Nós vemos o presente e planejamos o futuro – Krishna vê o futuro e planeja o presente: Proposição e implementação de um método para identificação de objetivos estratégicos

Autores

DOI:

https://doi.org/10.14392/asaa.2025180206

Palavras-chave:

Pesquisa-ação, Planejamento estratégico, Objetivos estratégicos, Metas operacionais, Balanced Scorecard

Resumo

Objetivo: A motivação desta pesquisa decorre do reconhecimento claro da relevância do método de processo de planejamento organizacional. O objetivo do estudo consistiu em desenvolver e implementar um processo abrangente de planejamento estratégico em uma empresa farmacêutica, delineando os objetivos estratégicos e metas operacionais da organização.

Método: Adotou-se, neste estudo, a metodologia de pesquisa-ação. Dois pesquisadores participaram ativamente de todas as fases do processo de planejamento, seguindo as seis etapas do protocolo de pesquisa. O processo iniciou-se com a formulação da sequência de atividades do planejamento e foi concluído com a discussão, junto à diretoria, acerca da experiência e dos resultados obtidos.

Resultados: Obteve-se compreensão e aprendizado sobre as consequências práticas da implementação de etapas específicas de um método conceitual abrangente de planejamento estratégico no contexto empresarial farmacêutico. A intervenção gerou diversos achados relevantes, entre os quais se destacam: (i) a efetividade do uso de um questionário estruturado para identificar variáveis internas e externas por meio da análise SWOT; (ii) a dificuldade enfrentada pelos gestores em alcançar consenso sobre as prioridades estratégicas; (iii) a importância da liderança sênior na articulação dos temas estratégicos; e (iv) a coconstrução bem-sucedida de objetivos estratégicos e metas operacionais utilizando o referencial do Balanced Scorecard.

Contribuições: A literatura acadêmica evidencia uma lacuna entre pesquisa e prática, refletida na escassez de estudos que apliquem o método de pesquisa-ação ao planejamento estratégico na indústria farmacêutica. Em nível conceitual, o estudo propõe um método para identificação de objetivos estratégicos e metas operacionais. Em nível prático, relata e discute os resultados da aplicação do método em uma empresa farmacêutica real, oferecendo percepções, aprendizados e recomendações úteis para a adoção do método em outros contextos empresariais.

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Publicado

2025-11-04

Como Citar

Guerreiro, R., Russo, P. T., Amaral, J. V., & Mucci, D. M. (2025). Nós vemos o presente e planejamos o futuro – Krishna vê o futuro e planeja o presente: Proposição e implementação de um método para identificação de objetivos estratégicos. Advances in Scientific and Applied Accounting, 18(2), 122–141/142. https://doi.org/10.14392/asaa.2025180206

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