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Orientador(es)
Resumo(s)
Na era industrial os empresários confiavam exclusivamente nas medidas de desempenho financeiras para analisar e determinar o rumo dos seus negócios e a saúde financeira das suas organizações. Contudo, com o evoluir das sociedades, das tecnologias e das capacidades, a ênfase nas medidas financeiras começou a ficar desalinhada com as capacidades e competências que as organizações aspiravam alcançar.
Para colmatar esta lacuna, Robert Kaplan e David Norton introduziram, na década de 90, uma ferramenta que permite traduzir a missão e estratégia em objetivos e medidas específicas organizadas em quatro distintas perspetivas, adicionando novas perspetivas à vertente financeira para comunicar aos estrategas, gestores e seus colaboradores as estratégias definidas pelas mesmas.
Neste contexto, é neste estudo apresentada uma proposta de implementação do Balanced Scorecard numa organização que se dedica à comercialização de máquinas e ferramentas na área da construção de forma a avaliar se esta constitui uma adequada ferramenta de comunicação da estratégia. Assim foi proposto um Mapa Estratégico, com a inter-relação entre os diferentes objetivos estratégicos estabelecidos e ainda os indicadores associados a cada perspetiva, de modo a guiar a organização em direção à sua Visão.
Através do presente estudo averiguou-se que o BSC é uma interessante ferramenta que pode permitir a comunicação da estratégia, dado que é extremamente visual, e demonstrar a utilidade do Mapa Estratégico nessa comunicação.
In the Industrial Era, the entrepreneurs used almost exclusively the financial measures to analyze and determine their business health and course. However, with society, technology and capabilities evolution, the unique focus on the financial measures quickly became obsolete and it was no longer accompanying the evolution of companies and the capabilities that they wanted to pursuit. Around 90th decade, Robert Kaplan and David Norton introduced a tool that had the ability to translate the companies Mission and Strategy in specific targets and measures, organized in 4 different perspectives. This authors added new perspectives to the financial measures. All of these perspectives allowed the companies to communicate to theirs strategists, managers and employees, in general, the strategies in place for a certain period. In the present project it is presented a proposition of the Balanced Scorecard implementation in a company which has as main activity the commercialization of machines and tools specifically for the construction area. It is proposed a Strategic Map where it is expressed the relationship between the different strategic goals and also the associated performance measures, in order to guide the organization to it?s Vision. Through this study it was possible to analyze that the BSC is a very interesting tool that can allow the communication of the company strategy to all organization and demonstrate the utility of the Strategic Map, due to the fact that it is an extremely visual tool.
In the Industrial Era, the entrepreneurs used almost exclusively the financial measures to analyze and determine their business health and course. However, with society, technology and capabilities evolution, the unique focus on the financial measures quickly became obsolete and it was no longer accompanying the evolution of companies and the capabilities that they wanted to pursuit. Around 90th decade, Robert Kaplan and David Norton introduced a tool that had the ability to translate the companies Mission and Strategy in specific targets and measures, organized in 4 different perspectives. This authors added new perspectives to the financial measures. All of these perspectives allowed the companies to communicate to theirs strategists, managers and employees, in general, the strategies in place for a certain period. In the present project it is presented a proposition of the Balanced Scorecard implementation in a company which has as main activity the commercialization of machines and tools specifically for the construction area. It is proposed a Strategic Map where it is expressed the relationship between the different strategic goals and also the associated performance measures, in order to guide the organization to it?s Vision. Through this study it was possible to analyze that the BSC is a very interesting tool that can allow the communication of the company strategy to all organization and demonstrate the utility of the Strategic Map, due to the fact that it is an extremely visual tool.
Descrição
Mestrado em Gestão e Estratégia Industrial
Palavras-chave
Balanced Scorecard Pequenas e Médias Empresas Estratégia Desempenho Small and Medium Companies Strategy Performance
Contexto Educativo
Citação
Marques, Diana Raquel Pinheiro Gomes (2016). "Proposta de implementação do Balanced Scorecard numa organização de comercialização de máquinas e ferramentas na área da construção". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão