Gestão estratégica e melhoria do desempenho do balanced scorecard: estudo de caso numa empresa de vestuário
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2013
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A gestão estratégica procura dar destaque sistemático às suas funções para determinar o equilíbrio entre o ambiente interno e externo da organização, bem como a integração de todos os setores envolventes, com os objetivos principais de maximizar os lucros e concretizar os objetivos definidos.
O Balanced Scorecard (BSC), que tem evoluído nos últimos anos, é hoje um dos instrumentos de gestão estratégica mais difundido nas empresas, pois mede o desempenho apoiado em indicadores financeiros e não financeiros.
Algumas pesquisas têm sido conduzidas para estudar a influência da utilização da abordagem BSC na performance empresarial. Os resultados obtidos, em algumas dessas pesquisas, sugerem que a adoção do BSC tem um impacto positivo na sua performance empresarial. Por outro lado, outras pesquisas revelaram efeitos negativos do BSC, pois não encontraram um impacto considerável na implementação da abordagem BSC no desempenho, o que leva a querer que os seus gestores não entenderam os princípios fundamentais e, consequentemente, a sua implementação não foi bem-sucedida.
Neste sentido, aproveitando a implementação deste instrumento numa empresa do setor do vestuário, levantou-se a questão os gestores compreenderiam os princípios da abordagem do BSC e se estaria a ser adequadamente concebido, desenvolvido e utilizado.
Para responder as estas questões, recorreu-se a um estudo empírico, analisando as incumbências e aspetos críticos relacionados com os deveres das fases do ciclo de vida do BSC.
Os principais resultados deste estudo revelaram que, apesar das dificuldades encontradas mas que foram ultrapassadas, a empresa otimizou os processos produtivos e assegurou ter orgulho na implementação da estratégia, porque contribuiu para o crescimento, volume de negócios e outros benefícios.
Recorrendo à recolha de informação junto da empresa, no seu sítio da internet e a uma entrevista, validou-se o mapa estratégico proposto, ao identificarem-se relações entre as quatro perspetivas consideradas pelo BSC: financeira, clientes, processos internos e aprendizagem e crescimento.
Strategic management seeks to give systematic highlight to their functions to determine the balance between the internal and external environment of the organization, as well as the integration of all engaging sectors, with the primary objectives of maximizing profits and achieving the defined objectives. Balanced Scorecard, which has evolved in recent years, is now one of the most widespread instruments of strategic management in enterprises, as it measures the performance supported by financial and non-financial indicators. Some research has been conducted to study the influence of BSC approach in business performance. The results obtained in some of these studies suggest that the BSC adoption has a positive impact on their business performance. On the other hand, other studies revealed negative effects of BSC, because they didn´t find a significant impact of implementing BSC approach, which lead to suspect that their managers didn´t understand its fundamental principles and consequently their implementation weren´t successful. In this context, taking advantage of the implementation of this instrument in a company in the field of clothing, the question arose if management understands the BSC approach principles and if that is being appropriately designed, developed and used. To answer those questions, it resorted an empirical study analyzing tasks and critical aspects related with duties of BSC life cycle phases. Using the collection of information from the company and its website and an interview, the proposed strategic map was validated by identifying relationships among the four perspectives considered by the BSC: financial, customer, internal processes and apprenticeship and growth. The main results of this study revealed, despite the difficulties that were overcome, that the company optimized production processes and assured pride in implementing the strategy, because it contributed to the growth, turnover and other benefits.
Strategic management seeks to give systematic highlight to their functions to determine the balance between the internal and external environment of the organization, as well as the integration of all engaging sectors, with the primary objectives of maximizing profits and achieving the defined objectives. Balanced Scorecard, which has evolved in recent years, is now one of the most widespread instruments of strategic management in enterprises, as it measures the performance supported by financial and non-financial indicators. Some research has been conducted to study the influence of BSC approach in business performance. The results obtained in some of these studies suggest that the BSC adoption has a positive impact on their business performance. On the other hand, other studies revealed negative effects of BSC, because they didn´t find a significant impact of implementing BSC approach, which lead to suspect that their managers didn´t understand its fundamental principles and consequently their implementation weren´t successful. In this context, taking advantage of the implementation of this instrument in a company in the field of clothing, the question arose if management understands the BSC approach principles and if that is being appropriately designed, developed and used. To answer those questions, it resorted an empirical study analyzing tasks and critical aspects related with duties of BSC life cycle phases. Using the collection of information from the company and its website and an interview, the proposed strategic map was validated by identifying relationships among the four perspectives considered by the BSC: financial, customer, internal processes and apprenticeship and growth. The main results of this study revealed, despite the difficulties that were overcome, that the company optimized production processes and assured pride in implementing the strategy, because it contributed to the growth, turnover and other benefits.
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Orientação: Carlos Capelo
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GESTÃO, GESTÃO ESTRATÉGICA, INDÚSTRIA DO VESTUÁRIO, EMPRESAS, ESTUDOS DE CASO, MANAGEMENT, STRATEGIC MANAGEMENT, CLOTHING INDUSTRY, COMPANIES, CASE STUDIES, MESTRADO EM GESTÃO DE EMPRESAS, GESTÃO DE EMPRESAS, BUSINESS MANAGEMENT