A aplicação do Balanced Scorecard nas pequenas e médias empresas
Miniatura indisponível
Data
2012
Autores
Título da revista
ISSN da revista
Título do Volume
Editora
Resumo
O processo de tomada de decisão é uma das fases mais importantes da gestão, pois é através da decisão que se define o futuro de uma organização. Este processo tem de estar devidamente fundamentado antes da sua implementação, com informação precisa e oportuna. Os tradicionais sistemas de informação, por sofrerem de algumas insuficiências, não se mostraram à altura do desafio que se exige. Deste modo, o Balanced Scorecard surge como uma solução exequível, pois apresenta-se como um instrumento de controlo de gestão que serve de apoio à implementação e controlo duma estratégia previamente definida, baseada na formulação de objetivos, iniciativas, metas e indicadores, distribuídos por quatro perspetivas, a financeira, clientes, processos internos e aprendizagem e desenvolvimento, relacionadas entre si por relações de causa e efeito.
Neste trabalho foi desenvolvido o Balanced Scorecard para uma pequena empresa, a Vidraria Barbosa, com base na informação disponibilizada pela mesma e a interação com os seus administradores e colaboradores. De modo a fundamentar esta aplicação, foi feito um enquadramento teórico do Balanced Scorecard, e também das Pequenas e Médias empresas sendo o objeto de estudo constituído por uma PME.
O modelo desenvolvido partiu dos objetivos e indicadores, estabelecidos conjuntamente com a administração da empresa e através do auxílio dos seus relatórios de gestão anuais. Depois esses objetivos foram distribuídos pelas quatro perspetivas sugeridas por Kaplan e Norton (1992) e entre elas estabeleceram-se relações de causa e efeito. Para testar a validade do modelo do Balanced Scorecard, foi simulada a sua aplicação à empresa Vidraria Barbosa, apresentada a análise de resultados até à data e sugestão de medidas/ plano de ação para aplicação futura do BSC.
Neste contexto, este estudo permitiu constatar que a estratégia da Vidraria Barbosa beneficiaria com a aplicação do BSC visto poder auxiliar na sua melhor definição, assim como as ações que poderão efetuar para a prossecução dos objetivos pretendidos. A não concretização de algumas dessas metas deveu-se a fatores alheios à empresa. Uma análise de tendência comprova uma evolução positiva na generalidade dos indicadores, com algumas exceções dependentes de fatores extrínsecos, como a atual crise económica.
The process of decision-making is one critical step for management, as it has a significant impact in the company’s future and organization. This process needs to be justified before its implementation, through timely and concrete data. The traditional information systems, as they have some gaps and insufficiencies, are not accomplishing in a perfect way the challenge which is required. Therefore, the Balanced Scorecard emerged as a possible solution, as it presents itself as a strategic management tool which allow to support the implementation and to monitoring a strategy previously defined, based on the objectives’ formulation, initiatives, targets and indicators distributed among four perspectives, namely, financial, customer, internal processes of learning and development, associated together through cause and effect connections. In this assignment was developed the Balanced Scorecard for a SME company known as Vidraria Barbosa, based on information provided by the company and in personal interaction with their directors and employees. In order to support and justify this application was made a theoretical framework of Balanced Scorecard and of Small and Medium Enterprises (SME) being itself the object of study a SME. The model developed started from the objectives and indicators, established together with company’s management and has basis its annual management reports. Thereafter, these objectives have been distributed over the four perspectives suggested by Kaplan and Norton, and between them were established cause and effect. With the aim to test the validity of the Balanced Scorecard model, was simulated its application to the company Vidraria Barbosa, which was presented the analysis of results to date and suggest measures / action plan for future implementation of the BSC. In this context, this study has detected that the strategy of Vidraria Barbosa might take advantage with the application of the BSC as it can assist in its better definition, as well as determined the actions that could make to successfully achieve the desired goals. The “no-accomplish” of these aims is related to other factors outside the company. Moreover, a trend analysis demonstrates a positive evolution through general indicators, with some exceptions dependent on external factors, such as the current economic crisis.
The process of decision-making is one critical step for management, as it has a significant impact in the company’s future and organization. This process needs to be justified before its implementation, through timely and concrete data. The traditional information systems, as they have some gaps and insufficiencies, are not accomplishing in a perfect way the challenge which is required. Therefore, the Balanced Scorecard emerged as a possible solution, as it presents itself as a strategic management tool which allow to support the implementation and to monitoring a strategy previously defined, based on the objectives’ formulation, initiatives, targets and indicators distributed among four perspectives, namely, financial, customer, internal processes of learning and development, associated together through cause and effect connections. In this assignment was developed the Balanced Scorecard for a SME company known as Vidraria Barbosa, based on information provided by the company and in personal interaction with their directors and employees. In order to support and justify this application was made a theoretical framework of Balanced Scorecard and of Small and Medium Enterprises (SME) being itself the object of study a SME. The model developed started from the objectives and indicators, established together with company’s management and has basis its annual management reports. Thereafter, these objectives have been distributed over the four perspectives suggested by Kaplan and Norton, and between them were established cause and effect. With the aim to test the validity of the Balanced Scorecard model, was simulated its application to the company Vidraria Barbosa, which was presented the analysis of results to date and suggest measures / action plan for future implementation of the BSC. In this context, this study has detected that the strategy of Vidraria Barbosa might take advantage with the application of the BSC as it can assist in its better definition, as well as determined the actions that could make to successfully achieve the desired goals. The “no-accomplish” of these aims is related to other factors outside the company. Moreover, a trend analysis demonstrates a positive evolution through general indicators, with some exceptions dependent on external factors, such as the current economic crisis.
Descrição
Orientação: Gabriela Marques Leite, Carlos Machado dos Santos
Palavras-chave
GESTÃO, PME, CONTROLO DE GESTÃO, BALANCED SCORECARD, MANAGEMENT, SME, MANAGEMENT CONTROL, MESTRADO EM GESTÃO, BALANCED SCORECARD