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| 9.12 MB | Adobe PDF |
Abstract(s)
Nos dias que correm as organizações estão sujeitas às variações do meio
envolvente e, como tal, torna-se fulcral adotar ferramentas que as modernizem, protejam e
orientem no sentido certo. O controlo de gestão tem-se revelado benéfico neste sentido, na
medida em que cria condições para o alcance dos objetivos estabelecidos, prepara as
organizações para os diversos desafios e influencia as ações a tomar. Um dos instrumentos
nele integrado é o dashboard, que divulga de forma clara e objetiva as informações mais
relevantes, por meio dos indicadores de desempenho, contribuindo para a identificação de
potenciais erros e, consequentemente, tomada de decisões.
O presente estudo, inserido no âmbito de um estágio, teve como objetivo a
construção de um dashboard destinado aos órgãos executivos da Câmara Municipal de
Águeda (CMA), capaz de fornecer informação útil relativamente à receita, para que esta
pudesse ser analisada e monitorizada. A seleção dos indicadores de desempenho e a
formulação e preparação dos dados foram etapas chave na criação de um painel ajustado
com os objetivos da organização.
A revisão da literatura foi a base do projeto, suportando a elaboração da ferramenta
de forma coerente e enquadrada com o contexto atual. Da mesma forma, o conhecimento
da entidade também se revelou uma etapa fundamental, que, a par com o estudo prévio
viabilizou a identificação de um conjunto de indicadores de desempenho. Posteriormente,
por via de uma entrevista semiestruturada, foram definidos os indicadores de desempenho
assim como estrutura/design do dashboard final. Esta etapa alavancou o restante projeto, na
medida em que a partir dela foram recolhidos e formatados os dados que permitiram a
construção do painel com informação indispensável para uma gestão eficaz e eficiente.
O dashboard proposto satisfaz as necessidades sentidas, dado que apresenta
indicadores de desempenho enquadrados com os objetivos traçados, dotando os
utilizadores de um conjunto de mecanismos interativos e dinâmicos, essenciais para que
estes tenham, através de gráficos ilustrativos, um conhecimento claro e imediato da situação
atual da receita camarária, realizem análises das informações com um maior nível de
detalhe (drill-down) e tenham comportamentos que promovam o desenvolvimento da
mesma. O mesmo demonstrou ser possível às organizações do setor público adotarem este
tipo de instrumentos de controlo de gestão, abastecendo-se de informação de qualidade que
confere uma monitorização e análise do seu desempenho, a identificação de eventuais
falhas e tomadas de decisões mais seguras, em conformidade com os objetivos da
organização.
ABSTRACT: Nowadays, organizations are subject to the variations of the environment and, as such, it is essential to adopt tools that modernize, protect and guide them in the right direction. Management control has proven beneficial in this sense, as it creates conditions for the achievement of established goals, prepares organizations for the various challenges and influences the actions to be taken. One of the instruments integrated in it is the dashboard, which discloses in a clear and objective way the most relevant information, by means of performance indicators, contributing to the identification of potential errors and, consequently, to decision making. The present study, inserted in the scope of an internship, aimed to build a dashboard for the executive bodies of the Municipality of Águeda (CMA), capable of providing useful information regarding revenue, so that it could be analyzed and monitored. The selection of the performance indicators and the formulation and preparation of the data were key steps in the creation of a dashboard adjusted with the objectives of the organization. The literature review was the basis of the project, supporting the elaboration of the tool in a coherent way and in line with the current context. Likewise, the knowledge of the entity also proved to be a fundamental step, which, along with the previous study, enabled the identification of a set of performance indicators. Later, through a semi-structured interview, the performance indicators were defined, as well as the structure/design of the final dashboard. This step leveraged the rest of the project, as from it were collected and formatted the data that allowed the construction of the dashboard with indispensable information for an effective and efficient management. The proposed dashboard meets the needs felt, since it presents performance indicators framed with the objectives outlined, providing users with a set of interactive and dynamic mechanisms, essential for them to have, through illustrative graphics, a clear and immediate knowledge of the current situation of the municipal revenue, perform information analysis with a greater level of detail (drill-down) and have behaviors that promote its development. The same has shown that it is possible for public sector organizations to adopt this type of management control tools, providing them with quality information that allows them to monitor and analyze their performance, identify any flaws and make safer decisions, in accordance with the objectives of the organization.
ABSTRACT: Nowadays, organizations are subject to the variations of the environment and, as such, it is essential to adopt tools that modernize, protect and guide them in the right direction. Management control has proven beneficial in this sense, as it creates conditions for the achievement of established goals, prepares organizations for the various challenges and influences the actions to be taken. One of the instruments integrated in it is the dashboard, which discloses in a clear and objective way the most relevant information, by means of performance indicators, contributing to the identification of potential errors and, consequently, to decision making. The present study, inserted in the scope of an internship, aimed to build a dashboard for the executive bodies of the Municipality of Águeda (CMA), capable of providing useful information regarding revenue, so that it could be analyzed and monitored. The selection of the performance indicators and the formulation and preparation of the data were key steps in the creation of a dashboard adjusted with the objectives of the organization. The literature review was the basis of the project, supporting the elaboration of the tool in a coherent way and in line with the current context. Likewise, the knowledge of the entity also proved to be a fundamental step, which, along with the previous study, enabled the identification of a set of performance indicators. Later, through a semi-structured interview, the performance indicators were defined, as well as the structure/design of the final dashboard. This step leveraged the rest of the project, as from it were collected and formatted the data that allowed the construction of the dashboard with indispensable information for an effective and efficient management. The proposed dashboard meets the needs felt, since it presents performance indicators framed with the objectives outlined, providing users with a set of interactive and dynamic mechanisms, essential for them to have, through illustrative graphics, a clear and immediate knowledge of the current situation of the municipal revenue, perform information analysis with a greater level of detail (drill-down) and have behaviors that promote its development. The same has shown that it is possible for public sector organizations to adopt this type of management control tools, providing them with quality information that allows them to monitor and analyze their performance, identify any flaws and make safer decisions, in accordance with the objectives of the organization.
Description
Keywords
Controlo de Gestão Dashboard KPI Tomada de Decisão Desempenho