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Orientador(es)
Resumo(s)
In times of intense competition and quick change, companies need to keep enhancing their
performance to keep pace. However, it is difficult to manage what you cannot measure.
Traditional performance measurement systems that focused solely on financial measures
seem no longer valid in today’s reality. There is an urge for a comprehensive management
system that links companies’ strategy to operations, integrating diverse once separated
activities such as strategy development, planning, alignment, operational planning,
operational control and strategy control.
The present thesis focuses on a management system that has the potential to become that
ideal structure that companies look for to manage their strategies, that has the ability to align
all organisations’ units, systems and processes to their strategies: the Balanced Scorecard.
More specifically, focuses on its processes for the control and follow-up of objectives.
In particular, this thesis is based on a project for ISBAN, a software banking company. The aim
of the thesis is to propose a methodology for the objectives’ follow-up in a company using the
Balanced Scorecard as the model of objectives.