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Abstract(s)
Uma das ferramentas mais importantes dos controllers, para mensurar o desempenho empresarial, são os sistemas de gestão de desempenho. Em relação aos sistemas de gestão de desempenho tradicionais, na minha opinião, estes não são completos, uma vez que nenhum deles tem em conta o risco como uma perspetiva essencial, mas sim como um subtópico dentro de uma das principais perspetivas, ou nem isso. Assim surge o tema desta monografia, a proposta de inclusão da mensuração detalhada do risco no controlo do desempenho das empresas. Ao longo desta TFM é abordada a evolução das funções do controlo de gestão, bem como as suas novas necessidades, tendo por isso de acompanhar as suas anteriores ferramentas. Dentro dos sistemas de gestão de desempenho, irá ser abordado o Balanced Scorecard, como exemplo de falha na análise do risco. Posteriormente, será abordado como o tema do risco tem vindo a crescer do ponto de vista da importância nos processos de formulação estratégica e controlo do desempenho, bem como para o interesse dos stakeholders. A componente prática desta monografia será mostrar o que é realizado na empresa Douro Azul– Sociedade Marítimo-Turística, S.A., no âmbito da monitorização de desempenho, bem como apresentar alguns dos riscos a que está exposta e as respetivas implicações para tal exposição. Para além disso, irá ser feita uma comparação com duas empresas em relação a como as mesmas lidam com a exposição ao risco.
Performance management systems are one of the most important tools for controllers, and, in my opinion, they aren´t complete enough to measure the performance, since none of them include risk as one their main characteristics, only analysing it superficially. In this sense, this thesis discusses the lack of risk analysis in traditional performance management systems, where I will argue its inclusion in their analysis to measure the performance of an organization. In the beginning, the evolution/trend of the responsibilities and the duties of the controllers will be analysed, as will the reason as to why traditional Performance Management Systems (PMS) aren’t suitable for the new requirements of performance measurement. I will focus my analysis on the Balanced Scorecard, since it is one of the most well-known PMS and it is an example of a system that does not take risk into account. After that, the rise of risk management will be explained, with regard to its importance in management control and strategic formulation processes, as will the story of how this subject has been capturing large interest among stakeholders. Besides that, this monography will demonstrate what Douro Azul– Sociedade Marítimo-Turística, S.A. does to measure its performance and present which risks this company is exposed to and what consequences they could face. In the end, I will compare Douro Azul’s strategy to dealing with exposure to risk to that of two other companies.
Performance management systems are one of the most important tools for controllers, and, in my opinion, they aren´t complete enough to measure the performance, since none of them include risk as one their main characteristics, only analysing it superficially. In this sense, this thesis discusses the lack of risk analysis in traditional performance management systems, where I will argue its inclusion in their analysis to measure the performance of an organization. In the beginning, the evolution/trend of the responsibilities and the duties of the controllers will be analysed, as will the reason as to why traditional Performance Management Systems (PMS) aren’t suitable for the new requirements of performance measurement. I will focus my analysis on the Balanced Scorecard, since it is one of the most well-known PMS and it is an example of a system that does not take risk into account. After that, the rise of risk management will be explained, with regard to its importance in management control and strategic formulation processes, as will the story of how this subject has been capturing large interest among stakeholders. Besides that, this monography will demonstrate what Douro Azul– Sociedade Marítimo-Turística, S.A. does to measure its performance and present which risks this company is exposed to and what consequences they could face. In the end, I will compare Douro Azul’s strategy to dealing with exposure to risk to that of two other companies.
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Keywords
Sistemas de gestão de desempenho Indicadores de desempenho Qualidade de desempenho Risco Hedging Performance management system Balanced scorecard Key performance indicators Key risk indicators Risk Enterprise risk management