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Abstract(s)
O orçamento tem-se vindo a mostrar incapaz de providenciar às organizações mecanismos que lhes permitam responder às exigências contemporâneas da envolvente (Østergren & Stensaker, 2011). Face a este fenómeno, diversas empresas optaram por implementar sistemas de controlo de gestão alternativos, entre os quais o Beyond Budgeting, que dinamizem a gestão, que a adaptem à envolvente externa e direcionem o foco estratégico para a performance e criação de valor (Hansen, Otley & Van der Stede, 2003; Hope & Frazer, 2003; Østergren & Stensaker, 2011; Player, 2003).
O objetivo do estudo é perceber como é a utilização de metas relativas, ao abrigo do modelo Beyond Budgeting, contribuem para a criação de um alinhamento organizacional indutor da execução da estratégia do Grupo NORS.
Tendo por base uma metodologia qualitativa, baseada em entrevistas e na interpretação dos dados recolhidos sugere que a NORS utiliza as metas relativas como instrumento de mensuração da execução estratégica e na avaliação de desempenho dos gestores, face a uma referência. A leitura dos dados sugere que o uso metas relativas, com estes propósitos, tem impactos na gestão corporativa e de negócio e induzem a execução da estratégia, tendo em vista o alcance da visão a longo prazo.
Os testemunhos obtidos sugerem a convicção por parte dos gestores que este instrumento, ao incutir competitividade e motivação para superar o contexto, crescer e melhorar continuamente, fomenta uma cultura transversal de performance e orienta as ações de gestão para o cumprimento das diretrizes dos pilares estratégicos.
The budget has been unable to provide organizations with mechanisms to respond to the contemporary demands of the environment (Østergren & Stensaker, 2011). Faced with this phenomenon, several companies have opted to implement alternative management control systems, such as Beyond Budgeting, that allow them to increase their management dynamism, adapt it to the external environment, and turn the strategic focus to performance and value creation. (Hansen, Otley & Van der Stede, 2003, Hope & Frazer, 2003, Østergren & Stensaker, 2011, Player, 2003). The purpose of the study is to understand how relative targets, under the Beyond Budgeting model, contribute to create an organizational alignment that induces the execution of NORS strategy. Anchored on a qualitative methodology, based on interviews and data interpretation, NORS uses the relative targets as a tool for measuring strategic execution and evaluating managers' performance, against a benchmark. The data interpretation suggests that the use of relative targets, with these purposes, has impacts on corporate and business management and induce the strategy execution, in order to reach the long-term vision. The testimonies obtained suggest that this instrument, by instilling competitiveness and motivation to overcome the context, to grow and to improve continuously, can induce a transversal culture of performance and guide the management actions to fulfill the guidelines of strategic pillars.
The budget has been unable to provide organizations with mechanisms to respond to the contemporary demands of the environment (Østergren & Stensaker, 2011). Faced with this phenomenon, several companies have opted to implement alternative management control systems, such as Beyond Budgeting, that allow them to increase their management dynamism, adapt it to the external environment, and turn the strategic focus to performance and value creation. (Hansen, Otley & Van der Stede, 2003, Hope & Frazer, 2003, Østergren & Stensaker, 2011, Player, 2003). The purpose of the study is to understand how relative targets, under the Beyond Budgeting model, contribute to create an organizational alignment that induces the execution of NORS strategy. Anchored on a qualitative methodology, based on interviews and data interpretation, NORS uses the relative targets as a tool for measuring strategic execution and evaluating managers' performance, against a benchmark. The data interpretation suggests that the use of relative targets, with these purposes, has impacts on corporate and business management and induce the strategy execution, in order to reach the long-term vision. The testimonies obtained suggest that this instrument, by instilling competitiveness and motivation to overcome the context, to grow and to improve continuously, can induce a transversal culture of performance and guide the management actions to fulfill the guidelines of strategic pillars.
Description
Keywords
Caso de estudo Beyond Budgeting Metas relativas Indicadores de performance relativa Execução da estratégia Study case