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Controlo de Gestão nas PME do Distrito de Portalegre
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Abstract(s)
Perante as necessidades atuais das empresas motivadas pela globalização e consequente aumento da competitividade, e de acordo com a literatura, o controlo de gestão justifica-se pela importância que tem assumido no contributo para a gestão dos negócios e das empresas. O controlo de gestão é uma área de conhecimento que conjuga múltiplas perspetivas e domínios científicos, o que requer rigor na preparação da informação de gestão que suporta as decisões a tomar de acordo com o planeamento.
Foram prosseguidos os objetivos de identificar os instrumentos para a monitorização, de verificar os aspetos estratégicos da implementação de sistemas de controlo de gestão, de identificar a tipologia de gestor e a respetiva área de formação, de verificar a utilização das práticas de controlo, de identificar os motivos que conduzem à adoção ou não do controlo de gestão, de verificar o nível de importância da formação dos gestores no controlo e de identificar o papel do gestor e as dificuldades na implementação do controlo de gestão.
A metodologia utilizada foi baseada em técnicas estatísticas de análise descritiva e exploratória apoiadas num instrumento de inquérito por questionário dirigido aos gestores das empresas do distrito de Portalegre, com destaque para a análise de componentes principais para identificar as dimensões de perspetiva e os respetivos indicadores, a análise de grupos ou Clusters do perfil de empresário que permite identificar o gestor estratega, o gestor tático e o gestor operacional.
Os resultados obtidos são a expressão dos objetivos atingidos com uma metodologia adequada, permitindo concluir que o tecido empresarial do distrito de Portalegre é composto por 96% de microempresas, sendo o comercio e serviços a atividade económica realizada por 71% das empresas. A tipologia de gestores é caracterizada por 49% de estrategas, 47% de táticos e cerca de 4% de operacionais. A formação superior é possuída por 59% dos gestores, dos quais cerca de 31% tem formação em gestão e 5% em economia. Conclui-se ainda que 54% das empresas possui um sistema de controlo de gestão e os gestores são movidos para o controlo de gestão pelos fatores críticos de sucesso, especialmente pela perspetiva dos clientes, tendo as perspetivas do domínio financeiro e não financeiro sido apontadas com elevado nível de importância. Os “sistemas informáticos de gestão” são a ferramenta mais preferida pelos gestores
In the face of current needs of the companies motivated by the globalization and consequent increase of competitiveness and according to the literature, management control justifies by the relevance it has assumed in the contribution to business and enterprises management. Management control is a knowledge area that combines multiple perspectives and scientific domains which requires accuracy when preparing the management information which supports the decisions to be made according to planning. The following objectives were pursued: Identify the tools for the monitoring; Verify the strategic aspects of the implementation of management control systems; Identify the manager typology and respective training area; Verify the use of control practices; Identify the reasons that lead to the adoption or not of management control; Verify the level of importance of the managers’ education in the control; Identify the role of the manager and the hardships in the implementation of management control. The methodology used was based on statistical techniques of descriptive and exploratory analysis supported by a survey instrument directed to the CEOs of Portalegre district companies, with emphasis on the analysis of main components to identify the dimensions of perspective and the respective indicators, the analysis of groups or Clusters of the entrepreneur profile that allows identifying the strategic manager, the tactical manager, and the operational manager. The results obtained are the expression of the objectives achieved with an appropriate methodology, allowing to conclude that the business fabric of the Portalegre district is composed of 96% of micro-companies, with commerce and services being the economic activity carried out by 71% of the companies. The typology of managers is characterized by 49% of strategists, 47% of tactics, and about 4% of operational. Higher education is held by 59% of managers, of whom about 31% have a business administration degree and 5% have an economics degree. It is also concluded that 54% of the companies have a management control system and managers are moved to management control by critical success factors, especially from the perspective of customers, with the perspectives of the financial and non-financial domain being pointed out with the high level of importance. “Computer management systems” are the tool most preferred by managers
In the face of current needs of the companies motivated by the globalization and consequent increase of competitiveness and according to the literature, management control justifies by the relevance it has assumed in the contribution to business and enterprises management. Management control is a knowledge area that combines multiple perspectives and scientific domains which requires accuracy when preparing the management information which supports the decisions to be made according to planning. The following objectives were pursued: Identify the tools for the monitoring; Verify the strategic aspects of the implementation of management control systems; Identify the manager typology and respective training area; Verify the use of control practices; Identify the reasons that lead to the adoption or not of management control; Verify the level of importance of the managers’ education in the control; Identify the role of the manager and the hardships in the implementation of management control. The methodology used was based on statistical techniques of descriptive and exploratory analysis supported by a survey instrument directed to the CEOs of Portalegre district companies, with emphasis on the analysis of main components to identify the dimensions of perspective and the respective indicators, the analysis of groups or Clusters of the entrepreneur profile that allows identifying the strategic manager, the tactical manager, and the operational manager. The results obtained are the expression of the objectives achieved with an appropriate methodology, allowing to conclude that the business fabric of the Portalegre district is composed of 96% of micro-companies, with commerce and services being the economic activity carried out by 71% of the companies. The typology of managers is characterized by 49% of strategists, 47% of tactics, and about 4% of operational. Higher education is held by 59% of managers, of whom about 31% have a business administration degree and 5% have an economics degree. It is also concluded that 54% of the companies have a management control system and managers are moved to management control by critical success factors, especially from the perspective of customers, with the perspectives of the financial and non-financial domain being pointed out with the high level of importance. “Computer management systems” are the tool most preferred by managers
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Keywords
Controlo de Gestão PME Distrito de Portalegre fator crítico de sucesso instrumento de controlo de gestão Management Control SME Portalegre District critical success factor management control instrument