1000 resultados para gestão do capital circulante


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Este artigo pretende contribuir para o conhecimento sobre o papel do consultor de gestão na adoção do BSC no setor público, bem como a sua perspetiva em relação às motivações, benefícios e dificuldades na adoção da ferramenta no setor público. Optou-se por uma investigação qualitativa baseada em entrevistas semiestruturadas realizadas a consultores de gestão com experiência na gestão pública, pertencentes a empresas de consultoria a operar em Portugal. Os resultados permitiram concluir que o recurso a consultores de gestão é vantajoso na adoção do BSC. Para ultrapassar as dificuldades na construção e continuidade do BSC no setor público, os consultores apresentaram algumas condições facilitadoras que podem conduzir ao sucesso de implementação da ferramenta.

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This article intends to understand the motivations, benefits and difficulties inherent to Balanced Scorecard (BSC) adoption in the public sector from the perspective of the professionals who implement it - the management consultants. We chose a qualitative research based on semi-structured interviews with management consultants belonging to consulting companies operating in Portugal, with experience in the implementation of the BSC in the public and private sector. The results allowed concluding that the use of management consultants is advantageous on the BSC adoption. To overcome the difficulties in construction and continuity of the BSC in the public sector, the consultants presented some facilitating conditions that can contribute to the increased efficacy in the adoption and continuation of BSC.

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In 2012, Guimarães hosted the European Capital of Culture (ECOC). An evaluation of this event was needed because public, private, and community funds were involved. This analysis considers tourists as external and independent stakeholders who assessed the cultural activities developed during the event as well as the attributes of the city. The main objectives of the research conducted were to assess the visitors` motivations during the hosting of the Guimarães ECOC 2012, their perceptions towards the city and if national and international visitors kept different perceptions of it. For two months, in the summer of 2012, a survey was applied to 390 visitors. The results revealed that hosting the 2012 ECOC was a major contribution towards attracting new visitors to the city (though many of the visitors stayed only for a short period of time). Based on tourists’ perceptions, the tangible heritage was clearly detached from the set of attributes associated to Guimarães, whereas the intangible heritage was less noted. The Portuguese tourists seem to be more prone to value the tangible heritage than the foreign tourists. Overall, Guimarães received a very positive evaluation relating to the city’s image and, as stated by tourists, visiting it was declared to be highly recommended. Following the obtained empirical results, the need for changing the city’s promoted image emerges, which has been too centered on its tangible heritage. In doing so, it is believed that there will be longer overnight stays by visitors.

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