Estudo da utilização do balanced scorecard na gestão da qualidade e excelência operacional aplicadas a projetos de engenharia em sistemas de potência

The expansion of the electrical system is currently a subject of great importance to the development of Brazil. For its realization, large projects are needed, requiring large-scale investment and realization processes of great complexity. Thus, this type of project has a high strategic importance for the performance of companies that conduct. Seeking a way to determine a method to align traditional practices for measuring quality to the corporate strategic needs, this work is the study of the use of the balanced scorecard methodology, applying quality management and operational excellence, with a focus on projects in power systems. We analyzed some cases of successful application of the methodology in business segments in the next study, culminating in a proposed model of the method

Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations

In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard(BSC) by privately-owned Portuguese organizations (large companies and small and médium enterprises).These factos are related to companies age,the diversity of products and services,the nature of the ownership structure,the internationalization,and the organizational size. As a primary means of data collection was carried out a postal survey through a questionnaire sent to 549 privately-owned Portuguese organizations, with na overall responserate of 28.2%. The results indicate that the degree of diversity of the products/services of the organization,the owner- ship of foreign groups,and theo rganizational size are positively associated with the implementation of the BSC.Thus,we conclude that the BSC increases with the degree of diversity of the products/services of the organization,that the Portuguese organizations that use the BSC are mainly owned by foreign groups; and larger organizations are most likely to use this tool.

Does the balanced scorecard make a difference to the strategy development process?

A great number of strategy tools are being taught in strategic management modules. These tools are available to managers for use in facilitating strategic decision-making and enhancing the strategy development process in their organisations. A number of studies have been published examining which are the most popular tools; however there is little empirical evidence on how their utilisation influences the strategy process. This paper is based on a large scale international survey on the strategy development process, and seeks to examine the impact of a particular strategy tool, the Balanced Scorecard, upon the strategy process. The Balanced Scorecard is one of the most popular strategy tools whose use has evolved since its introduction in the 1990’s. Recently, it has been suggested that as a strategy tool, Balanced Scorecard can influence all elements of the strategy process. The results of this study indicate that although there are significant differences in some elements of the strategy process between the organisations that have implemented the Balanced Scorecard and those that have not, the impact is not comprehensive.

Does the balanced scorecard make a difference to the strategy development process?

A great number of strategy tools are being taught in strategic management modules. These tools are available to managers for use in facilitating strategic decision making and enhancing the strategy development process in their organisations. A number of studies have been published examining which are the most popular tools; however there is little empirical evidence on how their utilisation influences the strategy process. This paper is based on a large scale international survey on the strategy development process, and seeks to examine the impact of a particular strategy tool, the Balanced Scorecard (BSC), upon the strategy process. Recently, it has been suggested that as a strategy tool, the BSC can influence all elements of the strategy process. The results of this study indicate that although there are significant differences in some elements of the strategy process between the organisations that have implemented the BSC and those that have not, the impact is not comprehensive.

Does the balanced scorecard make a difference to the strategy development process

A great number of strategy tools are being taught in strategic management modules. These tools are available to managers for use in facilitating strategic decision making and enhancing the strategy development process in their organisations. A number of studies have been published examining which are the most popular tools; however there is little empirical evidence on how their utilisation influences the strategy process. This paper is based on a large scale international survey on the strategy development process, and seeks to examine the impact of a particular strategy tool, the Balanced Scorecard (BSC), upon the strategy process. Recently, it has been suggested that as a strategy tool, the BSC can influence all elements of the strategy process. The results of this study indicate that although there are significant differences in some elements of the strategy process between the organisations that have implemented the BSC and those that have not, the impact is not comprehensive. © 2011 Operational Research Society Ltd. All rights reserved.

Üzleti teljesítménymérés a sportban, - avagy miként segítheti a sportszervezetek vezetőit a Balanced Scorecard koncepció a stratégia szerinti működésben = Measuring Business Performance in Sports - How the Balanced Scorecard approach can help sports organisations in operating along strategic objectives

Napjainkban egyre nagyobb figyelem fordul a sporttevékenység társadalmi hasznosságára, ugyanakkor számos sportszervezet a túléléséért küzd. A legtöbb sportszervezetnél a sportteljesítmény mérése dominál, s viszonylag kevés figyelmet fordítanak az üzleti teljesítmény és az ezt befolyásoló tényezők mérésére, annak ellenére, hogy a vezetők tudatában vannak a sportteljesítmény és az üzleti teljesítmény kölcsönös összefüggésével. A sportteljesítményt a fogyasztói elégedettségen keresztül bevételre kell váltani, illetve biztosítani kell a finanszírozási forrásokat (gondolhatunk akár a játékosok fizetésére) a megfelelő sportteljesítmény eléréséhez. A sportszervezetek vezetőinek át kell látniuk a sportteljesítmény és az üzleti teljesítmény összefüggéseit, és azonosítaniuk kell a kritikus értékteremtő tényezőket. Ehhez adhat egy megfelelő gondolkodási keretet a Balanced Scorecard alkalmazása. Tanulmányunkban egy rövid áttekintést adunk a Balanced Scorecard alkalmazásának előnyeiről és kihívásairól a non-profit szervezetek esetében, majd egy magyarországi kézilabda klubnál készített esettanulmány segítségével megvizsgáljuk a BSC alkalmazási lehetőségét a sportkluboknál. _____ While performance measurement in the sport industry has a traditionally strong focus on sports results, commercial success of sports clubs needs to gain more ground. Sports results should generate market revenues, by satisfying customer needs, and allow continued investment in the further improvement of sports success (i.e. more funds for player transfers and wages). Club managers need to understand the complex relationship between on-field and off-the-field success, and identify critical success factors for achieving strategic objectives. The Balanced Scorecard approach provides a plausible framework for such analysis. Our paper explains the challenges of and opportunities for implementing a Balanced Scorecard system in non-profit organisations, and provides insights into its application in professional sport through an in-depth case study of a handball club in Hungary. We conclude by providing a model for managing sports organisations in line with strategic objectives, balancing out stakeholder expectations for both sports results and commercial success.

O Balanced ScoreCard como instrumento de gestão na Atividade Portuária em Portugal

Mestrado em Controlo da Gestão e dos Negócios

Balanced Scorecard para o serviço de urgência geral

Mestrado em Contabilidade

Knowledge management capabilities and organizational performance: an investigation into the effects of knowledge infrastructure and processes on organizational performance

Knowledge is one of the most important assets for surviving in the modern business environment. The effective management of that asset mandates continuous adaptation by organizations, and requires employees to strive to improve the company's work processes. Organizations attempt to coordinate their unique knowledge with traditional means as well as in new and distinct ways, and to transform them into innovative resources better than those of their competitors. As a result, how to manage the knowledge asset has become a critical issue for modern organizations, and knowledge management is considered the most feasible solution. Knowledge management is a multidimensional process that identifies, acquires, develops, distributes, utilizes, and stores knowledge. However, many related studies focus only on fragmented or limited knowledge-management perspectives. In order to make knowledge management more effective, it is important to identify the qualitative and quantitative issues that are the foundation of the challenge of effective knowledge management in organizations. The main purpose of this study was to integrate the fragmented knowledge management perspectives into the holistic framework, which includes knowledge infrastructure capability (technology, structure, and culture) and knowledge process capability (acquisition, conversion, application, and protection), based on Gold's (2001) study. Additionally, because the effect of incentives ̶̶ which is widely acknowledged as a prime motivator in facilitating the knowledge management process ̶̶ was missing in the original framework, this study included the importance of incentives in the knowledge management framework. This study also identified the relationship of organizational performance from the standpoint of the Balanced Scorecard, which includes the customer-related, internal business process, learning & growth, and perceptual financial aspects of organizational performance in the Korean business context. Moreover, this study identified the relationship with the objective financial performance by calculating the Tobin's q ratio. Lastly, this study compared the group differences between larger and smaller organizations, and manufacturing and nonmanufacturing firms in the study of knowledge management. Since this study was conducted in Korea, the original instrument was translated into Korean through the back translation technique. A confirmatory factor analysis (CFA) was used to examine the validity and reliability of the instrument. To identify the relationship between knowledge management capabilities and organizational performance, structural equation modeling (SEM) and multiple regression analysis were conducted. A Student's t test was conducted to examine the mean differences. The results of this study indicated that there is a positive relationship between effective knowledge management and organizational performance. However, no empirical evidence was found to suggest that knowledge management capabilities are linked to the objective financial performance, which remains a topic for future review. Additionally, findings showed that knowledge management is affected by organization's size, but not by type of organization. The results of this study are valuable in establishing a valid and reliable survey instrument, as well as in providing strong evidence that knowledge management capabilities are essential to improving organizational performance currently and making important recommendations for future research.

Avaliação do desempenho numa organização desportiva : o balanced scorecard adaptado às piscinas da Associação Humanitária de Bombeiros Voluntários de Colares

A gestão de uma organização, independentemente da sua natureza, representa na atualidade um grande desafio. Inicialmente, o sucesso no desenvolvimento do processo de gestão de uma organização depende, essencialmente, de uma estratégia bem formulada e implementada, mas no entanto, a longo prazo, este êxito só será possível se existir um mecanismo de monitorização que permita realizar ao longo do tempo uma avaliação do desempenho. O Balanced Scorecard (BSC), da autoria de Robert Kaplan e David Norton, na década de 90, surgiu inicialmente como uma metodologia de avaliação do desempenho e rapidamente começou a ser utlizado também como um sistema de gestão estratégica. Esta ferramenta pode ser utilizada nos mais variados tipos de organizações visto que pode ser adaptada às características e especificidades de cada uma. O presente estudo tem como objetivo adaptar o Balanced Scorecard a uma organização desportiva, as Piscinas da Associação Humanitária de Bombeiros Voluntários de Colares, de modo que, relativamente à metodologia empregue, este consiste num estudo de caso. Com o objetivo de suportar o estudo de uma forma coerente, foram utilizados como instrumentos de recolha de dados um conjunto de entrevistas e a análise documental. Como principal conclusão deste estudo retiramos que o BSC é de facto uma ferramenta muito útil para desenvolver a estratégia de uma organização e avaliar o seu desempenho.

Metodologias de avaliação do desempenho : aplicação do balanced scorecard nas modalidades de combate do Estádio Universitário de Lisboa

No contexto actual, de exigência de serviços de qualidade por parte da sociedade, os sistemas de avaliação do desempenho são essenciais para as organizações trilharem o caminho do sucesso. Assim sendo, a metodologia Balanced Scorecard, é a ideal para dar resposta a um combinado de problemas comuns a várias organizações, sendo um deles a gestão exclusivamente assente em indicadores financeiros. A metodologia empregue neste trabalho é uma investigação descritiva, representativa de um estudo de caso. Os instrumentos de pesquisa utilizados para a recolha de dados, foram as entrevistas não estruturadas, inquéritos de satisfação a utentes e colaboradores da escola e a análise documental. A principal conclusão deste estudo é que a metodologia Balanced Scorecard pode melhorar em vários aspectos, as perspectivas de aprendizagem e desenvolvimento, processo, financeira e clientes, possibilitando uma forma mais clara e precisa do caminho que deve ser percorrido pelo gestor, de forma a atingir todos os seus objectivos, nunca se desviando da sua missão.