Como as empresas decidem e implantam estratégias de internacionalização, qual o valor adicionado e como avaliar consistentemente os resultados obtidos? Procurando responder essa questão, estuda-se o caso da gaúcha Artecola, empresa avançada em sua internacionalização. Descreve-se sua trajetória internacional e expõe-se o desempenho internacional registrado pela empresa, bem como os resultados identificados pelos seus dirigentes; coletados por meio de instrumento construído em formato BSC, considerando-se as características da internacionalização e os seus benefícios potenciais (Vantagens de Custo - VC, Benefícios de Rede - BR e Oportunidades de Aprendizado - AO). São identificados os padrões adotados segundo as teorias estudadas, da vertente econômica e da comportamental. Realiza-se discussão sobre a aplicabilidade dos indicadores de desempenho empregados. O processo divide-se em cinco fases e tem início com esporádicas exportações e uma postura reativa por parte da empresa na primeira fase (1963-1971), o que justifica a falta de registros do desempenho internacional. A empresa reconhece a necessidade de atualizar-se tecnologicamente através de parcerias com players internacionais avançados. Então, capacita-se a fim de viabilizar tais parcerias; além das OA, a empresa obtém VC em processos internos, conforme os resultados levantados pelos dirigentes (1972-1982). As primeiras parcerias são estabelecidas, e as vantagens de propriedade da Artecola são alavancadas na terceira fase (1983-1996). A busca por OA e VC (em processos internos) acaba na obtenção de BR e VC nos resultados financeiros. Novamente, os resultados são levantados através de relatos. A Artecola tem a sua expansão física iniciada concomitantemente à elaboração de seu primeiro planejamento estratégico. Centros de distribuição são inaugurados, e a internacionalização passa a integrar a Intenção Estratégica. A empresa reconhece mercados com vantagens de localização e percebe que suas vantagens de propriedade podem ser neles internalizadas. O controle do desempenho internacional apresenta seus primeiros registros. O compromisso de "ser referência na América Latina" traduz-se na perseguição por BR, obtidos com VC nos resultados financeiros, na quarta fase (1997-2001). A quinta fase se estende até 2008 e é marcada pela internalização das vantagens competitivas sob a forma de aquisições. As parcerias tecnológicas suportam a manutenção dessas vantagens. A compra de empresas locais permite rápido acesso ao mercado e ao conhecimento sobre ele. A Artecola reafirma a sua Intenção, que objetiva primordialmente os BR e as VC em resultados financeiros, atingidos com OA e levantados com maior número de registros da empresa, os quais parecem ter sua evolução atrelada ao grau de envolvimento da empresa em seu processo. O conjunto de indicadores objetivos e subjetivos empregados permite a identificação dos benefícios alcançados em cada fase, à exceção da primeira. Em termos de benefícios, o processo parece seguir seqüencialmente as relações de causa e efeito que interligam as perspectivas do BSC. Interpreta-se o processo de internacionalização como sustentado teoricamente pelo Paradigma Eclético - contudo, não se pode negar o Empreendedorismo Internacional nos seus primórdios e a presença de gradualismo durante todo o período estudado, com o aumento do nível de complexidade das atividades internacionais. Isso significa que uma teoria sozinha não dá conta de explicar o processo na íntegra satisfatoriamente. / How do companies decide and implement internationalization strategies, what is the added value and how to consistently evaluate the obtained results? In search of an answer, it is studied the case of Artecola, an internationalized company from Rio Grande do Sul. It is described its international trajectory and exposed the international performance registered by the company and the results identified by its directors; collected with a BSC-format instrument, build taking internationalization characteristics and potential benefits (Cost Advantages - CA, Network Benefits - NB and Learning Opportunities - LO) into consideration. The patterns adopted are identified according to behavioral and to economic theories. It is discussed the used indicators application. Artecola's internationalization process is divided into five phases and starts with sporadic exportations and a reactive corporate attitude (1963-1971) that justify the lack of international performance registration. Artecola realizes the need for technological updating by means of agreements with advanced international players. Then Artecola get restructured for making the alliances feasible; besides LO, the company obtains CA in internal-business-processes, as pointed out by the directors (1972-1982). The first alliances are formed and Artecola's ownership advantages are leveraged in the third phase (1983-1996). The search for LO and CA (in internal-business-processes) ends with acquisition of NB and CA in finance. Once again data comes from the directors' accounts. Artecola begins its physical expansion at the same time its first strategic planning is being established. Warehouses are open and