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A Importância do Controlo de Gestão no Sucesso Empresarial: estudo de caso
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Advisor(s)
Abstract(s)
Face à instabilidade cada vez maior do contexto empresarial, provocada pela
incerteza e inovação constantes e pela globalização dos mercados e da concorrência, a
informação assume-se como um recurso cada vez mais importante para a gestão das
organizações. Nesse sentido, nas últimas décadas tem existido um desenvolvimento dos
sistemas de controlo de gestão, de forma a proporcionar aos gestores instrumentos de
trabalho que lhes permitam a informação necessária para a realização do planeamento e da
monitorização constante da atividade, a fim de garantir-se uma resposta atempada aos
desvios e uma adequação permanente das competências e dos recursos aos desafios.
Sendo assim, este trabalho de investigação, tem por objetivo analisar o contributo
dos sistemas de controlo de gestão para o sucesso das empresas. Tal, exige um
conhecimento pormenorizado do funcionamento e dos procedimentos internos das
organizações. Assim, escolheu-se a metodologia de investigação designada de estudo de
caso, que foi posta em prática através da triangulação de diferentes fontes de informação,
como entrevistas, observações diretas e consulta de documentos e relatórios internos.A
empresa selecionada pertence a um dos maiores grupos portugueses de tecnologias de
informação, detém um sistema de controlo de gestão bastante desenvolvido e apresentou
um crescimento exponencial nos últimos anos. Relativamente à estrutura do trabalho, está
constituída em duas partes principais, a revisão da literatura e o estudo empírico, tendo
sido realizada uma reflexão sobre os instrumentos de controlo de gestão referidos pela
bibliografia e os que efetivamente foram colocados em prática pela empresa.
Os resultados da investigação, evidenciaram que embora os instrumentos de controlo
de gestão tenham sido importantes no desenvolvimento e sucesso do negócio, porque
permitiram uma melhor monitorização da atividade e um maior envolvimento dos gestores,
existiam diversas oportunidades para melhorar a eficácia do sistema implementado,
nomeadamente, ao nível do controlo da atividade (gestão de projetos e implementação do
balanced scorecard, a fim de se monitorizarem os fatores críticos de sucesso do negócio) e
ao nível do alinhamento dos gestores através da transformação das unidades de suporte em
centros de resultados, permitindo a avaliação e o estabelecimento de incentivos para todos
os gestores da empresa.
The instability is growing in the business environment, caused by uncertainty and constant innovation and by the globalization of markets and competition, and because of that, information is assumed as an important resource for the management of organizations Accordingly, in recent decades there has been a development of management control systems in order to provide working tools to managers to allow them the necessary information to carry out the planning and constant monitoring of activities to guarantee a timely response to deviations and fitness permanently the skills and resources to the challenges. Thus, this research work aims to analyze the contributionof management control systems to business success. This requires a detailed knowledge of the workings and procedures of organizations. So, we chose the research methodology of the case study, which was carried out through triangulation of different sources of information, such as interviews, direct observations and consultation of internal documents and reports. The selected company belongs to one of the largest Portuguese groups of information technology, has a very developed management control system and presented an exponential growth in recent years. Regarding the structure of the work is made up of two main parts, the literature review and the empirical study, being carried out a reflection on the management control instruments referred by literature and which were actually put into practice by the company. The results of the investigation showed that although the management control instruments have been important in the development and success of business because they allow better monitoring of activity and greater involvement of managers, there were several opportunities to improve the effectiveness of the implemented system, in particular at the activity level control (project management and implementation of the balanced scorecard in order to monitor the critical success factors of the business) and at the level of alignment of managers through the transformation of support units in results centers, enabling assessment and the establishment of incentives to all company managers.
The instability is growing in the business environment, caused by uncertainty and constant innovation and by the globalization of markets and competition, and because of that, information is assumed as an important resource for the management of organizations Accordingly, in recent decades there has been a development of management control systems in order to provide working tools to managers to allow them the necessary information to carry out the planning and constant monitoring of activities to guarantee a timely response to deviations and fitness permanently the skills and resources to the challenges. Thus, this research work aims to analyze the contributionof management control systems to business success. This requires a detailed knowledge of the workings and procedures of organizations. So, we chose the research methodology of the case study, which was carried out through triangulation of different sources of information, such as interviews, direct observations and consultation of internal documents and reports. The selected company belongs to one of the largest Portuguese groups of information technology, has a very developed management control system and presented an exponential growth in recent years. Regarding the structure of the work is made up of two main parts, the literature review and the empirical study, being carried out a reflection on the management control instruments referred by literature and which were actually put into practice by the company. The results of the investigation showed that although the management control instruments have been important in the development and success of business because they allow better monitoring of activity and greater involvement of managers, there were several opportunities to improve the effectiveness of the implemented system, in particular at the activity level control (project management and implementation of the balanced scorecard in order to monitor the critical success factors of the business) and at the level of alignment of managers through the transformation of support units in results centers, enabling assessment and the establishment of incentives to all company managers.
Description
Keywords
controlo de gestão avaliação do desempenho criação de valor management control performance evaluation value creation