Concepção de um balanced scorecard para uma empresa do setor agrícola
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Data
2020
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Resumo
Ao longo dos anos tem surgido interesse por estudos e aprofundamento do conheci-mento sobre como a gestão de uma empresa pode ser apoiada e controlada para que alcance um melhor desempenho.
As empresas, cada vez mais confrontadas com o mercado exigente e competição, sen-tem pressão sobre a sua gestão e começa a ser como que uma solução a construção e implemen-tação de ferramentas de gestão para apoio e melhorias na sua performance.
Nesse sentido, no presente trabalho foi inicialmente estudada uma comparação entre os dois modelos de medição de desempenho mais usados e conhecidos, Balanced Scorecard (BSC) e Tableau de Bord, tendo sido concluído que o modelo mais benéfico para a empresa escolhida e a construir no presente trabalho seria o BSC.
O objetivo do presente trabalho centra-se na contribuição para a construção de um modelo BSC para uma empresa do setor agrícola, de atividade agropecuária e assim, descrever todo o desenvolvimento do modelo BSC para a empresa Z.
Foi identificada a missão, visão, valores da empresa Z, definidos os objetivos estraté-gicos, indicadores e iniciativas a considerar pela empresa, caso realizada a implementação. Por fim, tiradas as respetivas conclusões sobre o modelo, a sua construção para a empresa escolhida e as limitações sentidas.
Over the years, interest in studies and deepening of knowledge about how the manage-ment of a company can be supported and controlled in order to achieve better performance has arisen. Companies, increasingly faced with the demanding market and competition, feel pres-sure on their management and it begins to be like a solution to build and implement management tools to support and improve their performance. In this sense, in the present work, a comparison between the two most used and well-known performance measurement models, Balanced Scorecard (BSC) and Tableau de Bord, was initially studied, having concluded that the most beneficial model for the chosen company and to be built in the present work would be the BSC. The objective of the present work focuses on the contribution to the construction of a BSC model for a company in the agricultural sector, of agricultural activity and, thus, to de-scribe the entire development of the BSC model for company Z. The mission, vision, values of company Z were identified and strategic objectives, indicators and initiatives to be considered by the company were defined, if the implementation was carried out. Finally, having drawn the respective conclusions about the model, its construc-tion for the chosen company and the limitations felt.
Over the years, interest in studies and deepening of knowledge about how the manage-ment of a company can be supported and controlled in order to achieve better performance has arisen. Companies, increasingly faced with the demanding market and competition, feel pres-sure on their management and it begins to be like a solution to build and implement management tools to support and improve their performance. In this sense, in the present work, a comparison between the two most used and well-known performance measurement models, Balanced Scorecard (BSC) and Tableau de Bord, was initially studied, having concluded that the most beneficial model for the chosen company and to be built in the present work would be the BSC. The objective of the present work focuses on the contribution to the construction of a BSC model for a company in the agricultural sector, of agricultural activity and, thus, to de-scribe the entire development of the BSC model for company Z. The mission, vision, values of company Z were identified and strategic objectives, indicators and initiatives to be considered by the company were defined, if the implementation was carried out. Finally, having drawn the respective conclusions about the model, its construc-tion for the chosen company and the limitations felt.
Descrição
Orientação: Rúben Silva Barros
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, ACCOUNTING, BALANCED SCORECARD, BALANCED SCORECARD, CONTROLO DE GESTÃO, MANAGEMENT CONTROL, DESEMPENHO, PERFORMANCE, EMPRESAS AGRÍCOLAS, AGRICULTURAL ENTERPRISES