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Abstract(s)
Na presente investigação pretende realizar-se uma análise comparada da implementação do instrumento de gestão estratégica Balanced Scorecard (BSC) em duas micro e pequenas empresas, com caraterísticas semelhantes (dimensão e área de atividade) situadas em Portugal e em Cabo Verde. Na primeira fase será desenvolvido um enquadramento teórico da temática Balanced Scorecard, nomeadamente, relativamente às quatro perspetivas que integram BSC, o mapa estratégico e a relação que existe entre este instrumento e as micro e pequenas empresas. A metodologia utilizada será de caráter qualitativo, procurando compreender determinados aspetos empresariais inerentes à realidade destas micro e pequenas empresas, nas quais já foi implementada a metodologia de gestão estratégica BSC, em dois países com estruturas e caraterísticas empresariais distintas. A análise será realizada com recurso aos documentos contabilísticos de ambas as empresas e ao BSC anteriormente implementado. O recurso a esta informação irá permitir fazer a caraterização e a descrição do processo de implementação do instrumento BSC em ambas as empresas. Desta forma, o problema de investigação proposto consiste em compreender de que forma o BSC se adequa, quando implementado em contexto das micro e PME e se, aquando da sua implementação, existem diferenças significativas quando implementado nestas empresas situadas em países diferentes e, consequentemente, inseridas em culturas e realidades empresariais distintas: Cabo Verde e Portugal. Para tal, irá ser conduzida uma análise comparada entre duas empresas relativamente aos recursos humanos e o envolvimento das chefias, aos indicadores e objetivos definidos e às atividades propostas (dashboard). Para finalizar, serão apresentadas as conclusões do estudo (propostas de melhoria), acompanhado das limitações e linhas de investigação futuras.
This investigation intends to carry out a comparative analysis of the implementation of the Balanced Scorecard (BSC) strategic management instrument in two micro and small companies, with similar characteristics (size and area of activity) located in Portugal and Cape Verde. In the first phase, a theoretical framework of the Balanced Scorecard will be developed, specifically, regarding the four perspectives that integrate the BSC, the strategic map and the relationship that exists between this instrument and the micro and small companies. The methodology used will be of a qualitative character, seeking to understand the aspects inherent to the reality of these micro and small companies, in which the BSC strategic management methodology has already been implemented, in two countries with different techniques and technical characteristics. The analysis will be carried out using the accounting documents of both companies and the BSC previously implemented. The use of this information will allow to characterize and describe the process of implementing the BSC instrument in both companies. Thus, the proposed research problem is to understand how the BSC is suitable when implemented in the context of micro and SMEs and whether, when implemented, there are significant differences when applied in these companies located in different countries and, consequently, inserted in different business cultures and realities: Cape Verde and Portugal. To this end, a comparative analysis will be conducted between two companies regarding human resources and the involvement of managers, defined indicators and objectives and proposed activities (dashboard). Finally, the conclusions of the study (proposals for improvement) will be presented, accompanied by limitations and lines of future research.
This investigation intends to carry out a comparative analysis of the implementation of the Balanced Scorecard (BSC) strategic management instrument in two micro and small companies, with similar characteristics (size and area of activity) located in Portugal and Cape Verde. In the first phase, a theoretical framework of the Balanced Scorecard will be developed, specifically, regarding the four perspectives that integrate the BSC, the strategic map and the relationship that exists between this instrument and the micro and small companies. The methodology used will be of a qualitative character, seeking to understand the aspects inherent to the reality of these micro and small companies, in which the BSC strategic management methodology has already been implemented, in two countries with different techniques and technical characteristics. The analysis will be carried out using the accounting documents of both companies and the BSC previously implemented. The use of this information will allow to characterize and describe the process of implementing the BSC instrument in both companies. Thus, the proposed research problem is to understand how the BSC is suitable when implemented in the context of micro and SMEs and whether, when implemented, there are significant differences when applied in these companies located in different countries and, consequently, inserted in different business cultures and realities: Cape Verde and Portugal. To this end, a comparative analysis will be conducted between two companies regarding human resources and the involvement of managers, defined indicators and objectives and proposed activities (dashboard). Finally, the conclusions of the study (proposals for improvement) will be presented, accompanied by limitations and lines of future research.
Description
Mestrado APNOR
Keywords
Balanced scorecard Estratégia Análise comparada Cabo Verde Portugal