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Abstract(s)
O Balanced Scorecard é uma ferramenta de gestão muito utilizada: usa indicadores financeiros e não financeiros, estando estreitamente ligada à estratégia. Neste sentido, esta ferramenta consegue adaptar-se às constantes mudanças do mercado, quer no seu ambiente externo, quer no seu ambiente interno, permitindo assim avaliar com maior celeridade a performance da empresa, informar a Direção para eventuais tomadas de decisão e continuar a competir no mercado com sucesso. O presente projeto tem como objetivo conceber um modelo Balanced Scorecard no setor da construção civil, ramo da reconstrução. É descrito todo o processo de desenvolvimento do mesmo, desde a revisão teórica e descrição do controlo de gestão até aos desafios impostos às organizações. Por fim, termina-se a abordagem definindo as suas características e estudando os motivos adotados na conceção do Balanced Scorecard. Através da missão, visão e valores da empresa são definidos objetivos, indicadores, metas e ações para a implementação da estratégia, assim como a sua comunicação e monotorização face aos objetivos estratégicos. Mediante o modelo desenvolvido, chega-se à conclusão de que o problema de falta de foco comum a muitas empresas é eliminado com o BSC, passando as mesmas a ter uma visão clara da performance empresarial, assim como dos seus fatores críticos de sucesso.
The Balanced Scorecard is a widely used management tool: it uses financial and nonfinancial indicators and is closely linked to strategy. In this sense, this tool can adapt to the market continuous changes, both in its external environment and in its internal environment, thus allowing a faster evaluation of the company's performance, informing the Management for eventual decision making and continuing to successfully compete in the market. . This project aims to design a Balanced Scorecard model in the construction sector, branch of reconstruction. The entire process of its development is described, from the theoretical review and description of management control to the challenges imposed on organizations. Finally, the approach ends by defining its characteristics and studying the adopted motives in the design of the Balanced Scorecard. Through the company's mission, vision and values, objectives, indicators, goals and actions for the implementation of the strategy are defined, as well as its communication and monitoring against strategic objectives Based on the developed model, it is concluded that the lack of focus common problem to many companies is eliminated with the implementation of BSC, giving them a clear view of business performance as well as its critical success factors.
The Balanced Scorecard is a widely used management tool: it uses financial and nonfinancial indicators and is closely linked to strategy. In this sense, this tool can adapt to the market continuous changes, both in its external environment and in its internal environment, thus allowing a faster evaluation of the company's performance, informing the Management for eventual decision making and continuing to successfully compete in the market. . This project aims to design a Balanced Scorecard model in the construction sector, branch of reconstruction. The entire process of its development is described, from the theoretical review and description of management control to the challenges imposed on organizations. Finally, the approach ends by defining its characteristics and studying the adopted motives in the design of the Balanced Scorecard. Through the company's mission, vision and values, objectives, indicators, goals and actions for the implementation of the strategy are defined, as well as its communication and monitoring against strategic objectives Based on the developed model, it is concluded that the lack of focus common problem to many companies is eliminated with the implementation of BSC, giving them a clear view of business performance as well as its critical success factors.
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Keywords
Ação Balanced Scorecard Estratégia Indicadores Metas Action Indicators Goals Strategy