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Proposta de Balanced Scorecard para o Departamento de Comunicação e Museu do Banco de Portugal

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Detalhes bibliográficos
Resumo:The current context of enormous globalization of markets and growing competitiveness in all sectors of the economy, whether private or public, for or nonprofit, raises several challenges for organizations and their management bodies. One of the strategic management and control systems that allows monitoring and managing these challenges is the Balanced Scorecard (BSC) (Kaplan & Norton, 1996). The BSC explains, through cause-effect relationships, how intangible assets can enhance tangible assets, facilitating the coordination and alignment of an organization's strategy with its daily activities. This study presents a BSC proposal for the Communication and Museum Department of Banco de Portugal. To this end, after collecting and analyzing internal documentation and conducting interviews, a strategic map was designed, identifying the strategic objectives of each perspective and interlinking them in cause-effect relationships. In addition, performance indicators for each strategic objective, as well as target for each indicator, were also identified. To make this BSC proposal more appealing to the management team, a dashboard with the performance indicators was prepared in Microsoft Excel. This BSC proposal aims to improve the performance of the department by increasing employee motivation due to specific performance measures and targets set and by improving the communication of strategic objectives, which allows all employees to identify their contribution to the department.
Autores principais:Ferrão, Vera Lúcia Pereira
Assunto:Management control systems Balance Scorecard Strategy Strategic map Sistemas de Controlo de Gestão Balance Scorecard Estratégia Mapa estratégico
Ano:2020
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso restrito
Instituição associada:Universidade de Lisboa
Idioma:português
Origem:Repositório da Universidade de Lisboa
Descrição
Resumo:The current context of enormous globalization of markets and growing competitiveness in all sectors of the economy, whether private or public, for or nonprofit, raises several challenges for organizations and their management bodies. One of the strategic management and control systems that allows monitoring and managing these challenges is the Balanced Scorecard (BSC) (Kaplan & Norton, 1996). The BSC explains, through cause-effect relationships, how intangible assets can enhance tangible assets, facilitating the coordination and alignment of an organization's strategy with its daily activities. This study presents a BSC proposal for the Communication and Museum Department of Banco de Portugal. To this end, after collecting and analyzing internal documentation and conducting interviews, a strategic map was designed, identifying the strategic objectives of each perspective and interlinking them in cause-effect relationships. In addition, performance indicators for each strategic objective, as well as target for each indicator, were also identified. To make this BSC proposal more appealing to the management team, a dashboard with the performance indicators was prepared in Microsoft Excel. This BSC proposal aims to improve the performance of the department by increasing employee motivation due to specific performance measures and targets set and by improving the communication of strategic objectives, which allows all employees to identify their contribution to the department.