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Actualmente, para alcançarem o sucesso, as organizações têm que adoptar estratégias que lhes possibilitem crescimento e competitividade no mercado. A grande maioria das Pequenas e Médias Empresas (PME) utiliza os sistemas de gestão tradicionais, que apenas conferem importância à perspectiva financeira a curto prazo. A Era em que nos encontramos, a da informação, não permite tais facilitismos. As organizações tendem a procurar ferramentas capazes de lhes tirarem proveito dos seus pontos fortes e de minimizarem os seus pontos fracos, bem como de conduzirem à satisfação das expectativas sempre mutáveis dos clientes, cada vez mais exigentes.
Esta dissertação assenta numa questão base: “Uma PME oferece condições para uma possível implementação de um Balanced Scorecard (BSC)?”. O tema da pesquisa centra-se numa análise à organização em estudo, de forma a averiguar as motivações para uma possível implementação do Balanced Scorecard. Embora esta ferramenta oriente as várias perspectivas organizacionais, permitindo aos gestores uma clarividência da estratégia a aplicar para alcançar os objectivos, a implementação deste sistema acarreta um aumento de recursos humanos e financeiros.
Neste sentido, esta pesquisa tem por objectivo verificar até que ponto seria possível implementar, futuramente, o Balanced Scorecard na empresa em estudo, apresentando os interesses e benefícios que podem levar os gestores a concordar com esta ferramenta, tendo consciência que a sua implementação é complexa e dispendiosa.
Para a concretização deste estudo recorreu-se a um estudo de caso no sector da reciclagem de consumíveis informáticos, sobretudo a dados recolhidos na própria empresa, por diversas fontes (verbais e documentais). Verificámos que a organização reúne as condições necessárias para uma futura implementação do BSC, verificando-se até vantajosa, superando as previsões efectuadas.
Nowadays, to achieve success, organizations must adopt strategies that enable them to growth and compete. The vast majority of Small and Medium Enterprises (SME’s) use traditional management systems, which emphasize the short-term financial perspective. The Information Age does not allow such easy solutions. Organizations tend to seek tools to take advantage of their strengths and weaknesses, as well as to satisfy the costumer’s increasingly demanding expectations. This thesis is based on a basic issue: “Does a SME provides conditions for a possible implementation of a Balanced Scorecard?". The research theme focuses on a study analysis of the organization, in order to ascertain the reasons for a possible implementation of the Balanced Scorecard. Although this tool guides the various organizational perspectives, allowing managers to gain insight of a strategy to be implemented to achieve the objectives, the implementation of this system leads to an increase in human and financial resources. So, this research aims to verify in what extent it would be possible to implement, in the future, the Balanced Scorecard in the company studied, presenting the interests and benefits that can lead managers to agree with this tool, knowing that its implementation is complex and expensive. To achieve this study, we used a case study in the recycling of consumables sector, especially data collected inside the organization, by different sources (verbal and documentary). We found the organization has the necessary conditions for a future implementation of the BSC, being even advantageous.
Nowadays, to achieve success, organizations must adopt strategies that enable them to growth and compete. The vast majority of Small and Medium Enterprises (SME’s) use traditional management systems, which emphasize the short-term financial perspective. The Information Age does not allow such easy solutions. Organizations tend to seek tools to take advantage of their strengths and weaknesses, as well as to satisfy the costumer’s increasingly demanding expectations. This thesis is based on a basic issue: “Does a SME provides conditions for a possible implementation of a Balanced Scorecard?". The research theme focuses on a study analysis of the organization, in order to ascertain the reasons for a possible implementation of the Balanced Scorecard. Although this tool guides the various organizational perspectives, allowing managers to gain insight of a strategy to be implemented to achieve the objectives, the implementation of this system leads to an increase in human and financial resources. So, this research aims to verify in what extent it would be possible to implement, in the future, the Balanced Scorecard in the company studied, presenting the interests and benefits that can lead managers to agree with this tool, knowing that its implementation is complex and expensive. To achieve this study, we used a case study in the recycling of consumables sector, especially data collected inside the organization, by different sources (verbal and documentary). We found the organization has the necessary conditions for a future implementation of the BSC, being even advantageous.
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Balanced Scorecard (BSC) Pequenas e Médias Empresas (PME) Small and Medium Enterprises (SME’s)