A carregar...
Publicação
"Balanced scorecard" (BSC): estudo exploratório sobre o impacto das motivações organizacionais, competências e atitudes na implementação com sucesso do BSC.
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 6.83 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
A conquista e manutenção de uma vantagem competitiva é o objectivo principal da
empresa, procurando obter uma performance de mercado - quota de mercado e
satisfação de clientes - e financeira - criação de riqueza para o accionista -
superiores às dos seus rivais. Essa vantagem resulta da especificidade dos recursos
da empresa - activos financeiros, físicos, humanos, intangíveis e organizacionais.
Assim, deverá por-se em prática a estrutura, os sistemas, as politicas, os
procedimentos e os processos para explorar essa vantagem competitiva dos recursos,
O "Balanced Scorecard" (BSC) poderá dar um contributo decisivo, enquanto
metodologia de avaliação e controlo dos processos e recursos, permitindo
implementar com sucesso uma estratégia de criação de valor, tendente á
competitividade estratégica da empresa. Por este motivo, o BSC tem suscitado
interesse no meio académico e empresarial. Tem sido implementado por um número
crescente de entidades em todo o mundo, frequentemente com a colaboração dos
seus criadores - Kaplan e Norton - e o apoio de consultores.
No presente trabalho, é feita uma revisão da literatura sobre o BSC, a comparação
com outras ferramentas de gestão e as tendências evolutivas. Ao nível prático, são
testadas hipóteses sobre as relações entre os efeitos positivos (ou sucesso) obtidos,
as motivações organizacionais para a implementação do BSC e as competências e
atitudes que mais contribuíram para esse sucesso. O trabalho empírico desenvolve-se
em 2 etapas, entrevistas em profundidade e questionário estruturado. Pela análise
estatística das respostas obtidas de 39 entidades, conclui-se que:
• Ao adoptarem o BSC, as entidades movem-se pelo desejo de alinhamento
estratégico e um controlo de gestão abrangente;
• O sucesso da implementação do BSC é avaliado em termos de alinhamento
estratégico, eficiência organizacional e existência de um sistema de avaliação de
desempenho estruturado (organizacional e individual);
Para o sucesso da implementação do BSC contribuem sobretudo as competências da
gestão de topo (nível de formação) e uma atitude de realimentação do processo
(discussão profunda, revisão anual, ajustamento de indicadores e objectivos).
To obtain and sustain a competitive advantage is the main corporate goal, expecting to achieve a performance levei above competition, both on market - in terms of market share and customer satisfaction - and on financial sides - stockholder wealth creation. Such advantage results from the specific company resources - financial assets, physical assets, human resources, intangible and organisational. Thus, the organisation should implement the structure, systems, policies, procedures and processes to develop this competitive advantage. The Balanced Scorecard (BSC) can provide a benefit, as a methodology for evaluating and controlling the processes and resources, allowing the organisation to successfully implement a strategy of value creation, leading to his strategic competitive position. Due to that, the BSC has been of major interest for many scholars and managers. This tool has been implemented by a growing number of organisations ali over the world, very often with the support of the authors - Kaplan e Norton - and consultancy firms. The present study makes a comprehensive literature review about the BSC, comparison with other management tools and the current BSC trends. At the field work levei, it tests a number of hypotheses about the relationships between the organisational drivers for the BSC implementation, the positive effects (or success) obtained and the competencies and attitudes that most contributed for this success. Based on a 2-stage work, in-deep interviews and structured survey. The statistical analysis of the answers from 39 entities lead to the following conclusions: • The organisational drivers for the BSC adoption are the strategic alignment and a comprehensive management control system; • The success of implementation of BSC is evaluated in terms of strategic alignment, organisational efficiency and a well-structured performance evaluation system (both organisational and individual); • The major contributors for the success of implementation of BSC are the management team competencies (training) and an attitude of constantly maintenance/nurturing of the BSC process.
To obtain and sustain a competitive advantage is the main corporate goal, expecting to achieve a performance levei above competition, both on market - in terms of market share and customer satisfaction - and on financial sides - stockholder wealth creation. Such advantage results from the specific company resources - financial assets, physical assets, human resources, intangible and organisational. Thus, the organisation should implement the structure, systems, policies, procedures and processes to develop this competitive advantage. The Balanced Scorecard (BSC) can provide a benefit, as a methodology for evaluating and controlling the processes and resources, allowing the organisation to successfully implement a strategy of value creation, leading to his strategic competitive position. Due to that, the BSC has been of major interest for many scholars and managers. This tool has been implemented by a growing number of organisations ali over the world, very often with the support of the authors - Kaplan e Norton - and consultancy firms. The present study makes a comprehensive literature review about the BSC, comparison with other management tools and the current BSC trends. At the field work levei, it tests a number of hypotheses about the relationships between the organisational drivers for the BSC implementation, the positive effects (or success) obtained and the competencies and attitudes that most contributed for this success. Based on a 2-stage work, in-deep interviews and structured survey. The statistical analysis of the answers from 39 entities lead to the following conclusions: • The organisational drivers for the BSC adoption are the strategic alignment and a comprehensive management control system; • The success of implementation of BSC is evaluated in terms of strategic alignment, organisational efficiency and a well-structured performance evaluation system (both organisational and individual); • The major contributors for the success of implementation of BSC are the management team competencies (training) and an attitude of constantly maintenance/nurturing of the BSC process.
Descrição
Mestrado em Gestão/MBA
Palavras-chave
Controlo de gestão Balanced scorecard Estratégia Vantagem competitiva Competência Atitude Management control Balanced scorecard Strategy Competitive advantage Competence Attitude
Contexto Educativo
Citação
Freire, Maria Filomena Gaspar (2005). " "Balanced scorecard" (BSC): estudo exploratório sobre o impacto das motivações organizacionais, competências e atitudes na implementação com sucesso do BSC.". Dissertação de Mestrado, Universidade de Lisbopa. Instituto Superior de Economia e Gestão.