"Value drivers como métricas de desempenho que apoiam a tomada de decisão

: utilidade em empresas portuguesas”

Abstract

This research study aims to assess the role of value drivers as performance metrics in Portuguese companies: their way of functioning (effect, monitoring and adjacent corrective actions) and how they are relevant in decision support and strategic management of Portuguese organizations. The dissertation begins with the definition of value drivers. These indicators can be defined as any variable that produces an impact on the value of the organization, or as internal and external factors that allow the creation or decrease of the company's value (Wendee, 2011). They are indicators that attract and motivate shareholders, stakeholders, managers and administrators in an organization (Wendee, 2011). These indicators can be tangible, such as return on investment, growth, return on invested capital, return on assets, or intangibles such as competitive advantage, notoriety, forms of intellectual property and human capital, among others. Later is defined the value of a company, evaluation methods, its relationship with value drivers and finally the performance evaluation. By way of framework, as the main study question is placed in the universe of Portuguese companies, it starts by characterizing the Portuguese business environment, the demography of companies and the main economic indicators. To answer the research questions, a qualitative analysis is carried out, where the elaboration of a script and interviews to reference positions in Portuguese companies of different sectors and dimensions was used in order to obtain a more comprehensive sample. Subsequently, the information collected is processed and analyzed. The interviewees demonstrated knowledge about the concept of value drivers, demonstrated that they were part of the performance evaluation method of the company of which they are part, classified their degree of importance in the day-to-day life of the companies and mentioned some practical examples of their usefulness.

Date of Award	20 Dec 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor) & Marta Maria Pereira Luiz (Co-Supervisor)