Estudo de aplicação do balanced scorecard

: CIN - Corporação Industrial do Norte, S.A

Abstract

Considering the current world situation, characterized by a globalized, dynamic and complex economy, companies face a great challenge in recognizing, identifying and making sound decisions about important strategic factors, so that they respond quickly to changes in the business environment. Consequently, companies are able to ensure their continuity and achieve sustainable development. In this context, the Balanced Scorecard represents a profitable tool that aims to address the weaknesses of the traditional performance management systems. Also, the Balanced Scorecard provides both a retrospective control, based on historical elements (lagging indicators), and a prospective control, by projecting the future actions impact (leading indicators). Starting from a bibliographic review on the Balanced Scorecard and its theoretical background, this Master’s final work consists of a case study, which targets the application of this tool to a business unit of a multinational company headquartered in Maia. After presenting a proposal for the Strategy Map, the strategic goals are identified and analyzed and the applicable indicators are defined, based on the interviews and documentary analysis performed during the internship. In conclusion, this study seeks to address the need for a multidimensional reporting system, capable of contributing for a more efficient decision-making process, and represents a prospective starting point for the formal implementation of the Balanced Scorecard in the studied company.

Date of Award	12 Jul 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria José Martins Lourenço da Fonseca (Supervisor)