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Balanced Scorecard nas PME’s portuguesas
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Resumo(s)
Balanced Scorecard (BSC) é uma metodologia de medição de desempenho capaz de criar um equilíbrio entre medidas financeiras e não financeiras incluindo diversos indicadores de desempenho, permitindo uma avaliação da organização no curto e no longo prazo. No entanto, parece fraca a utilização deste sistema por parte das Pequenas e Médias Empresas (PME's). Assim, apresentamos um estudo sobre a aplicabilidade do BSC por parte destas. Com esta investigação averiguamos que a ferramenta BSC é, na sua maioria, do conhecimento dos inquiridos, ainda assim constata-se a fraca adesão desta metodologia pelas empresas explicada por a utilização de outra ferramenta de desempenho ou por não ser relevante para o tamanho da empresa. Foi também possível verificar que as medidas não financeiras têm cada vez mais importância no dia-a-dia das empresas tendo sido consideradas importantes pelos participantes. Adicionalmente, os resultados demonstram que o facto de a empresa ter uma estratégia definida e o facto da mesma ser conhecida pelos funcionários está associado a uma maior importância reconhecida das medidas não financeiras. Desta forma, a utilização do BSC por parte das PME's Portuguesas é considerada como uma ferramenta que permite melhorar a avaliação da estratégia da empresa e, consequentemente, ajudar os gerentes a melhorar a qualidade do(s) produto(s) e/ou serviço(s).
Balanced Scorecard (BSC) is a performance measurement methodology able of creating a balance between financial and non-financial measures including several performance indicators, allowing an assessment of the organization in the short and long term. However, the use of this system by Small and Medium Enterprises (SMEs) seems to be weak. Thus, we present a study on the applicability of the BSC by them. With this investigation, we found out that the BSC tool is, in the majority, of the respondents' knowledge, yet there is a weak adherence to this methodology by companies, explained by the use of another performance tool or by not being relevant to the size of the company. It was also possible to verify that non-financial measures are increasingly important in the day-to-day of companies, having been considered important by the participants. Additionally, the results demonstrate that the fact the company has a defined strategy and the fact that it is known to employees is associated with a greater recognized importance of non-financial measures. In this way, the use of BSC by Portuguese SMEs is considered as a tool that allows to improve the assessment of the company's strategy and, consequently, helps managers to improve the quality of the product (s) and/or service (s).
Balanced Scorecard (BSC) is a performance measurement methodology able of creating a balance between financial and non-financial measures including several performance indicators, allowing an assessment of the organization in the short and long term. However, the use of this system by Small and Medium Enterprises (SMEs) seems to be weak. Thus, we present a study on the applicability of the BSC by them. With this investigation, we found out that the BSC tool is, in the majority, of the respondents' knowledge, yet there is a weak adherence to this methodology by companies, explained by the use of another performance tool or by not being relevant to the size of the company. It was also possible to verify that non-financial measures are increasingly important in the day-to-day of companies, having been considered important by the participants. Additionally, the results demonstrate that the fact the company has a defined strategy and the fact that it is known to employees is associated with a greater recognized importance of non-financial measures. In this way, the use of BSC by Portuguese SMEs is considered as a tool that allows to improve the assessment of the company's strategy and, consequently, helps managers to improve the quality of the product (s) and/or service (s).
Descrição
Mestrado em Ciências Empresariais
Palavras-chave
Balanced Scorecard Sistema de Controlo de Gestão Gestão Estratégica Management Control System Strategic Management
Contexto Educativo
Citação
Jesus, Maria Miguel Almeida de (2020). "Balanced Scorecard nas PME’s portuguesas". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão