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A aplicação do Balanced Scorecard como instrumento de controlo de gestão na Guarda Nacional Republicana

Identificadores del recurso

http://hdl.handle.net/10400.26/8112

Procedencia

(Academia Militar de Portugal)

Ficha

Título:: A aplicação do Balanced Scorecard como instrumento de controlo de gestão na Guarda Nacional Republicana
Tema:: Controlo de Gestão; Balanced Scorecard; Estrategia de Gestão; Instrumentos de Controlo
Descripción:: O presente trabalho encontra-se subordinado ao tema: "A Aplicação do Balanced Scorecard como Instrumento de Controlo e Gestão na Guarda Nacional Republicana." Na vida de qualquer organização é necessário tomar de decisões e realizar acções tendo em vista atingir os objectivos que a organização se propôs. Torna-se, portanto necessário implementar instrumentos de controlo de gestão , de forma a acompanhar e controlar os objectivos que as organizações se propuseram realizar. São exemplos de instrumentos de controlo de gestão no sector empresarial privado: o Tabeleau de Bord, os Rácios, o Economic Value Added , o Balance Scorecard , entre outros. A Guarda Nacional Republicana independentemente de não ter objectivos economicistas, tem o dever perante os seus stakeholders de utilizar os recursos postos à sua disposição, de acordo com os critérios de eficácia, de eficiência e de qualidade. Como tal, é importante que a Guarda Nacional Republicana possua instrumentos de gestão capazes de medir o seu desempenho e o grau de concretização dos seus objectivos. Assim, formulou-se a seguinte pergunta de partida que orientou a nossa investigação: Tendo em conta os actuais instrumentos de controlo de gestão em uso na Guarda Nacional Republicana, será necessário implementar o Balanced Scorecard para complementar esses instrumentos? Neste trabalho de índole científica recorreu-se à mais diversa metodologia. Na parte teórica apresenta-se a revisão da literatura e análise documental e na parte prática aplicaram-se entrevistas semi-directas e inquéritos por questionários. Os resultados obtidos apontam para dificuldades na execução da estratégia, na satisfação dos stakeholders por parte da Guarda Nacional Republicana, verificando-se, assim, a necessidade de Implementação do Balanced Scorecard na GNR para complementar os actuais instrumentos. Finalmente, com base nos resultados, torna-se fundamental propor acções de formação sobre o Balanced Scorecard junto dos Oficiais Superiores da Guarda Nacional Republicana e equacionar a implementação do Balanced Scorecard na Guarda Nacional Republicana.; Abstract The following report is entitled "The application of a Balanced Scorecard as an Instrument for Control and Management in the National Republican Guard." In the life of every organisation it is necessary to make decisions and take action in order to achieve the goals that were set within the organisation. For that reason, it is important to implement instruments of control and management. Examples of such instruments are used in the private business sector: the Tabeleau de bord, the ratios, the Economic value added, and the Balance Scorecard, just to name a few. The National Republican Guard, regardless of not having economist goals, they do have the duty before their stakeholders by using the resources available, according to the quality and efficiency criteria. As such, it is important that the National Republican Guard possesses management instruments capable of measuring the performance and the level of achievements of the objectives. Therefore, it was formulated the starting question that guided the investigation: ―Bearing in mind the current management control systems in use in the National Republican Guard, will it be necessary to exe cute the Balance Scorecard to complement these control system?‘ In this report of scientific nature different methodologies were used. In the theoretical part it is presented the revision of literature and the documental analysis and in the experimental part by using semi-direct interviews and surveys by questionnaires. The obtained results revealed some difficulties in the strategy‘s execution, in the satisfaction of the stakeholders by the National Republican Guard, thus confirming the requirement of the implementation of the Balanced Scorecard in National Republican Guard in complement to the existing instruments. Finally, and based on the results, it is of paramount importance to proposing the training of Balanced Scorecard to the Superior Officers of the National Republican Guard and to deliberate the implementation of the balanced scorecard in the National Republican Guard.
