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Proposta de balanced scorecard para uma PME : o caso da Reconco, Lda.
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A crescente incerteza económica global, aliada à rápida transformação digital e à instabilidade nos mercados, tem exigido das organizações uma gestão estratégica eficaz que vai além dos indicadores financeiros tradicionais. Esta necessidade torna-se mais relevante no contexto das Pequena e Média Empresa (PME) localizadas em regiões economicamente desfavorecidas, como Trás-os-Montes, onde os desafios de crescimento e sustentabilidade são evidentes. O presente Trabalho Final de Mestrado desenvolve uma proposta de Balanced Scorecard (BSC), enquanto ferramenta de gestão estratégica, para uma PME do setor de materiais de construção - Reconco, Lda - com o objetivo de alinhar as suas operações diárias com a estratégia organizacional. Para tal foram recolhidos dados através de análise documental e entrevistas, bem como realizada uma análise SWOT e PESTAL. A análise das informações permitiu a definição de objetivos estratégicos, construção de um mapa estratégico, a identificação de indicadores de desempenho e a definição das respetivas metas. A proposta de BSC pretende contribuir para a melhoria do desempenho global da empresa, bem como para reforçar a comunicação interna e apoiar a tomada de decisão, tornando a empresa e a sua gestão mais informada e orientada para os resultados.
Growing global economic uncertainty, coupled with rapid digital transformation and market instability, has required organizations to have effective strategic management that goes beyond traditional financial indicators. This need becomes more relevant in the context of small and medium-sized enterprises (SMEs) located in economically disadvantaged regions such as Trás-os-Montes, where the challenges of growth and sustainability are evident. This Master's Final Work develops a proposal for a Balanced Scorecard (BSC), as a strategic management tool, for a SME in the building materials sector - Reconco, Lda - with the aim of aligning its daily operations with the organizational strategy. To this end, data was collected through document analysis and interviews and a SWOT and PESTAL analyses were developed. The analysis of the information allowed the definition of strategic objectives, the construction of a strategy map, the identification of performance indicators, and the definition of targets. The BSC proposal aims to contribute to improving the company's overall performance, as well as strengthening internal communication and supporting decision-making, allowing the company and its management to be more informed and results-oriented.
Growing global economic uncertainty, coupled with rapid digital transformation and market instability, has required organizations to have effective strategic management that goes beyond traditional financial indicators. This need becomes more relevant in the context of small and medium-sized enterprises (SMEs) located in economically disadvantaged regions such as Trás-os-Montes, where the challenges of growth and sustainability are evident. This Master's Final Work develops a proposal for a Balanced Scorecard (BSC), as a strategic management tool, for a SME in the building materials sector - Reconco, Lda - with the aim of aligning its daily operations with the organizational strategy. To this end, data was collected through document analysis and interviews and a SWOT and PESTAL analyses were developed. The analysis of the information allowed the definition of strategic objectives, the construction of a strategy map, the identification of performance indicators, and the definition of targets. The BSC proposal aims to contribute to improving the company's overall performance, as well as strengthening internal communication and supporting decision-making, allowing the company and its management to be more informed and results-oriented.
Descrição
Trabalho Final de Mestrado, Contabilidade, Fiscalidade e Finanças Empresariais, ISEG, 2025.
Palavras-chave
Balanced Scorecard strategy map SME Balanced Scorecard mapa estratégico PME