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Proposta de Balanced Scorecard e Flight Plan num cockpit organizacional para a Academia da Força Aérea
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Autores
Orientador(es)
Resumo(s)
A acérrima competitividade presente em todos os setores da economia revela-se um desafio para as organizações (Niven, 2015). Um dos instrumentos de gestão estratégica que permite acompanhar e gerir a competitividade das mesmas é o BSC (Kaplan & Norton, 1996).
O presente TFM pretende apresentar uma proposta de Cockpit Organizacional adaptado para a Academia da Força Aérea (AFA). Deste modo, expõe uma proposta de Mapa Estratégico; de BSC; e de Flight Plan (FPLAN) com a data de início e término de cada indicador e a responsabilidade do mesmo; num Cockpit Organizacional, dashboard de performance que indica o grau de execução de cada objetivo. Para a realização deste trabalho foi utilizado o estudo de caso, e seguiu-se a metodologia proposta pelos autores Quivy & Campenhoudt (2008).
Este trabalho preenche uma lacuna existente num dos Estabelecimentos de Ensino Superior Público Universitário e Militar pretendendo contribuir para o cumprimento da missão da AFA bem como o acompanhamento da estratégia em tempo real.
The present fierce competition in all sectors of the economy proves to be a challenge for all organizations, whether private or public, for or nonprofit (Niven, 2015). One of the strategic management tools that enables to follow and manage the competitiveness of organizations is the Balanced Scorecard (BSC) (Kaplan & Norton, 1996). This study presents a proposal of an Organizational Cockpit that consists of the BSC and Flight Plan (FPLAN) adapted to the Air Force Academy (AFA). Thus, it sets out a proposal for the Strategic Map with the vision, mission, values, objectives and respective cause-effect relationships; the BSC with the indicators and targets to be achieved; the FPLAN with the start and end date of each indicator and responsibility assignments; and the Organizational Cockpit, performance dashboard that indicates the degree of implementation of each goal. This work uses a case study approach, following the methodology proposed by the authors Quivy & Campenhoudt (2008). This work fills an existing gap in one of the Public and Military Higher Education Institutions intending to contribute to the fulfillment of the mission of the AFA, and the monitoring of real-time strategy.
The present fierce competition in all sectors of the economy proves to be a challenge for all organizations, whether private or public, for or nonprofit (Niven, 2015). One of the strategic management tools that enables to follow and manage the competitiveness of organizations is the Balanced Scorecard (BSC) (Kaplan & Norton, 1996). This study presents a proposal of an Organizational Cockpit that consists of the BSC and Flight Plan (FPLAN) adapted to the Air Force Academy (AFA). Thus, it sets out a proposal for the Strategic Map with the vision, mission, values, objectives and respective cause-effect relationships; the BSC with the indicators and targets to be achieved; the FPLAN with the start and end date of each indicator and responsibility assignments; and the Organizational Cockpit, performance dashboard that indicates the degree of implementation of each goal. This work uses a case study approach, following the methodology proposed by the authors Quivy & Campenhoudt (2008). This work fills an existing gap in one of the Public and Military Higher Education Institutions intending to contribute to the fulfillment of the mission of the AFA, and the monitoring of real-time strategy.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Sistemas de Controlo de Gestão Academia da Força Aérea Balanced Scorecard Flight Plan Cockpit Organizacional Administração Pública Management control systems Air Force Academy Public Administration
Contexto Educativo
Citação
Bicho, Patrícia Moreira (2016). "Proposta de Balanced Scorecard e Flight Plan num cockpit organizacional para a Academia da Força Aérea". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão