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Advisor(s)
Abstract(s)
O controlo de gestão e a avaliação do desempenho empresarial, em particular,
têm evoluído ao longo dos anos em resposta às alterações que se têm verificado
na natureza e intensidade da concorrência.
Nesta nova envolvente, caraterizada pelo reforço da importância dos ativos
intangíveis na criação de valor das organizações, Kaplan e Norton (1992),
propõem o modelo Balanced Scorecard (BSC). Este modelo, inicialmente proposto
como um modelo de avaliação do desempenho, evoluiu para um sistema de
gestão estratégica, capaz de traduzir a visão e a estratégia da empresa, comunicar
o alinhamento dos objetivos, planear e alocar os recursos, de forma a promover
um feedback e aprendizagem em tempo real e adaptar a estratégia às mudanças
da envolvente.
Este Trabalho Final de Mestrado foi desenvolvido com recurso a um estudo
de caso tendo como propósito responder à seguinte questão de investigação:
“Poderá o Balanced Scorecard melhorar a avaliação e a gestão do desempenho na
Malaquias Distribuição Alimentar?”.
O sistema de controlo de gestão da empresa apresenta algumas fraquezas, das
quais se destaca a avaliação do desempenho com base em medidas financeiras,
de natureza contabilística. A implementação do modelo balanced scorecard
fomentará uma cultura de mudança e permitirá clarificar, comunicar, alinhar e
implementar, monitorizar e validar a estratégia num contexto de intensa
concorrência dominada por grandes cadeias. Em consequência, apresenta-se
uma proposta de balanced scorecard e de um mapa estratégico para reflexão futura
e posterior implementação do modelo, a qual foi bem-recebida pela gestão.
Management control and the evaluation of business performance, in particular, have been evolving throughout the years, responding to the various changes in the nature and intensity of the competition. In this new context, characterized by a reinforced importance of the intangible assets in the creation of value, Kaplan and Norton propose the Balanced Scorecard (BSC) model. This model, initially proposed as a performance evaluation model, evolved into a strategic management system, translating the vision and strategy of the company, communicating the alignment of the objectives, planning and allocating the resources, in a way that promotes feedback and real time learning and adapts the strategy to the changes in the environment. These Final Master’s Project, developed using a case study, aims at answering the research question “Can the Balanced Scorecard improve the performance management in Malaquias Distribuição Alimentar?” The management control system of the company presents some weaknesses, of which the performance evaluation based on financial measures of an accounting nature stands out. The implementation of the balanced scorecard model will encourage a culture of change, allowing to clarify, communicate, align and implement, monitorize and validate the strategy within a context of intense competition between large chains. Hence, the proposal of a balanced scorecard and a strategic map for future reflection and subsequent implementation of the model, well received by the management, is presented.
Management control and the evaluation of business performance, in particular, have been evolving throughout the years, responding to the various changes in the nature and intensity of the competition. In this new context, characterized by a reinforced importance of the intangible assets in the creation of value, Kaplan and Norton propose the Balanced Scorecard (BSC) model. This model, initially proposed as a performance evaluation model, evolved into a strategic management system, translating the vision and strategy of the company, communicating the alignment of the objectives, planning and allocating the resources, in a way that promotes feedback and real time learning and adapts the strategy to the changes in the environment. These Final Master’s Project, developed using a case study, aims at answering the research question “Can the Balanced Scorecard improve the performance management in Malaquias Distribuição Alimentar?” The management control system of the company presents some weaknesses, of which the performance evaluation based on financial measures of an accounting nature stands out. The implementation of the balanced scorecard model will encourage a culture of change, allowing to clarify, communicate, align and implement, monitorize and validate the strategy within a context of intense competition between large chains. Hence, the proposal of a balanced scorecard and a strategic map for future reflection and subsequent implementation of the model, well received by the management, is presented.
Description
Keywords
Controlo de gestão Sistemas de avaliação e medição de desempenho Balanced Scorecard Management control Performance evaluation and measurement systems