internationalization becomes part of the Strategic Intention. Artecola recognizes location advantaged markets in which it can internalize its ownership advantages. International performance registration exhibits its first records. The intention of "being reference in Latin America" means a search for NB, obtained with CA in finance in the fourth phase (1997-2001). In the fifth phase (2002 on), Artecola internalizes its competitive advantages making acquisitions. Technological agreements hold the maintenance of these advantages up. Acquiring local companies allows Artecola to rapidly access the market and information on it. The company restates its Intention aiming principally NB and CA in finance, achieved with LO and identified with much more records that seem to have their evolution linked to Artecola's level of involvement in its own process. The objective and subjective indicators all together permit the identification of the achieved benefits in each phase but the first one. In terms of benefits, the process seems to sequentially follow the cause and effect relations that connect the BSC perspectives. It is interpreted that the process is supported by the Eclectic Paradigm - despite the existence of International Entrepreneurship in its beginning and the presence of increasing commitment and level of complexity in the international activities, which means that a theory cannot satisfactorily explain the whole process on its own.

Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-10-20T16:46:39Z No. of bitstreams: 1 Dissert Francisco de Assis B Alves.pdf: 2421473 bytes, checksum: b263fe53e51e4a5e32093b6a9e387ea4 (MD5) / Rejected by Biblioteca da Escola de Engenharia (bee@ndc.uff.br), reason: Boa tarde, Joana! Favor verificar o título na folha de aprovação, pois está diferente da folha de rosto. Abraço Catarina on 2017-10-23T15:19:02Z (GMT) / Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-10-23T16:44:19Z No. of bitstreams: 1 Dissert Francisco de Assis B Alves.pdf: 2353858 bytes, checksum: caf978a0b927c808eac759bf2baaf795 (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2017-10-30T13:13:12Z (GMT) No. of bitstreams: 1 Dissert Francisco de Assis B Alves.pdf: 2353858 bytes, checksum: caf978a0b927c808eac759bf2baaf795 (MD5) / Made available in DSpace on 2017-10-30T13:13:13Z (GMT). No. of bitstreams: 1 Dissert Francisco de Assis B Alves.pdf: 2353858 bytes, checksum: caf978a0b927c808eac759bf2baaf795 (MD5) Previous issue date: 2017-09-12 / Este estudo tem como proposta a elaboração de uma metodologia para a melhoria na gestão do planejamento do processo de compras em uma Instituição Pública de Ensino – CEFET/RJ, a partir do mapeamento das atividades da estrutura existente. A investigação teve como foco a análise do formato da gestão das solicitações de compras existentes no processo para aquisição de insumos e equipamentos, identificando as principais barreiras percebidas pelos responsáveis envolvidos no planejamento e alguns fatores que influenciam o processo. A natureza da pesquisa é a de um estudo aplicado e de abordagem qualitativa, privilegiando um entendimento analítico, documental, bibliográfico, investigação participativa e observação direta. O escopo do estudo ficou delimitado no contexto da instituição pública de ensino CEFET-RJ, Unidade Maracanã em análise, considerando que os resultados alcançados ao final da pesquisa; sirvam como exemplo para outras instituições públicas de ensino. Os resultados esperados indicam a melhoria da qualidade da gestão do planejamento do processo de compras na referida instituição a partir da utilização da abordagem do BSC, tais como: a comunicação interna efetiva para alavancar a interação entre os colaboradores, desta forma, assegurar a gestão do conhecimento, mapeamento do processo e a metodologia da gestão do planejamento do processo de compras. / This study proposes the elaboration of a methodology for the improvement in the management of the planning of the procurement process in a Public Educational Institution - CEFET / RJ, from the mapping of the activities of the existing structure. The research focused on the analysis of the format of the management of procurement requests in the process for the acquisition of inputs and equipment, identifying the main barriers perceived by those involved in planning and some factors that influence the process. The nature of the research is that of an applied study and a qualitative approach, privileging an analytical, documentary, bibliographic understanding, participatory research and direct observation. The scope of the study was delimited in the context of the public institution CEFET-RJ, Maracanã Unit under analysis, considering that the results achieved at the end of the research; serve as an example for other public educational institutions. The expected results indicate the improvement of the quality of the management of planning of the purchasing process in the referred institution, based on the use of the BSC approach, such as: effective internal communication to leverage the interaction between employees, thus ensuring the management of the knowledge, process mapping and procurement planning methodology.

Made available in DSpace on 2014-07-29T14:49:13Z (GMT). No. of bitstreams: 1 dissertacao cristiane santos.pdf: 344290 bytes, checksum: fb52547e09f930831fa7acf44fd2bae4 (MD5) Previous issue date: 2010-07-13 / Brazil history, with all the social, cultural and political implications, is directly related to agribusiness, which has presented throughout all this years an increasing, becoming more modern and contributing for the income of the country. The agribusiness sector which has instigated this study was the agricultural inputs reselling, which performs an important role on the products, inputs, equipments and service commercialization. Thus, this dissertation has the objective of indicate a control model for strategic management, which presents performance indicators of agricultural inputs reselling on Southwest Goiás, using a tool for aligning the indicators with the strategic objectives of this area. In order to develop the proposed work, it was used a qualitative approach, being the research considered exploratory-descriptive type, with the data collection based on a semi-structured interview with the companies leaders and by a questionnaire containing discursive and objective questions applied on companies collaborators and clients, with the intention of analyzing the agricultural inputs reselling organizational environment and indentifying the main strategies adopted for those companies. The proposal even presents the strategic and performance indicators suggested to the sector in study. The developed indicators have the four perspectives of the Balanced Scorecard: financial, clients/market, internal processes, learning and growth. The study allowed concluding the agricultural inputs reselling management is weak and need to be improved. The lack of controls, definition of goals and organizational strategies let the companies vulnerable and without condition of competing in a market where the clients have a lot of options, becoming them evens more demanding. Therefore, the strategic management for the performance monitoring, using indicators aligned with the objectives, can significantly contribute for the competitiveness increasing of the agricultural inputs reselling points on Southwest Goiás, as presented on this work / A história do Brasil com suas implicações sociais, políticas e culturais, está diretamente ligadas ao agronegócio, que ao longo dos anos vem crescendo, se modernizando, e contribuindo para geração de riqueza e renda do País. O setor do agronegócio que instigou este estudo é o de revendas de insumos agrícolas, que desempenha importante papel na comercialização de produtos, insumos, equipamentos, acessórios, implementos e serviços para o setor agropecuário. Assim, esta dissertação teve por objetivo geral indicar um modelo de controle e acompanhamento para a gestão estratégica, que apresente indicadores de desempenho para as revendas de insumos agrícolas no Sudoeste de Goiás, por meio de um instrumento que alinhe os indicadores aos objetivos estratégicos aplicados a este segmento. Para o desenvolvimento do tema proposto foi utilizada a abordagem qualiquantitativa, sendo a pesquisa do tipo exploratória-descritiva, com a coleta de dados baseada em entrevistas semi-estruturadas com os gestores das empresas e questionários com perguntas abertas e fechadas direcionados aos colaboradores das empresas, no intuito de analisar o ambiente organizacional das revendas de insumos agrícolas e identificar as principais estratégias adotadas por tais empresas. O estudo apresenta ainda as estratégias e indicadores de desempenho sugeridos ao segmento em estudo. Os indicadores desenvolvidos contemplam as quatro perspectivas do Balanced Scorecard: financeira; clientes/mercado; processos internos e aprendizado e crescimento. A pesquisa permitiu concluir que a gestão das revendas de insumos agrícolas é frágil e necessita de aprimoramento. A falta de controles, de definição de objetivos e estratégias organizacionais deixam as organizações vulneráveis e sem condições de competirem num mercado onde o cliente apresenta um crescente nível de exigência, e está cercado de opções. Diante deste contexto, a gestão estratégica voltada para o acompanhamento do desempenho através da utilização de indicadores alinhados com os objetivos estratégicos contribui para o aumento da competitividade das revendas de insumos agrícolas do sudoeste goiano, conforme apresentado nesse trabalho

Made available in DSpace on 2016-03-15T19:32:49Z (GMT). No. of bitstreams: 1 Clovis Barbosa.pdf: 1789151 bytes, checksum: 9008dc0e5e6380ca419ea26f9e7d44a0 (MD5) Previous issue date: 2013-12-10 / The balanced scorecard (BSC) has enabled positive results for organizations, as it reveals a tool that assists in managing the strategies and identifies the performance indicators that measure the achievement of goals. Seeking to extend the knowledge on the subject was prepared initially a literature search on the key concepts of the BSC. As a result, we developed a case study aimed to analyze the results obtained in the implementation of the BSC in a family business in the service sector company named ALFA here. The data collection instrument used was a semi-structured interview guide, and the data collected were analyzed using the technique of content analysis. The results obtained from the case study show that the BSC has brought benefits to the company's management as improved internal processes, human capital investment and a clear and comprehensive overview of the strategic objectives with goal setting focused on strategy. With content analysis we identified seven main categories: Determinants for the Implementation of the BSC ALFA; Family of Culture ALFA Influencing the Implementation of BSC, BSC and Strategy Implementation in ALFA; BSC Changing and Improving Management in ALFA, Problems in the implementation of the BSC ALFA; Learning from the implementation of the BSC ALFA and Certainties and Doubts About the implementation of BSC in ALFA, that illustrates the results of the research. The main findings of the research were: the company is actually getting tangible benefits with the implementation of the BSC and its managers achieved an excellent tool to assist them in managing the company. It is understood that the results of the research can be applied directly to other companies such as ALFA family nature, or even for small or medium sized businesses that are planning to deploy the BSC. / O balanced scorecard (BSC) tem possibilitado resultados positivos às organizações, pois se revela uma ferramenta que auxilia no gerenciamento das estratégias e identifica os indicadores de desempenho que medem o alcance das metas. Em busca de ampliar o conhecimento sobre o assunto, foi elaborada, inicialmente, uma pesquisa bibliográfica sobre os principais conceitos do BSC. Na sequência, foi desenvolvido um estudo de caso que objetivou analisar os resultados obtidos na implantação do BSC em uma empresa familiar do setor de serviços aqui denominada empresa ALFA. O instrumento de coleta de dados utilizado foi um roteiro de entrevistas semiestruturado, sendo que os dados coletados foram analisados com a técnica da análise de conteúdo. Os resultados obtidos com o estudo de caso revelam que o BSC trouxe benefícios para a gestão da empresa como: melhorias nos processos internos, investimento em capital humano e uma visão clara e abrangente dos objetivos estratégicos com a definição de metas focadas na estratégia. Com a análise de conteúdo foram identificadas sete categorias principais, que são: Fatores Determinantes para a Implantação do BSC na ALFA; Cultura Familiar da ALFA Influenciando a Implantação do BSC; O BSC e a Implementação da Estratégia na ALFA; BSC Alterando e Melhorando a Gestão na ALFA; Problemas de Implantação do BSC na ALFA; Aprendendo com a Implantação do BSC na ALFA e Certezas e Indagações Sobre a Implantação do BSC na ALFA, que ilustram os resultados da pesquisa. As principais constatações da pesquisa foram: a empresa está de fato obtendo benefícios tangíveis com a implantação do BSC e, seus gestores ganharam uma excelente ferramenta para auxiliá-los na gestão da empresa de natureza familiar. Entende-se que os resultados da pesquisa podem ser de aplicação direta a outras empresas de natureza familiar como a ALFA, ou mesmo, para empresas de pequeno ou médio porte que estejam planejando implantar o BSC.

This thesis deals with utilization of strategic concept Balanced Scorecard for enterprise management and IT Balanced Scorecard for enterprise Informatics management. Both these concepts are applied for prosperity and crisis periods. The output of thesis is processed by means of using concept Balanced Scorecard for period of economic prosperity and crisis. Following that application of this concept are in created strategic maps in thesis, which show relationships between objectives in each perspective of Balanced Scorecard. The solution provides sight of enterprise management for two observed periods. There is visible continuity of individual objectives on primary objective of company. Model includes influence of ICT on enterprise management. From model is evident, that with using application Balanced Scorecard concept in crisis period is more effectively management due to the high savings rate. Result of this thesis is comparation of set objectives, at which is used SMART method both in times of economic prosperity and crisis. It is applied at classic Balanced Scorecard and simultaneously also at its derivation IT Balanced Scorecard. For the scientific method can be described secondly comparation of both observation periods and then build a model of both strategic maps.

This thesis is focused on the possibility of using Business Intelligence tools in a non-profit organization. These tools should be used to create regular and special data analyses and to replace current, no longer satisfactory method of data processing. The main objective was to create a proposal of implementation of Business Intelligence solution for the Children's Safety Line (Sdružení Linka bezpečí). In order to fulfil the main objective, secondary objectives were identified, specifically the discovery of a suitable adjustment of the Balanced Scorecard methodology for non-profit organizations and its application on the Children's Safety Line. The main objective of this thesis was achieved by creating a proposal; the proposed solution was implemented in the Safety Line environment. The thesis is devided into a theoretical and practical part. The theoretical part uses Business Intelligence tools, Balanced Scorecard methodology (adjusted for non-profit sector) and contains the Commentated research. The practical part is devoted to a general description of the Safety Line, application of BSC methodology, and a proposal of Business Intelligence implementation in the Safety Line.

The need to steer economic development has always been great and as management model has the balanced scorecard has been popular since the mid- 1990s, mainly in the private sector but also in the municipal sector. The introduction of the balanced scorecard has been primarily to organizations to see more than economic dimensions. The Balanced Scorecard was originally a measurement system, and today it works more as a strategic instrument. In our study is a case study to evaluate a municipality and how they make use of the balanced scorecard as a tool for strategic and value-adding work in municipal activities. In the local business is it important that the organization adapts the balanced scorecard, so it fits on the basis that it is a politically driven organization, with mandates, committees and administrations. In our study, we used a qualitative method with a deductive approach. In the study, we have gathered information through a case study where we interviewed 7 people in leading positions. In our analysis and results section, we came to the conclusion that the municipality does not use the balanced scorecard correctly. We also found that the balanced scorecard as a tool for value creation and strategic planning does not work in a favorable way. In our study, we see difficulties with the implementation of the balanced scorecard. If the municipality has invested in implementing the balanced scorecard at all levels of the business so the municipality would be able to use it on one of the activities more adequately. When the municipality is a politically driven organization, it is important that vision alive and changing based on the conditions that reflect the outside world and the municipality in general. Looking at a vivid vision, goals and business ideas, it's balanced scorecard in line with how a balanced scorecard should look like. The municipality has a strategic plan in terms of staff and employees at large. In the study, we have seen that the strategic plan is not followed up in a good way and for the business favorably, the municipality chooses the easy way out for evaluation. Employee participation to changes and ongoing human resources management feels nonexistent. However, as has been the vision of creating empowered and motivated employees. In our conclusion, we describe how we in our study look at the use of the balanced scorecard in municipal operations. We can also discern that a balanced scorecard as a tool for value creation and strategic work is good if it is used properly. In the study, we have concluded that the municipality we have chosen to study should not use the balanced scorecard when you have not created the tools and platforms required for employees, civil servants and politicians to evaluate, monitor and create a living scorecard change over time. The study reveals major shortcomings in the implementation, evaluation and follow-up possibilities, and the consequence of this is that the balanced scorecard is not - 4 - preferable in municipal operations as a strategic instrument for value creation and long-term planning. / Behovet att styra den ekonomiska utvecklingen har alltid varit stort och som styrmodell har det balanserade styrkortet varit populärt sedan mitten av 1990- talet. Främst inom den privata sektorn men även inom den kommunala sektorn. Införandet av det balanserade styrkortet har främst varit för att organisationerna skall kunna se mer än de ekonomiska måtten. Det balanserade styrkortet var från början ett mätsystem och idag fungerar det mer som ett strategiskt instrument. I vår fallstudie utvärderar vi en kommun och hur de använder sig av det balanserade styrkortet som ett instrument för det strategiska och värdeskapande arbetet inom den kommunala verksamheten. Inom den kommunala verksamheten