Medição e gestão de desempenho nos serviços compartilhados
: uma análise comparativa no mercado brasileiro

  • Luís Paulo de Araújo Porto (Student)

Student thesis: Master's Thesis


The implementation of Shared Service Centers (SSC) has been a practice widely used by companies in Brazil and in the world and its main objectives are to reduce cost, improve service quality and direct the business units` resources to their core business, leaving the support and transactional activities to the SSC. This paper aims to discuss the measurement and performance management in SSCs that, like any organization, need to adapt performance measures and management to its specificities. The methodology used in the empirical part was based on case study with the objective of improving knowledge about the performance measurement and management in SSCs. Specifically, we analyze how three large Brazilian companies, from different sectors of activity, measure and manage their performance in their SSCs and what were the implications and results of their choices. It was found that the SSCs recognized the need to create a different evaluation system from the companies where they were inserted and that this evaluation system even influenced the measurement and performance management of the companies themselves. In addition, two out of the three SSCs studied apply the Balanced Scorecard and their leadership maintains that, after its implementation, there was improvement in employee’s motivation and performance particularly regarding transparency gains, control and customer’s satisfaction.
Date of Award2015
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRita Moura Bastos de Almeida Ribeiro (Supervisor) & Maria Clara Alonso (Co-Supervisor)


  • Balanced Scorecard
  • Shared services
  • Performance measurement
  • Performance management
  • Strategy management


  • Mestrado em Gestão

Cite this