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Abstract(s)
Kaplan & Norton (2008) desenvolveram um sistema de gestão integrado, que alinha
a formulação e o planeamento da estratégia com a execução operacional, denominado
Execution Premium. Este sistema, que surgiu na sequência de desenvolvimentos do
modelo Balanced Scorecard (Kaplan e Norton, 1992), incorpora um ciclo de gestão
fechado e sistematizado compreendido em 6 fases, para as quais são propostas
ferramentas de gestão, para ajudar as organizações a definir, implementar e gerir a
estratégia.
Este Trabalho Final de Mestrado foi desenvolvido com recurso a um estudo de caso
e teve como objetivo último refletir sobre a utilidade da aplicação do modelo Execution
Premium na Fábrica de Cervejas Portuense, que prima pela produção de cerveja de
qualidade superior, situada na cidade do Porto.
Na análise efetuada ao sistema de controlo de gestão da empresa identificaram-se
algumas fragilidades, às quais não é certamente alheia a recente constituição da
empresa.
A implementação do Execution Premium proporcionará uma melhor articulação
entre as ferramentas existentes e a aplicação de novas (e.g. mapa estratégico e Balanced
Scorecard organizacionais, sistemas de remuneração variáveis com o desempenho) e,
permitirá, como desejável, uma melhor comunicação, implementação e gestão da
estratégia e da afetação dos recursos através de um processo contínuo, formalizado e
alinhado na organização, em interligação e alavancando o Sistema de Gestão de
Qualidade já desenvolvido nos termos da Norma ISO 9001: 2015.
Kaplan & Norton (2008) developed an integrated management system, which aligns strategy’s design and planning with operational execution. This system is called Execution Premium and was created due to the developments made in the Balanced Scorecard (Kaplan & Norton, 1992). It incorporates a closed loop management cycle, which comprehends 6 stages, and management tools designed to help an organization define, implement and manage a strategy. This thesis was developed by resorting to a case study. It is intended to reflect on the utility of applying the referred model to “Fábrica de Cervejas Portuense”, an organization in the beginning of its life circle. This company primes on the quality of the bear it produces and is based on Oporto. Based on this analysis it was possible to detect some weaknesses in the organization. There is a lack of tools needed to translate and communicate the strategy. This limitation can be justified by the young age of the company. The Execution Premium implementation would definitely help articulate the tools already in use at “Fábrica de Cervejas Portuense” with the still required ones (for example, strategic map, Balanced Scorecard and variable renumeration system based on individual performance). It would also be vital to communicate, implement and control de strategy through a continuous, formalized and aligned process, while maintaining and upgrading the quality control system already in use, Norma ISO 9001:2015.
Kaplan & Norton (2008) developed an integrated management system, which aligns strategy’s design and planning with operational execution. This system is called Execution Premium and was created due to the developments made in the Balanced Scorecard (Kaplan & Norton, 1992). It incorporates a closed loop management cycle, which comprehends 6 stages, and management tools designed to help an organization define, implement and manage a strategy. This thesis was developed by resorting to a case study. It is intended to reflect on the utility of applying the referred model to “Fábrica de Cervejas Portuense”, an organization in the beginning of its life circle. This company primes on the quality of the bear it produces and is based on Oporto. Based on this analysis it was possible to detect some weaknesses in the organization. There is a lack of tools needed to translate and communicate the strategy. This limitation can be justified by the young age of the company. The Execution Premium implementation would definitely help articulate the tools already in use at “Fábrica de Cervejas Portuense” with the still required ones (for example, strategic map, Balanced Scorecard and variable renumeration system based on individual performance). It would also be vital to communicate, implement and control de strategy through a continuous, formalized and aligned process, while maintaining and upgrading the quality control system already in use, Norma ISO 9001:2015.
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Keywords
Controlo de gestão Execution Premium Management Control