Implementação de um Balanced Scorecard numa PME

Abstract

"If all employees always do the best for the organization, control - and even management - would not be necessary" (Merchant, 1982). This master final working paper propose an analysis of the Balanced Scorecard, its suiting abilities towards a Small and Medium-Sized Enterprise, as well as its adaptability among key performance indicators. The aim is to apply a Balanced Scorecard, in order to answering the question: "The BSC is a tool of management control able to respond to new challenges Parfois?”. In order to solve this question, several Control Management systems were studied, looking towards BSC from an academic perspective. In the second part, we present the studied company and the critical features which BSC has to accomplish successfully. The case study reveals that the growth phase that Parfois has been experiencing forces the company to boost its internal structure, such as its internal procedures, to do not lose efficiency and competiveness among its opponents. The result of this work was the awareness that the application of BSC is one of the most important solutions that enables the company to over to overcome its critical features.

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