| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.25 MB | Adobe PDF |
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Abstract(s)
O presente estudo teve como objetivo compreender como e porquê usar o Balanced Scorecard (BSC) para apoiar a melhoria da sustentabilidade ambiental numa empresa de fabricação de componentes para automóveis. O enquadramento teórico é no âmbito da contabilidade de gestão, nomeadamente no BSC. O estudo de caso numa empresa do setor automóvel mostra-se adequado como método de investigação. A recolha de dados foi efetuada através de análise de documentos e inquérito por entrevista ao diretor e gestor administrativo da empresa. O tratamento da evidência foi feito através da análise de conteúdo, tendo como base a pergunta de investigação. A informação foi organizada de acordo com as perspetivas financeira e não financeiras do BSC. Os resultados obtidos, através de uma proposta de mapa estratégico específico para uma empresa de fabricação de componentes para automóveis nas quatro perspetivas do BSC, permitem clarificar relações de causa-efeito que envolvem preocupações de melhoria da sustentabilidade ambiental, configurando uma ferramenta útil à tomada de decisões.
The present study aimed to understand how and why to use the Balanced Scorecard (BSC) to support the improvement of environmental sustainability in an automotive component manufacturing company. The theoretical framework is within the scope of management accounting, namely in the BSC. The case study in a company in the automotive sector is suitable as a research method. Data collection was carried out through document analysis and an interview survey with the company's director and administrative manager. The data processing was done through content analysis, based on the research question. The information was organized according to the financial and non-financial perspectives of the BSC. The results obtained, through a proposal of a specific strategic map for a manufacturing company of automotive components in the four perspectives of the BSC, allow to clarify the cause-effect relationships that involve concerns about improving environmental sustainability, making it an essential tool for decision-making.
The present study aimed to understand how and why to use the Balanced Scorecard (BSC) to support the improvement of environmental sustainability in an automotive component manufacturing company. The theoretical framework is within the scope of management accounting, namely in the BSC. The case study in a company in the automotive sector is suitable as a research method. Data collection was carried out through document analysis and an interview survey with the company's director and administrative manager. The data processing was done through content analysis, based on the research question. The information was organized according to the financial and non-financial perspectives of the BSC. The results obtained, through a proposal of a specific strategic map for a manufacturing company of automotive components in the four perspectives of the BSC, allow to clarify the cause-effect relationships that involve concerns about improving environmental sustainability, making it an essential tool for decision-making.
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Keywords
Balanced scorecard Sustentabilidade ambiental Fabricação de componentes para automóveis Estudo de caso