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Publication
O balanced scorecard nas PME - Estudo de caso da empresa Automóveis Alemão
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| 1.9 MB | Adobe PDF |
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Abstract(s)
O projeto visa definir um modelo de monitorização da gestão assente na metodologia Balanced Scorecard (BSC) e avaliar a sua adequação numa pequena e média empresa (PME). Para dar resposta à questão central do projeto, estabeleceram-se os objetivos de conceber e desenvolver o BSC numa PME de comercialização e reparação de automóveis novos e usados, e de avaliar o BSC desenvolvido.
Este projeto assenta num enquadramento teórico focado na gestão estratégica, na gestão de performance, na ferramenta BSC, e na ferramenta BSC nas PME, descrevendo conceitos, metodologias, indicações e recomendações, de forma a realizar a investigação. Como método de investigação é utilizado o estudo de caso e recorre-se à metodologia de Kaplan & Norton (2008), e às indicações de Fernandes, Raja & Whalley (2006) para conceção e desenvolvimento do BSC em PME. A avaliação foi realizada através de entrevista, avaliando aspetos como a clareza e adequação dos elementos do BSC.
No fim são apresentadas a conclusões do estudo de caso onde é possível verificar que os objetivos de criar e desenvolver o BSC para PME, e de avaliar o BSC desenvolvido, foram alcançados com sucesso. Conclui-se que o desenvolvimento do BSC deve ser efetuado o mais simples possível e que o acompanhamento de todos os colaboradores é de elevada importância no processo
This project pretends to understand how the Balanced Scorecard can be developed in a small and medium-sized enterprise (SME). To answer the central question of this project, it has been established the objective of creating and developing the BSC in a SME of trade and repair of new and used automobiles, and the objective of evaluating the BSC developed. This project is based on a theoretical framework focused on strategical management, performance management, BSC tool, and BSC tool in SME, describing concepts, methodologies, indications, and recommendations, to accomplish this investigation. A case study is used as a method of investigation, and the methodology of Kaplan & Norton (2008) and the indications of Fernandes, Raja & Whalley (2006) are followed to create and develop the BSC in a SME. The evaluation was made through interview, assessing aspects like clarity and adequacy of the elements of the BSC. In the end, the conclusions of the case study are presented, where it’s possible to verify that the objectives of creating and developing the BSC in a SME and the objective of evaluating the BSC developed, were achieved successfully. In short, the development of the BSC should be simple, and the follow-up of the process, by all employees is vital
This project pretends to understand how the Balanced Scorecard can be developed in a small and medium-sized enterprise (SME). To answer the central question of this project, it has been established the objective of creating and developing the BSC in a SME of trade and repair of new and used automobiles, and the objective of evaluating the BSC developed. This project is based on a theoretical framework focused on strategical management, performance management, BSC tool, and BSC tool in SME, describing concepts, methodologies, indications, and recommendations, to accomplish this investigation. A case study is used as a method of investigation, and the methodology of Kaplan & Norton (2008) and the indications of Fernandes, Raja & Whalley (2006) are followed to create and develop the BSC in a SME. The evaluation was made through interview, assessing aspects like clarity and adequacy of the elements of the BSC. In the end, the conclusions of the case study are presented, where it’s possible to verify that the objectives of creating and developing the BSC in a SME and the objective of evaluating the BSC developed, were achieved successfully. In short, the development of the BSC should be simple, and the follow-up of the process, by all employees is vital
Description
Keywords
Gestão de performance Controlo de gestão Balanced Scorecard Pequena e média empresa Performance management Management control Small and medium-sized enterprise