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O balanced scorecard e a gestão estratégica numa empresa pública
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Orientador(es)
Resumo(s)
O artigo visa analisar o Balanced Scorecard (BSC) existente numa empresa de transportes públicos, que presta serviços de transporte urbano de passageiros, de forma a identificar as lacunas de desempenho e propor melhorias no sentido de reestruturação do mesmo, proporcionando uma visão clara das medidas a implementar. Para o efeito, utilizamos o estudo
de caso como metodologia de investigação qualitativa, sendo a informação recolhida através de entrevistas, da análise documental e da observação direta. Concluímos que as principais lacunas existentes eram a ausência de capacidades para construção do BSC, o facto de necessitarem de um sistema de informação tecnológico mais desenvolvido e atualizado e a dificuldade na transmissão de informação interna em tempo útil. Assim, como melhorias propusemos temas e objetivos estratégicos, indicadores, e respetivas fórmulas de cálculo, enquadrados nas quatro perspetivas tradicionais propostas por Kaplan e Norton.
ABSTRACT: The article aims to analyse the existing Balanced Scorecard (BSC) in a public transport company, which provides urban passenger transport services, in order to identify the performance gaps and propose improvements in the direction of its restructuring, providing a clear vision of the measures to be implemented. For this purpose, we used the case study as a qualitative research methodology, the information collected through interviews, documentary analysis and direct observation. We conclude that the main shortcomings were the lack of capacity to build the BSC, the need for a more developed and updated technological information system and the difficulty in the transmission of internal information in a timely manner. Thus, as improvements, we proposed strategic themes and objectives, indicators, and respective calculation formulas, which are included in the four traditional perspectives proposed by Kaplan and Norton.
ABSTRACT: The article aims to analyse the existing Balanced Scorecard (BSC) in a public transport company, which provides urban passenger transport services, in order to identify the performance gaps and propose improvements in the direction of its restructuring, providing a clear vision of the measures to be implemented. For this purpose, we used the case study as a qualitative research methodology, the information collected through interviews, documentary analysis and direct observation. We conclude that the main shortcomings were the lack of capacity to build the BSC, the need for a more developed and updated technological information system and the difficulty in the transmission of internal information in a timely manner. Thus, as improvements, we proposed strategic themes and objectives, indicators, and respective calculation formulas, which are included in the four traditional perspectives proposed by Kaplan and Norton.
Descrição
Palavras-chave
Balanced scorecard Controlo de gestão Gestão estratégica Transportes públicos Management control Strategic management Public transport
Contexto Educativo
Citação
QUESADO, Patrícia Rodrigues ; COSTA, Cátia Sofia Oliveira da (2019) - O balanced scorecard e a gestão estratégica numa empresa pública = The balanced scorecard and the strategic management in a public enterprise GESTIN. ISSN 1645-2534. Ano 15, nº 18/19, p. 275-292.
Editora
Escola Superior de Gestão de Idanha-a-Nova