Idioma:: Portuguese
Autor/Productor:: Lopes, Domingos
Editor:: Academia Militar. Direção de Ensino
Derechos:: openAccess
Fecha:: 2015-03-25T10:50:33Z; 2010-08-01
Tipo de recurso:: masterThesis

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1. < dc:title > A aplicação do Balanced Scorecard como instrumento de controlo de gestão na Guarda Nacional Republicana </ dc:title >
2. < dc:creator > Lopes, Domingos </ dc:creator >
3. < dc:subject > Controlo de Gestão </ dc:subject >
4. < dc:subject > Balanced Scorecard </ dc:subject >
5. < dc:subject > Estrategia de Gestão </ dc:subject >
6. < dc:subject > Instrumentos de Controlo </ dc:subject >
7. < dc:description > O presente trabalho encontra-se subordinado ao tema: "A Aplicação do Balanced Scorecard como Instrumento de Controlo e Gestão na Guarda Nacional Republicana." Na vida de qualquer organização é necessário tomar de decisões e realizar acções tendo em vista atingir os objectivos que a organização se propôs. Torna-se, portanto necessário implementar instrumentos de controlo de gestão , de forma a acompanhar e controlar os objectivos que as organizações se propuseram realizar. São exemplos de instrumentos de controlo de gestão no sector empresarial privado: o Tabeleau de Bord, os Rácios, o Economic Value Added , o Balance Scorecard , entre outros. A Guarda Nacional Republicana independentemente de não ter objectivos economicistas, tem o dever perante os seus stakeholders de utilizar os recursos postos à sua disposição, de acordo com os critérios de eficácia, de eficiência e de qualidade. Como tal, é importante que a Guarda Nacional Republicana possua instrumentos de gestão capazes de medir o seu desempenho e o grau de concretização dos seus objectivos. Assim, formulou-se a seguinte pergunta de partida que orientou a nossa investigação: Tendo em conta os actuais instrumentos de controlo de gestão em uso na Guarda Nacional Republicana, será necessário implementar o Balanced Scorecard para complementar esses instrumentos? Neste trabalho de índole científica recorreu-se à mais diversa metodologia. Na parte teórica apresenta-se a revisão da literatura e análise documental e na parte prática aplicaram-se entrevistas semi-directas e inquéritos por questionários. Os resultados obtidos apontam para dificuldades na execução da estratégia, na satisfação dos stakeholders por parte da Guarda Nacional Republicana, verificando-se, assim, a necessidade de Implementação do Balanced Scorecard na GNR para complementar os actuais instrumentos. Finalmente, com base nos resultados, torna-se fundamental propor acções de formação sobre o Balanced Scorecard junto dos Oficiais Superiores da Guarda Nacional Republicana e equacionar a implementação do Balanced Scorecard na Guarda Nacional Republicana. </ dc:description >
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1. < title > A aplicação do Balanced Scorecard como instrumento de controlo de gestão na Guarda Nacional Republicana </ title >
2. < creator > Lopes, Domingos </ creator >
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4. < subject > Balanced Scorecard </ subject >
5. < subject > Estrategia de Gestão </ subject >
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7. < description > O presente trabalho encontra-se subordinado ao tema: "A Aplicação do Balanced Scorecard como Instrumento de Controlo e Gestão na Guarda Nacional Republicana." Na vida de qualquer organização é necessário tomar de decisões e realizar acções tendo em vista atingir os objectivos que a organização se propôs. Torna-se, portanto necessário implementar instrumentos de controlo de gestão , de forma a acompanhar e controlar os objectivos que as organizações se propuseram realizar. São exemplos de instrumentos de controlo de gestão no sector empresarial privado: o Tabeleau de Bord, os Rácios, o Economic Value Added , o Balance Scorecard , entre outros. A Guarda Nacional Republicana independentemente de não ter objectivos economicistas, tem o dever perante os seus stakeholders de utilizar os recursos postos à sua disposição, de acordo com os critérios de eficácia, de eficiência e de qualidade. Como tal, é importante que a Guarda Nacional Republicana possua instrumentos de gestão capazes de medir o seu desempenho e o grau de concretização dos seus objectivos. Assim, formulou-se a seguinte pergunta de partida que orientou a nossa investigação: Tendo em conta os actuais instrumentos de controlo de gestão em uso na Guarda Nacional Republicana, será necessário implementar o Balanced Scorecard para complementar esses