är det av vikt att organisationen anpassar det balanserade styrkortet så det passar in utifrån att den är en politiskt styrd organisation, med mandatperioder, nämnder och förvaltningar. I vår studie har vi använt oss av en kvalitativ metod med en deduktiv ansats. I studien har vi samlat in information genom en fallstudie där vi intervjuat 7 personer i ledande position. I vår analys och resultatdel kom vi fram till att kommunen inte använder sig av det balanserade styrkortet på rätt sätt. Vi kommer även fram till att det balanserade styrkortet som instrument för värdeskapande och strategiskplanering inte fungerar på ett gynnsamt sätt. I vår studie ser vi svårigheter med implementeringen av det balanserade styrkortet. Vi ser vidare att om kommunen satsat på att implementera det balanserade styrkortet på alla nivåer i verksamheten skulle kommunen kunna använda det på ett för verksamheten mer adekvat sätt. Då kommunen är en politiskt styrd organisation är det av vikt att visionen lever och förändras utifrån de förutsättningar som speglar omvärlden och kommunen i stort. Ser vi till en levande vision, mål och verksamhetsidéer är det balanserade styrkortet väl i linje med hur ett balanserat styrkort bör se ut. Kommunen har en strategiskplan när det gäller personal och medarbetare i stort. I studien har vi sett att den strategiska planen inte följs upp på ett bra och för verksamheten gynnsamt sätt, kommunen väljer den enkla vägen för utvärdering. Delaktigheten bland medarbetarna för förändringar och löpande personalpolitiska frågor känns obefintlig. Dock så har man visionen om att skapa delaktiga och motiverade medarbetare. - 5 - I vår slutsats beskriver vi hur vi i vår studie ser på användningen av det balanserade styrkortet inom kommunal verksamhet. Vi kan även skönja att ett balanserat styrkort som instrument för värdeskapande och strategiskt arbete är bra om det används på rätt sätt. I studien har vi kommit fram till att kommunen vi har valt att studera inte bör använda sig av balanserat styrkort då kommunen inte skapat verktygen och de plattformar som behövs för medarbetare, tjänstemän samt politiker för att utvärdera, följa upp och skapa ett levande styrkort som förändras över tid. Studien visar på stora brister i implementeringen, utvärdering och uppföljningsmöjligheter och följden av detta är att det balanserade styrkortet inte är att föredra inom kommunal verksamhet som ett strategiskt instrument för värdeskapande och långsiktigplanering.

In this era of globalisation and fierce competition amongst businesses, there is a need to improve advanced operations management philosophies such as just-in-time (JIT) manufacturing to enhance business performance. Literature review shows that there is no mechanism so far to identify key JIT drivers relevant to a given organisation and its production processes, and their impact on enterprise performance. The research carried out here therefore involved the development of a generic performance measurement model to identify and capture the influence of JIT practices on enterprise performance. A conceptual performance measurement model, which was designed based on comprehensive literature review and informal interviews/discussions with both academic researchers and industry practitioners describes the link between JIT drivers (Xi) and measurable performance (Y). This mathematically determined model is aimed at assisting managers in the systematic identification of the influence of key JIT drivers on enterprise performance using a multidimensional tool such as the extended balanced scorecard. The case study approach was selected as the most suitable methodology for testing and validating the conceptual model in JIT enabled production plant and was applied to the production process of Denso Manufacturing (UK) Ltd., a global automotive component manufacturer. A novel eight-step implementation procedure was designed to collect data, which were analysed and validated by design of experiments, linear mathematical modelling, computer based dynamic simulation and analytic hierarchy process tool. The performance measurement model was then successfully applied to a non-automotive component production plant (Risane Ltd.). In conclusion, the performance measurement model can now be suitably applied to JIT enabled manufacturing environments using relevant organisation specific JIT drivers and key performance indicators to optimise system performance. The contribution to knowledge is an innovative, user friendly, robust and multidimensional performance measurement model enabling industry practitioners to optimise JIT processes with substantial performance enhancement. The model could also be applied by future researchers to other operations management philosophies and industries, and at a higher level could be developed into a self-optimising software package, which will enable rapid determination of the key control parameters needed to optimise process performance just in time.

