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Abstract(s)
O presente trabalho teve como objetivo compreender como e porquê usar o Balanced Scorecard para reduzir as perdas de água tratada numa empresa municipal de distribuição de água. Foram recolhidos dados quantitativos e qualitativos através do relatório de contas e dos instrumentos de gestão previsional. Os dados foram tratados e traduzidos num mapa estratégico com ações voltadas para os próximos anos, segmentadas nas perspetivas da metodologia do Balanced Scorecard. Em termos de resultados obtidos, provou-se que o uso do Balanced Scorecard permitiu planear, organizar e controlar o objetivo estratégico financeiro de redução de perdas de água tratada, evidenciando as relações de causa-efeito com outros objetivos não financeiros. Este estudo reforça o referencial teórico sobre a utilidade do Balanced Scorecard no suporte à gestão estratégica nas empresas de distribuição de água.
The present work aimed to understand how and why to use the Balanced Scorecard to reduce treated water losses in a water distribution municipal company. Quantitative and qualitative data were collected through the accounting report and forecast management tools. The data were processed and translated into a strategic map with actions for the coming years, segmented in the perspectives of the Balanced Scorecard methodology. In terms of the results obtained, it was proved that the use of the Balanced Scorecard allowed to plan, organize and control the strategic objective of treated water losses reduction, highlighting the cause-effect relationships with other non-financial objectives. This study reinforces the theoretical framework on the usefulness of the Balanced Scorecard in supporting strategic management in water distribution companies.
The present work aimed to understand how and why to use the Balanced Scorecard to reduce treated water losses in a water distribution municipal company. Quantitative and qualitative data were collected through the accounting report and forecast management tools. The data were processed and translated into a strategic map with actions for the coming years, segmented in the perspectives of the Balanced Scorecard methodology. In terms of the results obtained, it was proved that the use of the Balanced Scorecard allowed to plan, organize and control the strategic objective of treated water losses reduction, highlighting the cause-effect relationships with other non-financial objectives. This study reinforces the theoretical framework on the usefulness of the Balanced Scorecard in supporting strategic management in water distribution companies.
Description
Mestrado APNOR
Keywords
Redução de perdas de água tratada Distribuição de água Balanced Scorecard