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O Controlo de Gestão assume um papel determinante na sustentabilidade e crescimento das Pequenas e Médias Empresas, constituindo-se como um instrumento essencial para o alinhamento entre a estratégia e a operação. O presente trabalho tem como objetivo propor a implementação de um modelo de Balanced Scorecard numa PME do setor das tecnologias de informação, a INFOs – Informática e Serviços, S.A. com vista a fortalecer o processo de tomada de decisão estratégica e promover uma gestão mais integrada e orientada para resultados.
A metodologia adotada baseou-se num estudo de caso, de natureza qualitativa, recorrendo à análise documental, entrevistas e aplicação de inquérito por questionário à gestão da empresa. O diagnóstico evidenciou que, apesar de existirem práticas estruturadas de planeamento e controlo, o acompanhamento do desempenho centrava-se sobretudo em indicadores financeiros, limitando a avaliação global da performance organizacional.
Com base nos resultados obtidos, foi elaborada uma proposta de Balanced Scorecard adaptada à realidade da INFOs, articulando as quatro prespetivas do modelo, a Financeira, a dos Clientes, a dos Processos Internos e a de Aprendizagem e Crescimento, e definindo objetivos estratégicos, indicadores e metas para o horizonte temporal de 2026.
Os resultados demonstram que a implementação do BSC poderá contribuir para o reforço da competitividade, melhoria da comunicação interna, aumento da eficiência operacional e alinhamento entre as áreas funcionais, promovendo uma cultura de melhoria contínua. Este projeto apresenta contributos académicos, ao aprofundar o estudo do Controlo de Gestão em PME portuguesas, e práticos, ao oferecer à INFOs uma ferramenta estruturada de suporte estratégico que sustenta o crescimento e a criação de valor sustentável.
Management control plays a key role in the sustainability and growth of Small and Medium-sized Enterprises (SMEs), serving as an essential instrument for aligning strategy with operations. The present study aims to propose the implementation of a Balanced Scorecard (BSC) model in an SME operating in the information technology sector INFOs – Informática e Serviços, S.A. with the purpose of strengthening strategic decision-making and promoting a more integrated and results-oriented management approach. The methodology adopted was based on a qualitative case study, using document analysis, interviews, and a questionnaire survey applied to the company’s management team. The diagnosis revealed that, although structured planning and control practices were already in place, performance monitoring focused mainly on financial indicators, limiting a more comprehensive assessment of organizational performance. Based on the results obtained, a Balanced Scorecard model adapted to INFOs’ reality was developed, integrating the four perspectives of the framework Financial, Customer, Internal Processes, and Learning and Growth, and defining strategic objectives, indicators, and targets for the 2026 horizon. The results show that the implementation of the BSC can contribute to enhancing competitiveness, improving internal communication, increasing operational efficiency, and aligning functional areas, thereby fostering a culture of continuous improvement. This project provides both academic contributions, by expanding research on management control in Portuguese SMEs, and practical contributions, by offering INFOs a structured strategic management tool that supports growth and sustainable value creation.
Management control plays a key role in the sustainability and growth of Small and Medium-sized Enterprises (SMEs), serving as an essential instrument for aligning strategy with operations. The present study aims to propose the implementation of a Balanced Scorecard (BSC) model in an SME operating in the information technology sector INFOs – Informática e Serviços, S.A. with the purpose of strengthening strategic decision-making and promoting a more integrated and results-oriented management approach. The methodology adopted was based on a qualitative case study, using document analysis, interviews, and a questionnaire survey applied to the company’s management team. The diagnosis revealed that, although structured planning and control practices were already in place, performance monitoring focused mainly on financial indicators, limiting a more comprehensive assessment of organizational performance. Based on the results obtained, a Balanced Scorecard model adapted to INFOs’ reality was developed, integrating the four perspectives of the framework Financial, Customer, Internal Processes, and Learning and Growth, and defining strategic objectives, indicators, and targets for the 2026 horizon. The results show that the implementation of the BSC can contribute to enhancing competitiveness, improving internal communication, increasing operational efficiency, and aligning functional areas, thereby fostering a culture of continuous improvement. This project provides both academic contributions, by expanding research on management control in Portuguese SMEs, and practical contributions, by offering INFOs a structured strategic management tool that supports growth and sustainable value creation.
Descrição
Palavras-chave
Controlo de gestão Balanced Scorecard PME INFOs Management control SMEs
Contexto Educativo
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Licença CC
Sem licença CC