Made available in DSpace on 2015-03-05T19:11:29Z (GMT). No. of bitstreams: 0 Previous issue date: 6 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Diversos estudos têm apontado que a busca das empresas de capital aberto em atender às expectativas dos acionistas pode muitas vezes ter como conseqüência a tomada de decisões com foco no lucro imediato. Isso teria como conseqüência a perda de oportunidades de investimento em projetos mais lucrativos, com retorno a médio e longo-prazo. Alguns pesquisadores entendem que esse fato pode ser sanado com o uso de ferramentas de gestão que proporcionem o equilíbrio entre aspectos financeiros e não-financeiros na empresa. Dentre esses pesquisadores, Kaplan e Norton afirmam ser esta a principal virtude do Balanced Scorecard (BSC). Considerando o problema a que essa ferramenta visa solucionar, o presente estudo buscou identificar se as características da mesma são mais aderentes às empresas de capital aberto do que às de capital fechado. A questão foi investigada através de uma survey envolvendo a participação de executivos de 77 empresas com faturamento acima de R$10 milhões. Análises de distribuições de freqüência, t / Several researchers have pointed out that the focus public companies have on meeting shareholders expectations may frequently lead decision makers to focus on short-term profits. As a consequence, this would lead to the loss of investment opportunities in more profitable mid-term and long-term return projects. Some researchers support that the mentioned problem can be solved with the use of management tools that bring balanced between financial and non-financial aspects in the company. Among these researchers, Kaplan and Norton argue that to facilitate kind of balance is Balanced Scorecard’s (BSC) main virtue. Considering the problem BSC aims to solve, this study seeks to identify if that tools characteristics are more adherent to public companies than to private companies. The problem was investigated through a research involving executives from 77 companies with annual revenues above R$10 million. Frequency distribution analyses, chi-square tests, and Phi and Cramér’s V tests were applied with the use of SP

Made available in DSpace on 2016-04-25T16:44:52Z (GMT). No. of bitstreams: 1 Luis Eduardo de Carvalho.pdf: 2316076 bytes, checksum: 8d16018d7c3c4d5f7439b9305aadb29f (MD5) Previous issue date: 2006-12-05 / The overall purpose of this research is to verify if the implementation of the managerial practice balanced scorecard stimulates the occurrence of strategic learning. The reasons for this study were the importance of strategic learning for company s survival and the emergent adoption of balanced scorecard by companies inside and outside Brazil. The methodology was literature review, hypothesis test trough a survey with companies which implemented balanced scorecard and case studies with two companies. The survey results confirmed the strong contribution of balanced scorecard for strategic learning, but an ambiguous contribution for emergent strategies, where it was observed the least growth and the single answers where there were intensity reduction for 9% of the interviewees. The case studies increased the understanding about what happens with new strategies emergence, once that the initial hypothesis was that balanced scorecard would make the strategy more rigid, it was clear that balanced scorecard has some interference in the moment of possible new strategies are evaluated by its owners. As a final concern, it is possible conclude that balanced scorecard implementation can simultaneously stimulate and do not stimulate the occurrence of strategic learning / O objetivo geral desta pesquisa é verificar se implantação da prática de gestão balanced scorecard favorece a ocorrência da aprendizagem estratégica. As causas que motivaram o estudo foram a relevância da aprendizagem estratégica para a sobrevivência das empresas e a crescente adoção do balanced scorecard por empresas dentro e fora do Brasil. A metodologia utilizada no trabalho foi a revisão bibliográfica; construção e teste da hipótese, através de sondagem com empresas que implementaram a prática de gestão, e estudo de casos com duas empresas. Os resultados da sondagem mostraram forte contribuição do balanced scorecard para a aprendizagem estratégica, mas uma contribuição ambígua na ocorrência de estratégias emergentes, onde se observou o menor crescimento dentre todos os analisados, sendo também o único com respostas individuais de redução de intensidade para 9% dos entrevistados. Os estudos de caso aumentaram a compreensão sobre o que ocorre com a abertura a emersão de novas estratégias, uma vez que a hipótese inicial de que o balanced scorecard tornaria a estratégia rígida , mas houve indícios que o balanced scorecard interfira negativamente em uma etapa anterior, no momento em que as possíveis estratégias emergentes são avaliadas pelos proponentes. Como uma consideração final, conclui-se que a implantação do balanced scorecard pode simultaneamente favorecer e desfavorecer a ocorrência da aprendizagem estratégica