Para que serve o Balanced Scorecard na Ascendi?

: o caso da adaptação dos sistemas de controlo de gestão em renegociação de PPP

Abstract

The importance of management control tools has been growing with globalization. Thus, companies looking to be at the forefront of the field use those tools as determining factor for a successful performance. This perspective gives rise to the work objective, which is to analyse Ascendi´s Balanced Scorecard and to understand the impact of the renegociations of public-private partnerships have in this management tools. Hence, here arises the fundamental issue of the work: for what is Ascendi´s Balanced Scorecard used for? For this study were used tecniques for data collection and the analisys of documents in order to provide data capable of identifying company´s practices and to analyse the impacts that arise from changes in surroundin environment. The study sample refers to the study of public-private partnerships and the impact on the company´s management control in particular the Balanced Scorecard. From the question were formulated the renegotiation hypotheses and were studied the impacts on the areas thar were most affected. It was found that there was a change on how company´s strategy is communicated. Here, Kaplan & Norton 2008 Model has added another support. However there was not enough evidence to support the the aid that Balanced Scorecard gives on the decision-making process. From the results and the temporal contingency these work gives the chance for further analisys of the real impact of the renegotiation.

Date of Award	6 Oct 2014
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)