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Abstract(s)
Este estudo, na modalidade de Relatório de Estágio, realizado na empresa Adira – Metal Forming Solutions SA, teve como objetivo analisar a implementação do Balanced Scorecard e a Matriz X do Kaizen como ferramentas de controlo da execução estratégica, no contexto da alteração do seu acionista de referência e consequente alteração da visão e do posicionamento estratégico daí decorrentes. A empresa objeto de estudo opera desde 1956 no mercado B2B, desenvolvendo soluções para o trabalho de chapa metálica e na produção de máquinas-ferramentas. Em 2017, foi adquirida pelo grupo Sonae Capital. A questão de investigação definida foi a seguinte: Como os Sistemas de Controlo de Gestão da Adira – Metal Forming podem ser mais eficazes? O desenho teórico em resposta, enfatiza as ferramentas e a literatura principal sobre os diferentes Sistemas de Controlo de Gestão utilizados na Adira, como o Tableau de Bord, vigente no tempo dos anteriores acionistas , e o BSC e a Matriz X implementados na era Sonae Capital. A metodologia qualitativa adotada assenta na Adira como estudo de caso único. As fontes de recolha de dados primários basearam-se em entrevistas, documentos internos da empresa, na observação e participação direta, e as secundárias, em artigos e revistas científicas. O trabalho realizado permitiu verificar a existência de diversos problemas na implementação das novas ferramentas de controlo, que têm sido utilizadas de forma desarticulada e até certo ponto vistas mais como ferramentas de reporte aos novos acionistas, do que como ferramentas de gestão vividas dentro da organização e úteis aos gestores e tradutoras de uma nova estratégia que para muitos ainda não é sequer conhecida. A principal sugestão que deixamos para dar respostas a este problema consiste na adoção integral do Execution Premium e na sua articulação de uma forma mais consciente com as ferramentas de melhoria contínua do Kaizen.
This study, in the form of Internship Report, carried out at the company Adira - Metal Forming Solutions SA, aimed to analyze the implementation of the Balanced Scorecard and Matrix X of Kaizen as tools for controlling strategic execution, in the context of changing its shareholder of reference and the consequent change in the vision and strategic positioning resulting therefrom. The company under study has been operating in the B2B market since 1956, developing solutions for sheet metal work and in the production of machine tools. In 2017, it was acquired by the Sonae Capital group. The defined research question was as follows: How can Adira - Metal Forming Management Control Systems be more effective? The theoretical design in response, emphasizes the tools and the main literature on the different Management Control Systems used at Adira, such as Tableau de Bord, in force at the time of the previous shareholders, and the BSC and Matrix X implemented in the Sonae Capital era. The qualitative methodology adopted is based on Adira as a single case study. The primary data collection sources were based on interviews, internal company documents, on observation and direct participation, and the secondary ones, on articles and scientific journals. The work carried out made it possible to verify the existence of several problems in the implementation of the new control tools, which have been used in a disjointed manner and to some extent seen more as tools for reporting to new shareholders, than as management tools experienced within the organization and useful to managers and translators of a new strategy that is still unknown to many. The main suggestion that we leave to answer this problem is the full adoption of Execution Premium and its articulation in a more conscious way with Kaizen's continuous improvement tools.
This study, in the form of Internship Report, carried out at the company Adira - Metal Forming Solutions SA, aimed to analyze the implementation of the Balanced Scorecard and Matrix X of Kaizen as tools for controlling strategic execution, in the context of changing its shareholder of reference and the consequent change in the vision and strategic positioning resulting therefrom. The company under study has been operating in the B2B market since 1956, developing solutions for sheet metal work and in the production of machine tools. In 2017, it was acquired by the Sonae Capital group. The defined research question was as follows: How can Adira - Metal Forming Management Control Systems be more effective? The theoretical design in response, emphasizes the tools and the main literature on the different Management Control Systems used at Adira, such as Tableau de Bord, in force at the time of the previous shareholders, and the BSC and Matrix X implemented in the Sonae Capital era. The qualitative methodology adopted is based on Adira as a single case study. The primary data collection sources were based on interviews, internal company documents, on observation and direct participation, and the secondary ones, on articles and scientific journals. The work carried out made it possible to verify the existence of several problems in the implementation of the new control tools, which have been used in a disjointed manner and to some extent seen more as tools for reporting to new shareholders, than as management tools experienced within the organization and useful to managers and translators of a new strategy that is still unknown to many. The main suggestion that we leave to answer this problem is the full adoption of Execution Premium and its articulation in a more conscious way with Kaizen's continuous improvement tools.
Description
Keywords
Sistemas e ferramentas de controlo de gestão Balanced scorecard Matriz X Execution premium Adira Management control systems and tools