Implementação de um Balanced Scorecard numa PME

Abstract

The definition of the future´s organization passes by a process-making of decision implicit in the organization, a process that implies specific and opportune information. In order to provide some answers related to gaps of management systems, arises the Balanced Scorecard1. The BSC appears as a strategic instrument on management system because clarify the vision and the strategy based on the formalization of objectives, initiations, targets and distributed indicators according to the suggested perspective by Kaplan & Norton (1996). In the dissertation´s development was elaborated a theoretical framework where was analyzed a historic evolution of BSC, the key concepts for BSC formalization and what benefits and difficulties in the elaboration and implementation of this tool in an organization. On elapse of dissertation was elaborated an evaluation and performance measure model, BSC on a PME mechanical industrial sector, with information provided by organization and interacting with employers and administrators. The development model arises from targets, initiatives and goals defined with administrators and being supported by annual reports. In the final stage, was presented the main difficulties and benefits which organization will face with the implementation of BSC. The main benefit expected with the implementation of BSC is the global visibility of the organization. The obstacles emerged with the definition of the strategic objectives in order to reach the targets required and the nonexistence IT data for analyze some indicators. With BSC implementation, the organization wants to align interests of the organization and their employers, solving some problems originated by this divergence.

Date of Award	8 Sept 2014
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor) & Paulo Alves (Co-Supervisor)