The present study is based on the implementation of the Balanced Scorecard (BSC) on the CIN company group as this too is considered to differ from the rest for its ability to evaluate the short and long term performance of the company’s tangible and intangible assets. For such evaluations, it uses financial and non-financial indicators that support the company’s vision and strategy according to four integrated perspectives, establishing cause/effect relations between them. In order to achieve that and after a brief review of the bibliography about the subject, interviews with the main department’s and sections’ supervisors were conducted, providing key elements for the better knowledge of the company’s modus operandi and which indicators should be used to evaluate its performance. However, the various indicators used only evaluate tangible values and don’t show the value created by intangible assets, which should not be excluded since the company operates in a very competitive line of business and in an ever-evolving global economy, technology-wise. Such a substantial evolution demands for new skill-sets in order to preserve the competitive success, mainly the success related to intangible or invisible assets, for which the company’s implementation of the BSC is recommended.
Date of Award | 21 Jan 2014 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Luísa Anacoreta (Supervisor) |
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- Balanced Scorecard
- Indicators
- Perspectives
Proposta de implementação do Balanced Scorecard no grupo CIN
Vicente, S. R. P. (Student). 21 Jan 2014
Student thesis: Master's Thesis