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Controlo de Gestão - Uma ferramenta para monitorização dos objetivos operacionais
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 7.14 MB | Adobe PDF |
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Abstract(s)
Os sistemas de controlo de gestão desempenham um papel fundamental na prossecução da competitividade organizacional. A adequada resposta das organizações aos diversos desafios que se lhe deparam está relacionada com a correta seleção e utilização de instrumentos de Controlo de Gestão. Os gestores necessitam de instrumentos que lhes garantam informações relevantes, apresentadas de forma sintética e em tempo oportuno, que possibilitem o entendimento da evolução das atividades, bem como do impacto das medidas tomadas, proporcionando, desta forma, a tomada de melhores decisões e o alcançar melhores desempenhos.
Neste relatório descreve-se a realização de um projeto, o qual teve origem na identificação de um problema existente numa unidade operacional de uma empresa de serviços de grande dimensão. Nesta, os instrumentos de controlo de gestão aí existentes não proporcionavam informação atualizada e de qualidade. Assim, efetuou-se uma pesquisa de base bibliográfica sobre os principais instrumentos de controlo de gestão existentes e a sua evolução, que possam ser adotados na resolução do problema, procedendo-se à sua seleção de acordo com as características da empresa e a natureza do problema identificado. Para sua implementação desenvolveu-se de raiz uma aplicação que permite o controlo de alguns indicadores considerados relevantes. Decorrido o período de teste da sua implementação, e após análise dos resultados obtidos, verificou-se que com o novo instrumento de controlo melhoraram as condições de monitorização, potenciando-se ainda, entre outras vantagens, a melhoria do desempenho, quer a nível individual, quer a nível da globalidade da unidade operacional.
Considera-se que o instrumento desenvolvido poderá com facilidade ser replicado para as restantes unidades operacionais da empresa, permitindo uma melhoria do seu desempenho global, sendo também possível a sua aplicação, com as devidas adaptações a outras unidades de negócio de empresas com características semelhantes à unidade objeto de estudo.
Management control systems play a key role in the pursuit of organizational competitiveness. The adequate answer from organizations to the different challenges they face relates to the correct selection and use of Management Control tools. Managers need tools that ensure them relevant information, presented in a synthetic way and in due time, enabling the understanding of the development of the activities, as well as the impact of the measures taken and thus allowing that the best decisions are taken and the best performances are achieved. This report describes the development of a project, which arouse from the identification of an existing problem in an operational unit of a large service enterprise. Here the management control tools in use did not provide updated and quality information. Thus a bibliographic research on the main control management tools and its evolution was carried out, considering the adaptation of those tools to the resolution of the problem. These tools were selected in accordance with the characteristics of the enterprise and the nature of the identified problem. In order to implement it, an application was developed from scratch, which enables the control of some indicators considered relevant. Once the trial implementation period had elapsed and after analyzing the results achieved, it was found that with the new control tool the monitoring conditions improved, thus strengthening, among other advantages, the performance improvement both at individual level and for the operational unit overall. It is considered that the tool developed might be easily replicated to the other operational units of the enterprise, allowing for an improvement in its global performance. It is also possible to consider its application, with due adaptations, to other business units of the enterprise with similar characteristics to the unit being studied.
Management control systems play a key role in the pursuit of organizational competitiveness. The adequate answer from organizations to the different challenges they face relates to the correct selection and use of Management Control tools. Managers need tools that ensure them relevant information, presented in a synthetic way and in due time, enabling the understanding of the development of the activities, as well as the impact of the measures taken and thus allowing that the best decisions are taken and the best performances are achieved. This report describes the development of a project, which arouse from the identification of an existing problem in an operational unit of a large service enterprise. Here the management control tools in use did not provide updated and quality information. Thus a bibliographic research on the main control management tools and its evolution was carried out, considering the adaptation of those tools to the resolution of the problem. These tools were selected in accordance with the characteristics of the enterprise and the nature of the identified problem. In order to implement it, an application was developed from scratch, which enables the control of some indicators considered relevant. Once the trial implementation period had elapsed and after analyzing the results achieved, it was found that with the new control tool the monitoring conditions improved, thus strengthening, among other advantages, the performance improvement both at individual level and for the operational unit overall. It is considered that the tool developed might be easily replicated to the other operational units of the enterprise, allowing for an improvement in its global performance. It is also possible to consider its application, with due adaptations, to other business units of the enterprise with similar characteristics to the unit being studied.
Description
Keywords
Controlo de Gestão monitorização do desempenho operacional monitorização do desempenho individual Management Control operational performance monitoring individual performance monitoring