instrumentos? Neste trabalho de índole científica recorreu-se à mais diversa metodologia. Na parte teórica apresenta-se a revisão da literatura e análise documental e na parte prática aplicaram-se entrevistas semi-directas e inquéritos por questionários. Os resultados obtidos apontam para dificuldades na execução da estratégia, na satisfação dos stakeholders por parte da Guarda Nacional Republicana, verificando-se, assim, a necessidade de Implementação do Balanced Scorecard na GNR para complementar os actuais instrumentos. Finalmente, com base nos resultados, torna-se fundamental propor acções de formação sobre o Balanced Scorecard junto dos Oficiais Superiores da Guarda Nacional Republicana e equacionar a implementação do Balanced Scorecard na Guarda Nacional Republicana. </ description >
8. < description > Abstract The following report is entitled "The application of a Balanced Scorecard as an Instrument for Control and Management in the National Republican Guard." In the life of every organisation it is necessary to make decisions and take action in order to achieve the goals that were set within the organisation. For that reason, it is important to implement instruments of control and management. Examples of such instruments are used in the private business sector: the Tabeleau de bord, the ratios, the Economic value added, and the Balance Scorecard, just to name a few. The National Republican Guard, regardless of not having economist goals, they do have the duty before their stakeholders by using the resources available, according to the quality and efficiency criteria. As such, it is important that the National Republican Guard possesses management instruments capable of measuring the performance and the level of achievements of the objectives. Therefore, it was formulated the starting question that guided the investigation: ―Bearing in mind the current management control systems in use in the National Republican Guard, will it be necessary to exe cute the Balance Scorecard to complement these control system?‘ In this report of scientific nature different methodologies were used. In the theoretical part it is presented the revision of literature and the documental analysis and in the experimental part by using semi-direct interviews and surveys by questionnaires. The obtained results revealed some difficulties in the strategy‘s execution, in the satisfaction of the stakeholders by the National Republican Guard, thus confirming the requirement of the implementation of the Balanced Scorecard in National Republican Guard in complement to the existing instruments. Finally, and based on the results, it is of paramount importance to proposing the training of Balanced Scorecard to the Superior Officers of the National Republican Guard and to deliberate the implementation of the balanced scorecard in the National Republican Guard. </ description >
9. < date > 2015-03-25 </ date >
10. < date > 2015-03-25 </ date >
11. < date > 2010-08-01 </ date >
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  1. < subfield code =" a " > O presente trabalho encontra-se subordinado ao tema: "A Aplicação do Balanced Scorecard como Instrumento de Controlo e Gestão na Guarda Nacional Republicana." Na vida de qualquer organização é necessário tomar de decisões e realizar acções tendo em vista atingir os objectivos que a organização se propôs. Torna-se, portanto necessário implementar instrumentos de controlo de gestão , de forma a acompanhar e controlar os objectivos que as organizações se propuseram realizar. São exemplos de instrumentos de controlo de gestão no sector empresarial privado: o Tabeleau de Bord, os Rácios, o Economic Value Added , o Balance Scorecard , entre outros. A Guarda Nacional Republicana independentemente de não ter objectivos economicistas, tem o dever perante os seus stakeholders de utilizar os recursos postos à sua disposição, de acordo com os critérios de eficácia, de eficiência e de qualidade. Como tal, é importante que a Guarda Nacional Republicana possua instrumentos de gestão capazes de medir o seu desempenho e o grau de concretização dos seus objectivos. Assim, formulou-se a seguinte pergunta de partida que orientou a nossa investigação: Tendo em conta os actuais instrumentos de controlo de gestão em uso na Guarda Nacional Republicana, será necessário implementar o Balanced Scorecard para complementar esses instrumentos? Neste trabalho de índole científica recorreu-se à mais diversa metodologia. Na parte teórica apresenta-se a revisão da literatura e análise documental e na parte prática aplicaram-se entrevistas semi-directas e inquéritos por questionários. Os resultados obtidos apontam para dificuldades na execução da estratégia, na satisfação dos stakeholders por parte da Guarda Nacional Republicana, verificando-se, assim, a necessidade de Implementação do Balanced Scorecard na GNR para complementar os actuais instrumentos. Finalmente, com base nos resultados, torna-se fundamental propor acções de formação sobre o Balanced Scorecard junto dos Oficiais Superiores da Guarda Nacional Republicana e equacionar a implementação do Balanced Scorecard na Guarda Nacional Republicana. </ subfield >
