"overcommitting resources"

Há dias, no exame final deste curso apresentei este exemplo de não-conformidade:

"A empresa define objectivos que operacionaliza através da metodologia A3 e que são aprovados pela ADM. A empresa evidencia lacunas no controlo do estado de alguns desses projectos. Por exemplo, o projecto “Conquista do mercado Senegal” tinha uma data de conclusão prevista inicialmente para 28.02.2017. Estamos em Novembro de 2017, o projecto ainda está por concluir e a data prevista para a sua conclusão foi revista para 31.07.2017. (cláusula 6.3)"

Entretanto, neste artigo, "Executives Fail to Execute Strategy Because They’re Too Internally Focused":

"Diluting the focus of an organization by overcommitting resources institutionalizes mediocrity and cynicism. People feel set up to fail. Saying no is one of the greatest gifts an executive can give their organization. Too many leaders overestimate the capacity of their organizations under the ruse of “stretch goals” or “challenge assignments” to justify their denial of the organization’s true limitations. In one of the largest global retail companies I worked with, executional capacity was unusually constrained for an organization of its size and margins. I asked the CEO to estimate how many global initiatives (multicountry, more than $1 million in scope and budget) he thought were active at the enterprise level. He guessed 20 to 25. We did a comprehensive inventory for him — and stopped counting after we reached 147. Failure to make intentional, hard trade-offs when executing your strategy ensures that all efforts are likely to fall short of expected results." 

No exame pedia aos futuros auditores internos que ensaiassem uma proposta de acção correctiva. Engraçado que nenhum avançou com esta hipótese de causa: "overcommitting resources"