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Concepção do balanced scorecard na Fisipe S.A.
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Abstract(s)
Face à actual conjuntura económica, a gestão das organizações tornou-se um grande
desafio. O Balanced Scorecard poderá ser uma ferramenta de gestão estratégica
fundamental. A formulação dos objectivos, iniciativas, metas e indicadores, pelas quatro
perspectivas do modelo, considerando as relações causa-efeito entre as mesmas, permite
uma gestão mais coerente com a nova realidade.
Em varias organizações mundiais, o Balanced Scorecard é já uma ferramenta utilizada, pois
permite melhorar o planeamento estratégico e consequentemente cumprir a missão.
As organizações que possuam uma fraca cultura de gestão estratégica, têm através do
Balanced Scorecard a possibilidade de melhorar o seu desempenho. Em organizações que
não seja normal definir uma estratégia, verifica-se a necessidade de desenvolver um
modelo, com as necessárias adaptações à realidade da organização, que permita a
comunicação, clarificação e gestão da estratégia.
O presente trabalho pretende desenvolver um Balanced Scorecard para a Fisipe, cuja
concepção irá auxiliar a alcançar os objectivos estratégicos da empresa. Neste sentido,
definiram-se os objectivos estratégicos, as iniciativas, as metas e os indicadores para as
diferentes perspectivas (financeira, clientes, processos internos, e recursos), considerando
as relações de causa-efeito entre elas. Foram também apresentados os vectores
estratégicos, que conduzirão à realização da missão. O modelo concebido vem
complementar a informação financeira existente na organização, com informação
proveniente dos clientes, processos internos e aprendizagem e inovação.
Due the current economic climate, the management of organizations has become a big challenge. The Balanced Scorecard can be an important strategic management tool. The formulation of objectives, initiatives, targets and indicators, by the four perspectives of the model, considering the cause-effect relationships between them, allows a better management, coherent with the new reality. In several global organizations, the Balanced Scorecard is used as a tool, so it allows improving the strategic planning and consequently fulfils the mission. Organizations which have a weak culture of strategic management, through the Balanced Scorecard have the chance to improve their performance. In organizations which isn´t usual to develop a strategy, there is a need to develop a model, with the necessary adaptations for the organization, allowing communication, clarification and management strategy. The present work aims to develop a Balanced Scorecard for Fisipe, whose design will help achieve the company's strategic objectives. In this sense, it was defined the strategic objectives, initiatives, targets and indicators for different perspectives (financial, customer, internal processes, and resources), considering the relations of cause-effect between them. It was also presented the strategic vectors that will lead to mission accomplishment. The model has been designed, to complement the organization's existing financial information with information from the customers, internal processes and learning and innovation.
Due the current economic climate, the management of organizations has become a big challenge. The Balanced Scorecard can be an important strategic management tool. The formulation of objectives, initiatives, targets and indicators, by the four perspectives of the model, considering the cause-effect relationships between them, allows a better management, coherent with the new reality. In several global organizations, the Balanced Scorecard is used as a tool, so it allows improving the strategic planning and consequently fulfils the mission. Organizations which have a weak culture of strategic management, through the Balanced Scorecard have the chance to improve their performance. In organizations which isn´t usual to develop a strategy, there is a need to develop a model, with the necessary adaptations for the organization, allowing communication, clarification and management strategy. The present work aims to develop a Balanced Scorecard for Fisipe, whose design will help achieve the company's strategic objectives. In this sense, it was defined the strategic objectives, initiatives, targets and indicators for different perspectives (financial, customer, internal processes, and resources), considering the relations of cause-effect between them. It was also presented the strategic vectors that will lead to mission accomplishment. The model has been designed, to complement the organization's existing financial information with information from the customers, internal processes and learning and innovation.
Description
Dissertação de Mestrado em Ciências Empresariais
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Publisher
Escola Superior de Ciências Empresariais