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A eficácia dos Sistemas de Controlo de Gestão no setor automóvel: caso de estudo sobre o Grupo DRT
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Abstract(s)
O objetivo do presente trabalho de investigação consiste em analisar e compreender o modelo de controlo de gestão utilizado na organização Grupo DRT, com o intuito de verificar se o controlo de gestão é eficaz e eficiente.
O tema abordado demonstra ser relevante, uma vez que, num mundo cada vez mais digital, a adoção da digitalização é um aspeto fulcral que auxilia, bastante, os sistemas de controlo de gestão das entidades e, como tal, o cumprimento dos objetivos e planos estratégicos elaborados.
Este estudo de caso é um estudo empírico qualitativo, cuja obtenção de dados baseou-se em entrevistas, análise documental e observações. Através dos dados obtidos na fase de desenvolvimento foi possível responder às seguintes questões de investigação elaboradas na fase de piloto: Como é que está organizado o processo de controlo de gestão na empresa? Quais os fatores que influenciam a eficácia do sistema de controlo de gestão? Como é que os gestores percecionam o sistema no âmbito do processo de tomada de decisão?
Com base nos resultados obtidos, verificou-se que o Grupo DRT teve sucesso na criação de um sistema de controlo de gestão que contem uma ferramenta híbrida, uma vez que o sistema SBI, desenvolvido internamente com o feedback dos gestores operacionais, foi construído a partir da lógica Balanced Scorecard e Tableaux de Bord e, como tal, adapta-se à eficácia e justeza do processo de tomada de decisão.
Os gestores operacionais, do Grupo DRT, têm um papel determinante na criação e construção de um sistema que é “vivo” e, como tal, estas conclusões são uma contribuição importante para a temática da gestão porque não estão muito vistas na literatura, ou seja, o papel dos gestores operacionais na construção de um sistema de controlo de gestão e a criação de uma ferramenta de controlo de gestão que faça uso da lógica do Balanced Scorecard e do Tableaux de Bord.
The aim of this research project is to analyze and understand the management control model used in the DRT Group organization, in order to check whether management control is effective and efficient. This topic is relevant since, in an increasingly digital world, the adoption of digitalization is a key aspect that greatly assists entities management control systems and, as such, compliance with the objectives and strategic plans drawn up. This case study is a qualitative empirical study whose data collection was based on interviews, document analysis and observations. Through the data obtained in the development phase, it was possible to answer the following research questions developed in the pilot phase: How is the management control process organized in the company? What factors influence the effectiveness of the management control system? How do managers perceive the system in the decision-making process? Based on the results obtained, it was found that the DRT Group was successful in creating a management control system that contains a hybrid tool, since the SBI system, developed internally with feedback from operational managers, was built on Balanced Scorecard and Tableaux de Bord logic and, as such, adapts to the effectiveness and fairness of the decision-making process. Operational managers, from the DRT Group, play a decisive role in creating and building a system that is “alive” and, as such, these conclusions are an important contribution to the subject of management because they are not widely seen in the literature, i.e. the role of operational managers in building a management control system and the creation of a management control tool that makes use of Balanced Scorecard and Tableaux de Bord logic.
The aim of this research project is to analyze and understand the management control model used in the DRT Group organization, in order to check whether management control is effective and efficient. This topic is relevant since, in an increasingly digital world, the adoption of digitalization is a key aspect that greatly assists entities management control systems and, as such, compliance with the objectives and strategic plans drawn up. This case study is a qualitative empirical study whose data collection was based on interviews, document analysis and observations. Through the data obtained in the development phase, it was possible to answer the following research questions developed in the pilot phase: How is the management control process organized in the company? What factors influence the effectiveness of the management control system? How do managers perceive the system in the decision-making process? Based on the results obtained, it was found that the DRT Group was successful in creating a management control system that contains a hybrid tool, since the SBI system, developed internally with feedback from operational managers, was built on Balanced Scorecard and Tableaux de Bord logic and, as such, adapts to the effectiveness and fairness of the decision-making process. Operational managers, from the DRT Group, play a decisive role in creating and building a system that is “alive” and, as such, these conclusions are an important contribution to the subject of management because they are not widely seen in the literature, i.e. the role of operational managers in building a management control system and the creation of a management control tool that makes use of Balanced Scorecard and Tableaux de Bord logic.
Description
Keywords
Contabilidade de gestão Controlo de gestão Processo de tomada de decisão Balanced scorecard Tableaux de bord