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O Controlo de Gestão no Exército: contributos para a implementação do Balanced Scorecard
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Na vida de qualquer organização é necessário tomar uma série de decisões e realizar consequentes acções que têm como propósito o cumprimento dos objectivos que a organização se propôs a atingir. Como a organização tem que gerir recursos e sendo estes cada vez mais escassos, surge nas organizações a necessidade de realizar um Controlo da Gestão. É crucial que as organizações evoluam e adoptem mecanismos que lhes permitam facilitar processos e gerir os recursos de forma económica e com o máximo de eficácia e eficiência. Assim, o presente trabalho encontra-se subordinado ao tema: “O Controlo de Gestão no Exército: Contributos para a Implementação do Balanced Scorecard”.
A realização deste trabalho tem em vista a apresentação de um estudo sobre o Controlo de Gestão existente no Exército, bem como uma possível implementação do Balanced Scorecard.
Tendo em vista a recolha de dados, na vertente revisão da literatura, foi desenvolvida uma extensa análise documental. No respeitante à parte prática, foram aplicados inquéritos e efectuadas entrevistas. Além dos referidos métodos utilizados na parte prática, utilizou-se também o método de análise estatística de dados na concepção da metodologia Balanced Scorecard, na unidade piloto – Companhia de Reabastecimento e Serviços.
Os resultados evidenciaram que o Controlo de Gestão existente no Exército apresentava algumas carências e que, actualmente, o Exército não possui um sistema de Controlo de Gestão coerente que lhe permita saber o grau de concretização dos objectivos e actividades previstos no Plano de Actividades. O Balanced Scorecard pode ser a resposta a estes problemas, pois, como verificado, este modelo permite medir o desempenho organizacional e a execução da estratégia, através da sua monitorização constante
Abstract In any organization life, it is necessary to take decisions and realize the consequent actions that have as purpose the accomplishment of the objectives that the organization proposed itself to achieve. Every organization has to manage their resources and because they are getting scarcer, appears, in organizations, the necessity to control the way it is managed. It is crucial that organizations evolve and adopt mechanisms that allow themselves to facilitate processes and manage the resources with the maximum efficiency and effectiveness. The present Applied Research Work is subordinated to the theme: "The Management Control in the Army: Contributions to the Implementation of the Balanced Scorecard." The realization of this Applied Research Work has as objective the presentation of a study about Management Control that exists in our Army as well as a possible implementation of the Balanced Scorecard. Having in view the collection of knowledge for the prosecution of the objectives in the strand literature revision was developed a wide documental analysis. Concerning the practical part, were applied surveys and interviews were made. Besides the referred methods used in the practical part, it was also used a method of statistic analysis of data in the conception of the methodology Balanced Scorecard, in the pilot unit – Company of Refueling and Services. The results showed that the Management Control that exists in our Army have some needs and that, actually, the Army doesn’t possess a system of coherent management control that allows it to know the degree of accomplishment of the objectives and activities to the Business Plan. The Balanced Scorecard can be the answer to all this problems, because, it is proven this model allows me measuring the organizational performance and the strategy execution, through the constant monitoring.
Abstract In any organization life, it is necessary to take decisions and realize the consequent actions that have as purpose the accomplishment of the objectives that the organization proposed itself to achieve. Every organization has to manage their resources and because they are getting scarcer, appears, in organizations, the necessity to control the way it is managed. It is crucial that organizations evolve and adopt mechanisms that allow themselves to facilitate processes and manage the resources with the maximum efficiency and effectiveness. The present Applied Research Work is subordinated to the theme: "The Management Control in the Army: Contributions to the Implementation of the Balanced Scorecard." The realization of this Applied Research Work has as objective the presentation of a study about Management Control that exists in our Army as well as a possible implementation of the Balanced Scorecard. Having in view the collection of knowledge for the prosecution of the objectives in the strand literature revision was developed a wide documental analysis. Concerning the practical part, were applied surveys and interviews were made. Besides the referred methods used in the practical part, it was also used a method of statistic analysis of data in the conception of the methodology Balanced Scorecard, in the pilot unit – Company of Refueling and Services. The results showed that the Management Control that exists in our Army have some needs and that, actually, the Army doesn’t possess a system of coherent management control that allows it to know the degree of accomplishment of the objectives and activities to the Business Plan. The Balanced Scorecard can be the answer to all this problems, because, it is proven this model allows me measuring the organizational performance and the strategy execution, through the constant monitoring.
Descrição
Palavras-chave
Controlo de gestão Balanced Scorecard Exército
Contexto Educativo
Citação
Editora
Academia Militar. Direção de Ensino