and reporting practices, it seems essential to appoint an entity that ensures an alignment between the company’s strategy and the management processes, being accountable for updating and following-up the model, through regular monitoring and reporting practices. Finally, the Balanced Scorecard should be supported by an information system in order to automate the process, linking the defined measures to the company’s databases and systems.
URI: http://hdl.handle.net/10400.14/17470
Aparece nas colecções:FCEE - Dissertações de Mestrado / Master Dissertations
R - Dissertações de Mestrado / Master Dissertations

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