Métricas de desempenho

: value drivers

Abstract

Currently, managers and companies have given a lot of importance to sustainable development. After the pandemic, which brought a severe global financial crisis, further aggravated by the war, several companies found themselves with added difficulties in defining and implementing value creation methods. These limitations are closely linked to the relationship that exists between operational and financial performance and the way in which the methods are implemented. Management and management control have been growing in a fragile environment, in constant mutation, and now more than ever it will be necessary for each company to define its main strong points of value creation and explore them, strengthening them, so that in the future it will be possible to respond to possible crises, creating a sustainability strategy at a strategic level. Taking all this into account, nowadays managers need to have a clear vision of the drivers and potential solutions for the problems, and for that, it is necessary to have a proactive approach in the search for sustainability. The use of KPI's to help managers to make decisions will add value to their work, making it easier instead of a management focused only on financial information. Therefore, this TTM consists in understanding what currently happens in companies and which drivers are used more frequently and how they are implemented. After this analysis, the objective will be to identify if there are value creation mechanisms in companies, and if these apply to a sustainable development and growth strategy in today's society. Subsequently, it will also be important to understand if the community of the company in which the respondents are located is aware of the objectives and values that their companies intend to transmit.

Date of Award	7 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Pereira dos Santos de Oliveira (Supervisor)