Estudo da viabilidade da implementação do BSC numa PME

Abstract

Nowadays, to achieve success, organizations must adopt strategies that enable them to growth and compete. The vast majority of Small and Medium Enterprises (SME’s) use traditional management systems, which emphasize the short-term financial perspective. The Information Age does not allow such easy solutions. Organizations tend to seek tools to take advantage of their strengths and weaknesses, as well as to satisfy the costumer’s increasingly demanding expectations. This thesis is based on a basic issue: “Does a SME provides conditions for a possible implementation of a Balanced Scorecard?". The research theme focuses on a study analysis of the organization, in order to ascertain the reasons for a possible implementation of the Balanced Scorecard. Although this tool guides the various organizational perspectives, allowing managers to gain insight of a strategy to be implemented to achieve the objectives, the implementation of this system leads to an increase in human and financial resources. So, this research aims to verify in what extent it would be possible to implement, in the future, the Balanced Scorecard in the company studied, presenting the interests and benefits that can lead managers to agree with this tool, knowing that its implementation is complex and expensive. To achieve this study, we used a case study in the recycling of consumables sector, especially data collected inside the organization, by different sources (verbal and documentary). We found the organization has the necessary conditions for a future implementation of the BSC, being even advantageous.

Date of Award	29 Dec 2011
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Nuno Filipe Melão (Supervisor)