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Advisor(s)
Abstract(s)
A competitividade em todas áreas de atividade do mundo atual tem estado muito acentuada. O
controlo de gestão tem sido uma ferramenta utilizada para aferir o grau de desempenho das
empresas por via de indicadores, e com a informação produzida servir para a empresa ser
mais competitiva em relação a outra. A partir do método de estudo de caso foram definidas
duas perguntas de investigação que são: “O controlo de gestão na COBA é eficaz? Como é
feito o controlo de gestão na COBA?” Conseguiu-se recolher informação qualitativa,
nomeadamente por entrevistas e registos documentais da empresa, possibilitando saber de que
forma é feito o controlo de gestão dessa empresa de engenharia, quais os instrumentos
utilizados, aspetos positivos e negativos. Diferente de outras empresas que comercializam
bens, esta empresa comercializa serviços, e o controlo de gestão tem como foco principal
auxiliar na gestão dos diferentes projetos realizados pela empresa. Da literatura consultada e
de toda informação qualitativa recolhida dentro da empresa, foi possível aferir que a empresa
tem um controlo de gestão bem montado, permitindo que os planos de curto e médio prazo
sejam executados de forma sustentável, existindo um controlo orçamental que consegue
corrigir os desvios apresentados a partir de informação atempada, boa definição de centros de
responsabilidade e acima de tudo um diálogo fluido e transparente. Existem também aspetos
do controlo de gestão feitos pela empresa que precisam de ser melhorados, como serem
introduzidos novos indicadores para a medição de produtividade, a melhor definição dos
preços de transferência interna, a implementação de um balanced scorecard com pouco mais
de uma dúzia de indicadores e medidas de aumento de competitividade em relação a outras
empresas com a mesma atividade.
The competitiveness in all areas of activity in the current world has been very accentuated. Management control has been a tool used to assess the degree of performance of companies by means of indicators, and with the information produced serve for the company to be more competitive in relation to another. Based on the case study method, two research questions were defined: "Is management control in COBA effective? How is management control done in COBA?" It was possible to collect qualitative information, namely through interviews and documentary records of the company, making it possible to find out how management control is carried out at this engineering company, which instruments are used, the positive and negative aspects. Unlike other companies that sell goods, this company sells services, and management control has as its main focus to assist in the management of the different projects carried out by the company. From the literature consulted and all qualitative information gathered within the company, it was possible to ascertain that the company has a wellestablished management control system, allowing short and medium-term plans to be executed in a sustainable manner, with budgetary control that is able to correct deviations based on timely information, a good definition of responsibility centers and above all, a fluid and transparent dialogue. There are also aspects of management control done by the company that need to be improved, such as the introduction of new indicators for measuring productivity, better definition of internal transfer prices, implementation of a balanced scorecard with little more than a dozen indicators and measures to increase competitiveness in relation to other companies with the same activity.
The competitiveness in all areas of activity in the current world has been very accentuated. Management control has been a tool used to assess the degree of performance of companies by means of indicators, and with the information produced serve for the company to be more competitive in relation to another. Based on the case study method, two research questions were defined: "Is management control in COBA effective? How is management control done in COBA?" It was possible to collect qualitative information, namely through interviews and documentary records of the company, making it possible to find out how management control is carried out at this engineering company, which instruments are used, the positive and negative aspects. Unlike other companies that sell goods, this company sells services, and management control has as its main focus to assist in the management of the different projects carried out by the company. From the literature consulted and all qualitative information gathered within the company, it was possible to ascertain that the company has a wellestablished management control system, allowing short and medium-term plans to be executed in a sustainable manner, with budgetary control that is able to correct deviations based on timely information, a good definition of responsibility centers and above all, a fluid and transparent dialogue. There are also aspects of management control done by the company that need to be improved, such as the introduction of new indicators for measuring productivity, better definition of internal transfer prices, implementation of a balanced scorecard with little more than a dozen indicators and measures to increase competitiveness in relation to other companies with the same activity.
Description
Keywords
Controlo de Gestão Engenharia COBA