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A eficácia do sistema de controlo de gestão e da gestão da informação no processo de tomada de decisão: o caso da empresa Solférias
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Abstract(s)
A realização desta dissertação tem o objetivo de proporcionar, ao mundo académico e
empresarial, insights relevantes sobre o processo de controlo de gestão. Pretende-se, ainda, dar
contributos necessários para a área do Turismo ao nível das práticas de controlo de gestão, visto
não haver muitos estudos sobre as implicações dos sistemas de controlo de gestão no setor.
Um adequado sistema de controlo de gestão auxilia a organização a ter sucesso,
dispondo de um conjunto de instrumentos que motivem os gestores a alcançarem os objetivos
estratégicos.
O desenvolvimento deste trabalho seguiu as questões de investigação formuladas:
1. Como é que o sistema de informação de gestão está implementado na empresa
Solférias, de forma a suportar o processo de tomada de decisão? Complementarmente, como
é que a informação é recolhida, tratada e divulgada aos gestores?
2. Como é que os sistemas de controlo de gestão se adaptam a novos
acontecimentos na vida das organizações?
A presente investigação divide-se em três partes. Na primeira parte procedeu-se ao
levantamento teórico, expondo os conceitos defendidos por vários autores sobre o tema
Controlo de Gestão. A segunda parte destina-se ao trabalho empírico, onde a metodologia
utilizada foi a qualitativa e o estudo de caso como método de pesquisa. O processo de recolha
de dados foi realizado com base em entrevistas e análise documental. A discussão é a terceira
parte relevante desta investigação, destinando-se à comparação dos resultados encontrados no
estudo empírico com o levantamento teórico, para responder às questões de investigação.
O estudo de caso foi realizado a uma empresa do setor turístico português: Solférias. A
partir da evolução da empresa, efetuou-se um levantamento dos principais marcos no processo
de controlo de gestão e no sistema de informação de gestão - instrumentos, procedimentos
internos e novas linhas estratégicas que integram a organização. Em termos de resultados, comprovou-se que o sistema de informação de gestão é eficaz
no apoio ao processo de tomada de decisão, tendo-se também constatado o envolvimento da
estrutura organizacional. Os findings sugerem que a Solférias se preocupa em manter os
colaboradores motivados, pois isso definirá o sucesso organizacional.
Além disso, foi possível apurar que à medida que a empresa evolui e define novas
orientações estratégicas os sistemas de controlo de gestão e de informação de gestão adaptamse
em conformidade.
Considera-se que o presente estudo é relevante para área de Gestão de Empresas ao nível
das práticas de controlo de gestão. Compreende-se que o sistema não é estático, devendo haver
uma monitorização contínua dos instrumentos que compõem o controlo de gestão.
The purpose of this dissertation is to provide the academic and business world relevant insights about the process of management control. It is also intended to provide the necessary contributions to the Tourism industry in terms of management control practices, since there are not many studies on the implications of the management control systems in this sector. An adequate management control system helps the organization to succeed, providing a set of instruments that motivate managers to achieve strategic goals. The development of this work followed the research questions formulated: 1. How is the management information system implemented in the Solférias company, in order to support the decision-making process? In addition, how is the information collected, processed and disclosed to the managers? 2. How do management control systems adapt to new events in organizational life? This investigation is divided into three parts. In the first part, theoretical research was carried out, exposing the concepts defended by several authors on the topic of Management Control. The second part is the empirical work, where the methodology used was qualitative and a case study is displayed. The process of data collection was based on interviews and document analysis. The discussion is the third relevant part of this investigation, aiming at comparing the results found in the empirical study with the theoretical survey, in order to answer the investigation questions. The case study was applied to a company in the Portuguese tourism sector: Solférias. Based on the company's evolution, a survey on the main milestones in the management control process and in the management information system - instruments, internal procedures and new strategic lines that make up the organization. In terms of results, it was verified that the management information system is effective in supporting the decision-making process, and the involvement of the organizational structure was also confirmed. The findings demonstrated that Solférias is concerned with keeping their employees motivated, as this will define its organizational success. In addition, the results suggest that as the company evolves and defines new strategic guidelines, the management control and management information systems adapt accordingly. This study is considered relevant to the area of Business Management in terms of management control practices. It is understood that the system is not static, and there must be continuous monitoring of the instruments that build up the management control.
The purpose of this dissertation is to provide the academic and business world relevant insights about the process of management control. It is also intended to provide the necessary contributions to the Tourism industry in terms of management control practices, since there are not many studies on the implications of the management control systems in this sector. An adequate management control system helps the organization to succeed, providing a set of instruments that motivate managers to achieve strategic goals. The development of this work followed the research questions formulated: 1. How is the management information system implemented in the Solférias company, in order to support the decision-making process? In addition, how is the information collected, processed and disclosed to the managers? 2. How do management control systems adapt to new events in organizational life? This investigation is divided into three parts. In the first part, theoretical research was carried out, exposing the concepts defended by several authors on the topic of Management Control. The second part is the empirical work, where the methodology used was qualitative and a case study is displayed. The process of data collection was based on interviews and document analysis. The discussion is the third relevant part of this investigation, aiming at comparing the results found in the empirical study with the theoretical survey, in order to answer the investigation questions. The case study was applied to a company in the Portuguese tourism sector: Solférias. Based on the company's evolution, a survey on the main milestones in the management control process and in the management information system - instruments, internal procedures and new strategic lines that make up the organization. In terms of results, it was verified that the management information system is effective in supporting the decision-making process, and the involvement of the organizational structure was also confirmed. The findings demonstrated that Solférias is concerned with keeping their employees motivated, as this will define its organizational success. In addition, the results suggest that as the company evolves and defines new strategic guidelines, the management control and management information systems adapt accordingly. This study is considered relevant to the area of Business Management in terms of management control practices. It is understood that the system is not static, and there must be continuous monitoring of the instruments that build up the management control.
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Keywords
Sistema de controlo de gestão Sistema de informação de gestão Tomada de decisão Orientações