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10. < dc:description lang =" por " > O presente trabalho encontra-se subordinado ao tema: "A Aplicação do Balanced Scorecard como Instrumento de Controlo e Gestão na Guarda Nacional Republicana." Na vida de qualquer organização é necessário tomar de decisões e realizar acções tendo em vista atingir os objectivos que a organização se propôs. Torna-se, portanto necessário implementar instrumentos de controlo de gestão , de forma a acompanhar e controlar os objectivos que as organizações se propuseram realizar. São exemplos de instrumentos de controlo de gestão no sector empresarial privado: o Tabeleau de Bord, os Rácios, o Economic Value Added , o Balance Scorecard , entre outros. A Guarda Nacional Republicana independentemente de não ter objectivos economicistas, tem o dever perante os seus stakeholders de utilizar os recursos postos à sua disposição, de acordo com os critérios de eficácia, de eficiência e de qualidade. Como tal, é importante que a Guarda Nacional Republicana possua instrumentos de gestão capazes de medir o seu desempenho e o grau de concretização dos seus objectivos. Assim, formulou-se a seguinte pergunta de partida que orientou a nossa investigação: Tendo em conta os actuais instrumentos de controlo de gestão em uso na Guarda Nacional Republicana, será necessário implementar o Balanced Scorecard para complementar esses instrumentos? Neste trabalho de índole científica recorreu-se à mais diversa metodologia. Na parte teórica apresenta-se a revisão da literatura e análise documental e na parte prática aplicaram-se entrevistas semi-directas e inquéritos por questionários. Os resultados obtidos apontam para dificuldades na execução da estratégia, na satisfação dos stakeholders por parte da Guarda Nacional Republicana, verificando-se, assim, a necessidade de Implementação do Balanced Scorecard na GNR para complementar os actuais instrumentos. Finalmente, com base nos resultados, torna-se fundamental propor acções de formação sobre o Balanced Scorecard junto dos Oficiais Superiores da Guarda Nacional Republicana e equacionar a implementação do Balanced Scorecard na Guarda Nacional Republicana. </ dc:description >
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6. < dcterms:abstract > O presente trabalho encontra-se subordinado ao tema: "A Aplicação do Balanced Scorecard como Instrumento de Controlo e Gestão na Guarda Nacional Republicana." Na vida de qualquer organização é necessário tomar de decisões e realizar acções tendo em vista atingir os objectivos que a organização se propôs. Torna-se, portanto necessário implementar instrumentos de controlo de gestão , de forma a acompanhar e controlar os objectivos que as organizações se propuseram realizar. São exemplos de instrumentos de controlo de gestão no sector empresarial privado: o Tabeleau de Bord, os Rácios, o Economic Value Added , o Balance Scorecard , entre outros. A Guarda Nacional Republicana independentemente de não ter objectivos economicistas, tem o dever perante os seus stakeholders de utilizar os recursos postos à sua disposição, de acordo com os critérios de eficácia, de eficiência e de qualidade. Como tal, é importante que a Guarda Nacional Republicana possua instrumentos de gestão capazes de medir o seu desempenho e o grau de concretização dos seus objectivos. Assim, formulou-se a seguinte pergunta de partida que orientou a nossa investigação: Tendo em conta os actuais instrumentos de controlo de gestão em uso na Guarda Nacional Republicana, será necessário implementar o Balanced Scorecard para complementar esses instrumentos? Neste trabalho de índole científica recorreu-se à mais diversa metodologia. Na parte teórica apresenta-se a revisão da literatura e análise documental e na parte prática aplicaram-se entrevistas semi-directas e inquéritos por questionários. Os resultados obtidos apontam para dificuldades na execução da estratégia, na satisfação dos stakeholders por parte da Guarda Nacional Republicana, verificando-se, assim, a necessidade de Implementação do Balanced Scorecard na GNR para complementar os actuais instrumentos. Finalmente, com base nos resultados, torna-se fundamental propor acções de formação sobre o Balanced Scorecard junto dos Oficiais Superiores da Guarda Nacional Republicana e equacionar a implementação do Balanced Scorecard na Guarda Nacional Republicana. </ dcterms:abstract >
