| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.52 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O maior dinamismo dos mercados e a relevância crescente dos ativos intangíveis na criação de valor das organizações concorreram para uma maior complexidade na sua gestão e impulsionaram o desenvolvimento de sistemas de controlo de gestão para que as organizações reajam oportunamente a alterações na envolvente e assegurem o cumprimento dos seus objetivos. Neste novo contexto, Kaplan & Norton (2008) desenvolveram um sistema integrado de gestão - Execution Premium - que articula diferentes ferramentas estratégicas e operacionais e proporciona uma visão abrangente e integrada de um ciclo de gestão, que liga a estratégia às operações. O modelo Objectives & Key Results, que foi aplicado em várias empresas tecnológicas (e.g. Google), tem vindo, recentemente, a disseminar-se por vários setores de atividade (Niven & Lamorte 2016; Doerr 2018). O modelo tem foco nas prioridades estratégicas e em períodos de cadência curtos, o que proporciona agilidade para respostas rápidas a mudanças no contexto organizacional (Niven & Lamorte 2016; Doerr 2018). A Sogrape Vinhos, que é a empresa objeto do estudo de caso subjacente a este Trabalho Final de Mestrado, implementou, recentemente, este modelo e aplica várias ferramentas associadas ao Execution Premium, mas não aplica o balanced scorecard (BSC) nem o mapa estratégico (ME) que constituem ferramentas incluídas nesse sistema. Este Trabalho Final de Mestrado constitui uma reflexão sobre a eventual utilidade da aplicação do Execution Premium adaptado à utilização do modelo OKR complementada com o ME na Sogrape Vinhos. Conclui-se que a sua aplicação contribuirá para robustecer o sistema de controlo de gestão existente e que a combinação do ME e do modelo OKR exponenciará as potencialidades de cada uma destas duas ferramentas.
The greater dynamics of toda's markets and the importance of itangible assets in creating value for companies have brought complexity to the process of managing companies. This triggered the development of management control systems that would allow companies to react actively and quickly to environment changes and guarantee the accomplishment of their objectives. This reality urged Kaplan & Norton (2008) to develop an integrated management system called Execution Premium, which articulates different strategic and operational tools providing an integrated view of the management cycle connecting strategy to operations. The OKR model is applied by several technological companies (e.g.Google) and most recently is has been adopted by other companies in different fields of activities (Niven & Lamorte 2016; Doerr 2018). It focuses on strategic priorities and shorter period cycles which provide them with the agility needed for a quicker response to organizational context changes (Niven & Lamorte 2016; Doerr 2018). This thesis was based on a case study developed on Sogrape Vinhos. This company most recently has adopted the OKR model but they also apply several tools associated to the Execution Premium. However they do not use the balanced scored-card neither strategy maps, both tools included in this model. It is intended to reflect about the utility of applying the Execution Premium adapted to the utilization of the OKR model complemented with a strategy map at Sogrape Vinhos. It was concluded that this model would improve the existing management control system and that combining the strategy map with the OKR model would exponentiate their potential.
The greater dynamics of toda's markets and the importance of itangible assets in creating value for companies have brought complexity to the process of managing companies. This triggered the development of management control systems that would allow companies to react actively and quickly to environment changes and guarantee the accomplishment of their objectives. This reality urged Kaplan & Norton (2008) to develop an integrated management system called Execution Premium, which articulates different strategic and operational tools providing an integrated view of the management cycle connecting strategy to operations. The OKR model is applied by several technological companies (e.g.Google) and most recently is has been adopted by other companies in different fields of activities (Niven & Lamorte 2016; Doerr 2018). It focuses on strategic priorities and shorter period cycles which provide them with the agility needed for a quicker response to organizational context changes (Niven & Lamorte 2016; Doerr 2018). This thesis was based on a case study developed on Sogrape Vinhos. This company most recently has adopted the OKR model but they also apply several tools associated to the Execution Premium. However they do not use the balanced scored-card neither strategy maps, both tools included in this model. It is intended to reflect about the utility of applying the Execution Premium adapted to the utilization of the OKR model complemented with a strategy map at Sogrape Vinhos. It was concluded that this model would improve the existing management control system and that combining the strategy map with the OKR model would exponentiate their potential.
Description
Keywords
Sistema de controlo de gestão Execution premium OKR Management control systems Execution premium