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Advisor(s)
Abstract(s)
O presente trabalho teve como objetivo o estudo de caso e a comparação dos sistemas de
planejamento e controle de gestão de duas academias de ginástica, uma localizada em Portugal, a
Lemonfit, e outra no Brasil, a AeroFitness. Para tal, foram recolhidos dados quantitativos e
qualitativos, por meio de entrevistas realizadas com os gestores de ambas as academias. Os dados
foram tratados e traduzidos em um mapa estratégico com ações voltadas para os próximos anos,
segmentadas nas perspectivas da metodologia do Balanced Scorecard. A pandemia afetou os
procedimentos que envolvem o funcionamento dos sistemas de planejamento e controle de gestão,
em especial os orçamentos. Os resultados obtidos permitem concluir que os sistemas são baseados
na utilização de softwares de gestão, pois promovem a comunicação e facilitam o controle diário,
embora o sistema integrado de gestão das academias apresente diferenças nas prioridades e nos
recursos disponíveis. Este estudo reforça o referencial teórico sobre a utilidade do Balanced
Scorecard no suporte à gestão estratégica no setor de academias de ginástica e elucida sobre a
forte influência da tecnologia (softwares) e da conjuntura externa (pandemia) no planeamento e
controlo de gestão.
This study aimed to study the case and compare the management planning and control systems of two fitness centers, one located in Portugal, Lemonfit, and the other in Brazil, AeroFitness. To this end, quantitative and qualitative data were collected through interviews with the managers of both fitness centers. The data were treated and translated into a strategic map with actions for the coming years, segmented from the perspective of the Balanced Scorecard methodology. The pandemic affected the procedures that involve the operation of management planning and control systems, especially budgets. The results obtained allow us to conclude that they are based on the use of management software, as they promote communication and facilitate daily control, although the integrated management system of fitness centers presents differences in priorities and available resources. This study reinforces the theoretical framework on the usefulness of the Balanced Scorecard in supporting strategic management in the gym sector and clarifies the strong influence of technology (software) and the external environment (pandemic) in management planning and control.
This study aimed to study the case and compare the management planning and control systems of two fitness centers, one located in Portugal, Lemonfit, and the other in Brazil, AeroFitness. To this end, quantitative and qualitative data were collected through interviews with the managers of both fitness centers. The data were treated and translated into a strategic map with actions for the coming years, segmented from the perspective of the Balanced Scorecard methodology. The pandemic affected the procedures that involve the operation of management planning and control systems, especially budgets. The results obtained allow us to conclude that they are based on the use of management software, as they promote communication and facilitate daily control, although the integrated management system of fitness centers presents differences in priorities and available resources. This study reinforces the theoretical framework on the usefulness of the Balanced Scorecard in supporting strategic management in the gym sector and clarifies the strong influence of technology (software) and the external environment (pandemic) in management planning and control.
Description
Mestrado APNOR
Keywords
Planejamento e controle de gestão Estudo de caso Academias de ginástica Balanced Scorecard