7. < dcterms:abstract > Abstract The following report is entitled "The application of a Balanced Scorecard as an Instrument for Control and Management in the National Republican Guard." In the life of every organisation it is necessary to make decisions and take action in order to achieve the goals that were set within the organisation. For that reason, it is important to implement instruments of control and management. Examples of such instruments are used in the private business sector: the Tabeleau de bord, the ratios, the Economic value added, and the Balance Scorecard, just to name a few. The National Republican Guard, regardless of not having economist goals, they do have the duty before their stakeholders by using the resources available, according to the quality and efficiency criteria. As such, it is important that the National Republican Guard possesses management instruments capable of measuring the performance and the level of achievements of the objectives. Therefore, it was formulated the starting question that guided the investigation: ―Bearing in mind the current management control systems in use in the National Republican Guard, will it be necessary to exe cute the Balance Scorecard to complement these control system?‘ In this report of scientific nature different methodologies were used. In the theoretical part it is presented the revision of literature and the documental analysis and in the experimental part by using semi-direct interviews and surveys by questionnaires. The obtained results revealed some difficulties in the strategy‘s execution, in the satisfaction of the stakeholders by the National Republican Guard, thus confirming the requirement of the implementation of the Balanced Scorecard in National Republican Guard in complement to the existing instruments. Finally, and based on the results, it is of paramount importance to proposing the training of Balanced Scorecard to the Superior Officers of the National Republican Guard and to deliberate the implementation of the balanced scorecard in the National Republican Guard. </ dcterms:abstract >
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  7. < dc:description > O presente trabalho encontra-se subordinado ao tema: "A Aplicação do Balanced Scorecard como Instrumento de Controlo e Gestão na Guarda Nacional Republicana." Na vida de qualquer organização é necessário tomar de decisões e realizar acções tendo em vista atingir os objectivos que a organização se propôs. Torna-se, portanto necessário implementar instrumentos de controlo de gestão , de forma a acompanhar e controlar os objectivos que as organizações se propuseram realizar. São exemplos de instrumentos de controlo de gestão no sector empresarial privado: o Tabeleau de Bord, os Rácios, o Economic Value Added , o Balance Scorecard , entre outros. A Guarda Nacional Republicana independentemente de não ter objectivos economicistas, tem o dever perante os seus stakeholders de utilizar os recursos postos à sua disposição, de acordo com os critérios de eficácia, de eficiência e de qualidade. Como tal, é importante que a Guarda Nacional Republicana possua instrumentos de gestão capazes de medir o seu desempenho e o grau de concretização dos seus objectivos. Assim, formulou-se a seguinte pergunta de partida que orientou a nossa investigação: Tendo em conta os actuais instrumentos de controlo de gestão em uso na Guarda Nacional Republicana, será necessário implementar o Balanced Scorecard para complementar esses instrumentos? Neste trabalho de índole científica recorreu-se à mais diversa metodologia. Na parte teórica apresenta-se a revisão da literatura e análise documental e na parte prática aplicaram-se entrevistas semi-directas e inquéritos por questionários. Os resultados obtidos apontam para dificuldades na execução da estratégia, na satisfação dos stakeholders por parte da Guarda Nacional Republicana, verificando-se, assim, a necessidade de Implementação do Balanced Scorecard na GNR para complementar os actuais instrumentos. Finalmente, com base nos resultados, torna-se fundamental propor acções de formação sobre o Balanced Scorecard junto dos Oficiais Superiores da Guarda Nacional Republicana e equacionar a implementação do Balanced Scorecard na Guarda Nacional Republicana. </ dc:description >
