| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 7.42 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O Balanced Scorecard tem vindo a constituir-se como um novo sistema de gestão estratégica das organizações, consubstanciando também a avaliação do seu desempenho global e baseando-se não só em indicadores financeiros, como também em indicadores não financeiros.
Tendo sido desenvolvido por Robert S. Kaplan e David P. Norton, desde o início da década de 90 que tem vindo a merecer a atenção de muitos académicos e gestores, no sentido de ser definida e aperfeiçoada a melhor forma para a sua correta elaboração e implementação.
Não obstante a sua vocação inicial para a medição do desempenho de organizações, em princípio estruturalmente bem definidas e de grande dimensão (o conceito foi conhecido com o aparecimento do primeiro artigo The Balanced Scorecard – Measures that Drive Performance), tem-se vindo a verificar uma tentativa da sua aplicação mais ou menos generalizada, nos mais variados sectores de atividade, em áreas geográficas diversas e em organizações da mais diferenciada dimensão.
Acompanhando as mudanças que têm ocorrido no mundo, nas organizações e no contexto global em que exercem as suas atividades, esta metodologia foi também evoluindo no tempo, transformando-se gradualmente num sistema de gestão estratégica das organizações, por facilitar a compreensão e comunicação da missão e das estratégias organizacionais e a sua ligação à visão e aos objetivos perspetivados.
Esta metodologia está assim suportada num conjunto de objetivos, ditos estratégicos, relacionados entre si através de ligações de causa-efeito e definidos para cada uma das dimensões chave da organização (financeira, de clientes, dos processos internos e da aprendizagem e crescimento) – o mapa estratégico – e num conjunto de indicadores-chave metas e iniciativas ou ações definidas e associadas a cada um desses objetivos.
Por ter evoluído para uma ferramenta de implementação global, obviamente que a aplicação e execução desta metodologia tem vindo a suscitar e impor mudanças nas organizações, fundamentalmente mudanças de cariz comportamental, a todos os níveis das respetivas estruturas, desde a gestão de topo até aos postos de trabalho individuais.
Na segunda parte do presente trabalho pretende-se definir os condicionalismos, os conceitos, as regras e os modelos que possibilitaram o início da implementação do Balanced Scorecard num universo empresarial ligado ao sector dos plásticos, perspetivando a sua utilização como uma nova metodologia de gestão, que possibilite monitorizar e operacionalizar a medição do desempenho, a estratégia e a tomada de decisões, numa ótica de curto, médio e longo prazos.
Fazendo parte de um importante conjunto de empresas da mesma área de negócios, a unidade em análise e estudo, de cariz marcadamente familiar, tem vindo a beneficiar de índices de crescimento bastante consideráveis e muito acima do normal, tanto no seu setor de atividade como no próprio país, fruto do dinamismo, visão e opções tomadas pelos seus líderes, muito focados no engrandecimento da empresa e na criação de riqueza para todos os seus stakeholders.
É neste enquadramento que se pretende, através da implementação desta metodologia e/ou ferramenta de gestão, poder testar a sua aplicabilidade e adequação à empresa com o perfil referido, que, tendo já ultrapassado o estatuto de pequena e média empresa, carece hoje de instrumentos mais consentâneos com a sua atual dimensão e importância, tanto na vertente nacional como, principalmente, na vertente internacional, para a qual tem vindo a manifestar uma propensão de crescimento contínuo.
Os seus líderes sempre estiveram e continuam muito focados num desiderato de crescimento o mais global possível, com particular enfoque nos países europeus, pelo que a sua estratégia de expansão da atividade e dos negócios nesses mercados consubstancia a orientação visionária que tem sido dada à empresa como seu referencial estratégico a perseguir.
Por tudo isso, tanto a análise, como a formulação, como a implementação e a avaliação estratégicas têm que ser e estar na primeira linha de preocupação de toda a estrutura da empresa, desde logo os seus gestores de topo e os seus gestores e responsáveis intermédios, cujo envolvimento e capacidade de resposta ao desafio visionário se pretende testar e avaliar com a implementação do Balanced Scorecard.
Em resumo, o que se pretende avaliar é a aplicabilidade desta metodologia e aferir a correta definição e alinhamento com a estratégia da empresa, tomando em consideração o seu posicionamento competitivo atual e futuro, a sua visão estratégica, no sentido de continuar a crescer e a gerar valor, satisfazendo em pleno os seus acionistas e os seus clientes, com o contributo que a adaptação e a melhoria dos seus processos internos e a satisfação e competência dos seus colaboradores possam trazer e potenciar.
