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Publication
Avaliação de desempenho de uma empresa de ótica: Aplicação do balanced scorecard na Algarvisão
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| 993.95 KB | Adobe PDF |
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Abstract(s)
Existe uma grande variedade de filosofias de gestão e performance bem definidas e documentadas. Escolher um modelo que seja apropriado numa dada cultura, monitorizando a performance da empresa, e realizar decisões baseadas em factos e dados, são os fundamentos subjacentes da gestão de performance. O Balanced ScoreCard neste contexto fornece à empresa uma visão de desempenho integrada, englobando quatro perspetivas. A perspetiva financeira permite acompanhar as consequências das ações tomadas na organização com resultados económicos, proporcionando uma perceção nítida da gestão da empresa. Os indicadores de desempenho financeiro ilustram a forma como a implementação e a execução da estratégia da empresa estará a contribuir para a melhoria dos resultados. A perspetiva do cliente resulta do objetivo de obter a satisfação e retenção do cliente. Permite alinhar as medidas essenciais para a obtenção de resultados com a satisfação, fidelidade, retenção, captação e lucratividade nos segmentos de mercado escolhidos. A perspetiva dos processos internos da empresa, implica que as atividades internas estejam focadas nos requisitos originados pelos indicadores voltados para os clientes. A perspetiva de aprendizagem e inovação desenvolve os objetivos e as métricas de forma a orientar a aprendizagem e o crescimento organizacional. Pretende-se com o auxílio deste instrumento, avaliar a empresa Algarvisão e atribuir medidas de desempenho financeiro e operacionais. Foram desenvolvidas medidas nas quatro dimensões do Balanced Scorecard com recurso à análise de Key Performance Indicators (KPI) obtidos a partir de informação disponível na empresa. Com este trabalho pretende-se do ponto de vista teórico, ajudar a consolidar e expandir o conhecimento existente sobre o BSC, permitindo explorar de que forma este modelo de gestão possa ser adaptado a um contexto específico, como o de uma empresa de ótica. Do ponto de vista prático, a investigação oferece dados que podem ser aplicados diretamente à empresa. Através da análise dos resultados, será possível avaliar como o BSC pode ser implementado de maneira eficaz, ajustando os indicadores de desempenho financeiro, de clientes, de processos internos e de aprendizagem e inovação à realidade do negócio.
There is a wide variety of well-defined and documented management and performance philosophies. Choosing a model that is appropriate in each culture, monitoring performance, and making decisions based on facts and data are the underlying foundations of performance management. The Balanced Scorecard in this context provides the company with an integrated performance vision, encompassing four perspectives. The financial perspective allows tracking the consequences of actions taken in the organization with economic results, providing a clear perception of the company's management. Financial performance indicators illustrate how the implementation and execution of the company's strategy will contribute to the improvement of results. The customer perspective results from the objective of achieving customer satisfaction and retention. It allows aligning the essential measures for obtaining results with satisfaction, loyalty, retention, acquisition, and profitability in the chosen market segments. The perspective of the company's internal processes implies that internal activities are focused on the requirements originated by the indicators aimed at customers. The learning and innovation perspective develops the objectives and metrics to guide organizational learning and growth. With the aid of this tool, it is intended to evaluate the company Algarvisão and assign financial and operational performance measures. Measures will be developed in the four dimensions of the BSC, using the analysis of Key Performance Indicators (KPI) obtained from information available in the company. This work aims, from a theoretical perspective, to help consolidate and expand the existing knowledge about the BSC, allowing for an exploration of how this management model can be adapted to a specific context, such as that of an optical company. From a practical perspective, the research provides data that can be directly applied to the company. Through the analysis of the results, it will be possible to assess how the BSC can be implemented effectively, adjusting the financial performance indicators, customer metrics, internal processes, and learning and innovation to the reality of the business.
There is a wide variety of well-defined and documented management and performance philosophies. Choosing a model that is appropriate in each culture, monitoring performance, and making decisions based on facts and data are the underlying foundations of performance management. The Balanced Scorecard in this context provides the company with an integrated performance vision, encompassing four perspectives. The financial perspective allows tracking the consequences of actions taken in the organization with economic results, providing a clear perception of the company's management. Financial performance indicators illustrate how the implementation and execution of the company's strategy will contribute to the improvement of results. The customer perspective results from the objective of achieving customer satisfaction and retention. It allows aligning the essential measures for obtaining results with satisfaction, loyalty, retention, acquisition, and profitability in the chosen market segments. The perspective of the company's internal processes implies that internal activities are focused on the requirements originated by the indicators aimed at customers. The learning and innovation perspective develops the objectives and metrics to guide organizational learning and growth. With the aid of this tool, it is intended to evaluate the company Algarvisão and assign financial and operational performance measures. Measures will be developed in the four dimensions of the BSC, using the analysis of Key Performance Indicators (KPI) obtained from information available in the company. This work aims, from a theoretical perspective, to help consolidate and expand the existing knowledge about the BSC, allowing for an exploration of how this management model can be adapted to a specific context, such as that of an optical company. From a practical perspective, the research provides data that can be directly applied to the company. Through the analysis of the results, it will be possible to assess how the BSC can be implemented effectively, adjusting the financial performance indicators, customer metrics, internal processes, and learning and innovation to the reality of the business.
Description
Keywords
Gestão estratégica Desempenho Medidas Balanced Scorecard Pequena Empresa