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Controlo de Gestão, Balanced Scorecard e a aplicação da metodologia Hoshin Kanri: um estudo de caso na Marinha Portuguesa
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| 4.46 MB | Adobe PDF |
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Abstract(s)
A crescente competitividade entre as organizações e procura da excelência tornou imprescindível a adoção de métodos e técnicas de controlo de gestão, com vista à consecução dos objetivos organizacionais. A contínua mudança força a que qualquer organismo, quer público quer privado, se adapte a novos desafios.
O presente relatório resulta de um estágio curricular realizado na Marinha Portuguesa, nomeadamente na Direção de Análise e Gestão da Informação, com o objetivo de concluir o Mestrado de Gestão e Estratégia Empresarial.
A Marinha Portuguesa, embora tratando-se de uma organização militar e sem fins lucrativos, utiliza o Balanced Scorecard para monitorizar a concretização dos seus objetivos. Para suportar este modelo, a Marinha Portuguesa utiliza uma ferramenta informática, de apoio à gestão estratégica, nomeadamente, o Sistema de Monitorização e Controlo da Gestão Estratégica (software desenvolvido internamente).
Este relatório teve como objetivo formalizar o controlo estratégico na Marinha Portuguesa, através do Balanced Scorecard e Hoshin Kanri, ferramenta importante na ligação entre a formulação e implementação da estratégia que assegura o alinhamento organizacional, avaliando a forma como estes são utilizados, no decorrer do processo de formulação e operacionalização da estratégia e controlo da gestão na Marinha.
Foi possível observar que a Marinha Portuguesa adaptou à sua realidade tanto o Balanced Scorecard como o Hoshin Kanri.
Em termos conclusivos, foi recomendado o estudo sobre a aplicação integrada do Balanced Scorecard e do Hoshin Kanri, em empresas de setores e dimensão semelhantes ou diferentes, para concluir sobre o benefício desta integração. O desenvolvimento de um grupo de colaboradores civis, tendo em vista diminuir os efeitos da rotatividade do pessoal militar, poderá ser considerada uma outra recomendação.
The increasing competition among organizations and the search for excellence made it imperative to adopt strategic management methods and techniques to achieve organizational objectives. The continuous change forces any company, whether public or private, to adapt to new challenges. This report is the result of an internship in the Portuguese Navy, namely in the Direction of Analysis and Information Management, with the aim of completing a Master Degree in Management and Business Strategy. The Portuguese Navy, while being a military and non-profit organization, uses the Balanced Scorecard to monitor the achievement of its objectives. To support this model, the Portuguese Navy uses computer tools to support strategic management, such as the Monitoring and Control System for Strategic Management (internally developed software). This report has as main goal to formalize strategic control in the Portuguese Navy, through the Balanced Scorecard and Hoshin Kanri, an important tool in linking the formulation and implementation of the strategy which ensures the organizational alignment, evaluating the way these are used, during the process of formulating and operating the strategy and management control in the Portuguese Navy. It was possible to observe that the Portuguese Navy has adapted to its reality both the Balanced Scorecard and Hoshin Kanri. In conclusion, it was recommended the study of the integration of the Balanced Scorecard and Hoshin Kanri, in companies of similar or different sectors and sizes, to conclude on the benefit of this integration. The development of a group of civil collaborators, which the purpose is to reduce the effects of the turnover of the military, could be considered another recommendation.
The increasing competition among organizations and the search for excellence made it imperative to adopt strategic management methods and techniques to achieve organizational objectives. The continuous change forces any company, whether public or private, to adapt to new challenges. This report is the result of an internship in the Portuguese Navy, namely in the Direction of Analysis and Information Management, with the aim of completing a Master Degree in Management and Business Strategy. The Portuguese Navy, while being a military and non-profit organization, uses the Balanced Scorecard to monitor the achievement of its objectives. To support this model, the Portuguese Navy uses computer tools to support strategic management, such as the Monitoring and Control System for Strategic Management (internally developed software). This report has as main goal to formalize strategic control in the Portuguese Navy, through the Balanced Scorecard and Hoshin Kanri, an important tool in linking the formulation and implementation of the strategy which ensures the organizational alignment, evaluating the way these are used, during the process of formulating and operating the strategy and management control in the Portuguese Navy. It was possible to observe that the Portuguese Navy has adapted to its reality both the Balanced Scorecard and Hoshin Kanri. In conclusion, it was recommended the study of the integration of the Balanced Scorecard and Hoshin Kanri, in companies of similar or different sectors and sizes, to conclude on the benefit of this integration. The development of a group of civil collaborators, which the purpose is to reduce the effects of the turnover of the military, could be considered another recommendation.
Description
Keywords
Marinha Portuguesa Controlo de Gestão Balanced Scorecard Hoshin Kanri