The Balanced Scorecard has become a new strategic management system for organizations, also assessing their overall performance and based not only on financial indicators, but also on non-financial indicators. It has been developed by Robert S. Kaplan and David P. Norton, since the beginning of the 1990s it has received the attention of many academics and managers in order to define and improve the best way for their correct formulation and implementation. Despite the initial vocation to measure the performance of organizations, in principle structurally well-defined and wit large dimension (the concept was known with the appearance of the first article The Balanced Scorecard - Measures that Drive Performance), there has been a an attempt to apply it more or less generalized, in the most varied sectors of activity, in different geographic areas and in organizations of the most differentiated dimensions. Following the changes that have taken place all over the world, at the organizations and at the global context in which they carry out their activities, this methodology has also evolved over time, gradually becoming a strategic management system for organizations, facilitating the understanding and communication of the mission and the organizational strategies and their connection to the vision and the defined objectives. This methodology is thus supported in a set of objectives, named strategic objectives, related to each other through cause and effect links and defined for each of the key dimensions of the organization (financial, customers, internal processes and learning and growth) - the strategic map - and in a set of key indicators, goals and initiatives or actions defined and related to each of these objectives. For becoming a global implementation tool, obviously the application and execution of this methodology has been evoking and imposing some organizational changes, fundamentally behavioural changes, at all levels of their structures, from top management to bottom individual work places. In the second part of this work we intend to define the constraints, concepts, rules and models that has enabled the start of the implementation of the Balanced Scorecard in a business enterprise linked to the plastic sector, prospecting its use as a new management methodology, which enables monitoring and the operationalization of performance measurement, the strategy and the decision making process in a short, medium and long term perspective. Being part of an important group of companies in the same business area, the unit under analysis and study, with a markedly familiar character, has been benefiting from quite considerable growth rates and far above the normal limits, both in its sector of activity and in its own country, as a result of the dynamism, vision and options taken by its leaders, very focused on the company aggrandizement and on the wealth creation for all its stakeholders. It is within this framework that, through the implementation of this methodology and / or management tool, it is intended to be able to test its applicability and suitability to the company with the aforementioned profile, which, having already exceeded the status of small and medium-sized company, needs today most suitable management instruments, in line with its current size and importance, both nationally and mainly on the international front, for which it has been showing a great propensity for continuous growth. Its leaders have always been and remain much focused on a growth goal, as global as possible, with a particular focus on European countries, so its strategy of expanding business and activity in these markets embodies the visionary orientation that has been placed in the company as its strategic benchmark to pursue. For all this, both analysis and formulation, as well as strategic implementation and evaluation must be and stay at the forefront of concern throughout the company's structure, first and foremost by its top managers and their interim managers and other responsible, whose involvement and ability to respond to the visionary challenge is intended to be tested and evaluated with the implementation of the Balanced Scorecard. In summary, what´s intended to be evaluated is the applicability of this methodology and to gauge its correct definition and alignment with the company's strategy, taking into account its current and future competitive position, its strategic vision, in order to continue growing and creating value, satisfying its shareholders and its clients in full, with the contribution that the adaptation and improvement of its internal processes and its employees satisfaction and competence will bring and enhance.
The Balanced Scorecard has become a new strategic management system for organizations, also assessing their overall performance and based not only on financial indicators, but also on non-financial indicators. It has been developed by Robert S. Kaplan and David P. Norton, since the beginning of the 1990s it has received the attention of many academics and managers in order to define and improve the best way for their correct formulation and implementation. Despite the initial vocation to measure the performance of organizations, in principle structurally well-defined and wit large dimension (the concept was known with the appearance of the first article The Balanced Scorecard - Measures that Drive Performance), there has been a an attempt to apply it more or less generalized, in the most varied sectors of activity, in different geographic areas and in organizations of the most differentiated dimensions. Following the changes that have taken place all over the world, at the organizations and at the global context in which they carry out their activities, this methodology has also evolved over time, gradually becoming a strategic management system for organizations, facilitating the understanding and communication of the mission and the organizational strategies and their connection to the vision and the defined objectives. This methodology is thus supported in a set of objectives, named strategic objectives, related to each other through cause and effect links and defined for each of the key dimensions of the organization (financial, customers, internal processes and learning and growth) - the strategic map - and in a set of key indicators, goals and initiatives or actions defined and related to each of these objectives. For becoming a global implementation tool, obviously the application and execution of this methodology has been evoking and imposing some organizational changes, fundamentally behavioural changes, at all levels of their structures, from top management to bottom individual work places. In the second part of this work we intend to define the constraints, concepts, rules and models that has enabled the start of the implementation of the Balanced Scorecard in a business enterprise linked to the plastic sector, prospecting its use as a new management methodology, which enables monitoring and the operationalization of performance measurement, the strategy and the decision making process in a short, medium and long term perspective. Being part of an important group of companies in the same business area, the unit under analysis and study, with a markedly familiar character, has been benefiting from quite considerable growth rates and far above the normal limits, both in its sector of activity and in its own country, as a result of the dynamism, vision and options taken by its leaders, very focused on the company aggrandizement and on the wealth creation for all its stakeholders. It is within this framework that, through the implementation of this methodology and / or management tool, it is intended to be able to test its applicability and suitability to the company with the aforementioned profile, which, having already exceeded the status of small and medium-sized company, needs today most suitable management instruments, in line with its current size and importance, both nationally and mainly on the international front, for which it has been showing a great propensity for continuous growth. Its leaders have always been and remain much focused on a growth goal, as global as possible, with a particular focus on European countries, so its strategy of expanding business and activity in these markets embodies the visionary orientation that has been placed in the company as its strategic benchmark to pursue. For all this, both analysis and formulation, as well as strategic implementation and evaluation must be and stay at the forefront of concern throughout the company's structure, first and foremost by its top managers and their interim managers and other responsible, whose involvement and ability to respond to the visionary challenge is intended to be tested and evaluated with the implementation of the Balanced Scorecard. In summary, what´s intended to be evaluated is the applicability of this methodology and to gauge its correct definition and alignment with the company's strategy, taking into account its current and future competitive position, its strategic vision, in order to continue growing and creating value, satisfying its shareholders and its clients in full, with the contribution that the adaptation and improvement of its internal processes and its employees satisfaction and competence will bring and enhance.
Description
Keywords
Balanced Scorecard Gestão estratégica Indicadores de performance Avaliação de desempenho Controlo de gestão Painel de comando Objetivos estratégicos Fatores críticos Strategic management Performance indicators Performance evaluation Management control Switchboard Strategic objectives Critical factors