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        < field name =" value " > O presente trabalho encontra-se subordinado ao tema: "A Aplicação do Balanced Scorecard como Instrumento de Controlo e Gestão na Guarda Nacional Republicana." Na vida de qualquer organização é necessário tomar de decisões e realizar acções tendo em vista atingir os objectivos que a organização se propôs. Torna-se, portanto necessário implementar instrumentos de controlo de gestão , de forma a acompanhar e controlar os objectivos que as organizações se propuseram realizar. São exemplos de instrumentos de controlo de gestão no sector empresarial privado: o Tabeleau de Bord, os Rácios, o Economic Value Added , o Balance Scorecard , entre outros. A Guarda Nacional Republicana independentemente de não ter objectivos economicistas, tem o dever perante os seus stakeholders de utilizar os recursos postos à sua disposição, de acordo com os critérios de eficácia, de eficiência e de qualidade. Como tal, é importante que a Guarda Nacional Republicana possua instrumentos de gestão capazes de medir o seu desempenho e o grau de concretização dos seus objectivos. Assim, formulou-se a seguinte pergunta de partida que orientou a nossa investigação: Tendo em conta os actuais instrumentos de controlo de gestão em uso na Guarda Nacional Republicana, será necessário implementar o Balanced Scorecard para complementar esses instrumentos? Neste trabalho de índole científica recorreu-se à mais diversa metodologia. Na parte teórica apresenta-se a revisão da literatura e análise documental e na parte prática aplicaram-se entrevistas semi-directas e inquéritos por questionários. Os resultados obtidos apontam para dificuldades na execução da estratégia, na satisfação dos stakeholders por parte da Guarda Nacional Republicana, verificando-se, assim, a necessidade de Implementação do Balanced Scorecard na GNR para complementar os actuais instrumentos. Finalmente, com base nos resultados, torna-se fundamental propor acções de formação sobre o Balanced Scorecard junto dos Oficiais Superiores da Guarda Nacional Republicana e equacionar a implementação do Balanced Scorecard na Guarda Nacional Republicana. </ field >
        
        < field name =" value " > Abstract The following report is entitled "The application of a Balanced Scorecard as an Instrument for Control and Management in the National Republican Guard." In the life of every organisation it is necessary to make decisions and take action in order to achieve the goals that were set within the organisation. For that reason, it is important to implement instruments of control and management. Examples of such instruments are used in the private business sector: the Tabeleau de bord, the ratios, the Economic value added, and the Balance Scorecard, just to name a few. The National Republican Guard, regardless of not having economist goals, they do have the duty before their stakeholders by using the resources available, according to the quality and efficiency criteria. As such, it is important that the National Republican Guard possesses management instruments capable of measuring the performance and the level of achievements of the objectives. Therefore, it was formulated the starting question that guided the investigation: ―Bearing in mind the current management control systems in use in the National Republican Guard, will it be necessary to exe cute the Balance Scorecard to complement these control system?‘ In this report of scientific nature different methodologies were used. In the theoretical part it is presented the revision of literature and the documental analysis and in the experimental part by using semi-direct interviews and surveys by questionnaires. The obtained results revealed some difficulties in the strategy‘s execution, in the satisfaction of the stakeholders by the National Republican Guard, thus confirming the requirement of the implementation of the Balanced Scorecard in National Republican Guard in complement to the existing instruments. Finally, and based on the results, it is of paramount importance to proposing the training of Balanced Scorecard to the Superior Officers of the National Republican Guard and to deliberate the implementation of the balanced scorecard in the National Republican Guard. </ field >
        
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