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A relevância do controlo de gestão em empresas de sucesso: estudo de caso Delta Cafés SGPS, S.A.
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Abstract(s)
A globalização, em resultado do progresso tecnológico, conducente a uma maior velocidade na circulação da informação, bem como a melhoria dos meios de transporte, permitindo maior proximidade entre os territórios, implicam uma maior criatividade na gestão dos negócios, uma maior capacidade de inovação e um espírito mais empreendedor, dado que os clientes se tornaram mais exigentes e mais conscientes dos seus direitos.
Nos anos mais recentes os gestores mudaram a sua forma de actuar e adoptaram métodos inovadores que privilegiam cada vez mais o controlo, quer a nível operacional, quer a nível estratégico, o que permite medir o desempenho das Organizações e implementar medidas correctivas sempre que se verifiquem desvios face ao planeamento realizado e aos objectivos definidos. Neste contexto, o Controlo é uma função muito relevante da Gestão, uma vez que o processo de acompanhamento da estratégia se tornou fundamental.
Após revisão de alguma literatura relevante sobre o tema, definiu-se o objectivo principal deste trabalho, o qual consiste em compreender como o Controlo de Gestão da Delta Cafés SGPS, S.A. se processa e qual a sua relevância para o processo de gestão. Para atingir este objetivo optou-se pela metodologia de estudo de caso, com recurso a entrevista e análise documental como fontes de informação.
Os resultados obtidos foram objecto de análise qualitativa que permitiu traçar considerações fundamentais à conclusão do estudo. Na abordagem sobre a temática, ficou claro que o controlo de gestão deve ser a junção perfeita de indicadores financeiros e não financeiros que transmitam a visão e missão da empresa a todos os elementos da organização de modo a potenciar a criação de valor e permitir a avaliação do desempenho. A Delta Cafés SGPS, S.A. destaca-se sem dúvida pela sua apetência à mudança, responsabilidade social e ambiental, diálogo entre os diferentes níveis hierárquicos e serviço voltado para o cliente. Aliado a um sistema de gestão integrada a empresa aplica diversas ferramentas de controlo que lhe conferem sucesso. Assim, o princípio fundamental para que uma empresa obtenha sucesso é a integração e processo contínuo entre a definição de objectivos e respectivo controlo e monitorização do desempenho, permitindo avaliar os resultados e verificar desvios, concluindo das suas origens.
As a result of technological progress, which has led to higher speed in information flow and faster transport performance, globalisation has allowed greater proximity between regions, cultures and countries. In sequence we have greater creativity in business management, greater innovation and a more entrepreneurial spirit. Simultaneously, customers have become more demanding and more aware of their rights. In recent years managers have changed their way of working and have opted for innovative methods that have granted them increasing control, whether it is at an operational or strategic level. These methods have enabled them to measure the performance of Organisations and to implement corrective measures, whenever there are deviations from the planning undertaken and the objectives set. In this context, Control is a very important function of management because the process of monitoring and evaluating has become essential. After reviewing some relevant literature on the subject, the main objective of this project was defined as understanding how the management control of Delta Cafés SGPS, S.A. takes place and what its relevance to the management process is. To achieve this goal the methodology chosen was the case study one, using interviews and document analysis as sources of information. The results obtained were subject to qualitative analysis that outlined the key points necessary for the conclusion of the study. In the approach to the subject it became clear that management control should be the perfect blend of financial and non-financial indicators that convey the vision and mission of the company about all aspects of the organisation, in order to create value and allow performance evaluation. Delta Cafés SGPS, S.A. can, undoubtedly, be distinguished by its willingness to change, its social and environmental responsibility, its dialogue between different hierarchical levels and customer-facing service. Combining this with an integrated management system facilitates different control tools which can grant the company success. Therefore, the fundamental principle by which a company obtains success is the integration and continuous process between set goals and performance control and monitoring, in order to assess the results and verify deviations, drawing conclusions from their origins.
As a result of technological progress, which has led to higher speed in information flow and faster transport performance, globalisation has allowed greater proximity between regions, cultures and countries. In sequence we have greater creativity in business management, greater innovation and a more entrepreneurial spirit. Simultaneously, customers have become more demanding and more aware of their rights. In recent years managers have changed their way of working and have opted for innovative methods that have granted them increasing control, whether it is at an operational or strategic level. These methods have enabled them to measure the performance of Organisations and to implement corrective measures, whenever there are deviations from the planning undertaken and the objectives set. In this context, Control is a very important function of management because the process of monitoring and evaluating has become essential. After reviewing some relevant literature on the subject, the main objective of this project was defined as understanding how the management control of Delta Cafés SGPS, S.A. takes place and what its relevance to the management process is. To achieve this goal the methodology chosen was the case study one, using interviews and document analysis as sources of information. The results obtained were subject to qualitative analysis that outlined the key points necessary for the conclusion of the study. In the approach to the subject it became clear that management control should be the perfect blend of financial and non-financial indicators that convey the vision and mission of the company about all aspects of the organisation, in order to create value and allow performance evaluation. Delta Cafés SGPS, S.A. can, undoubtedly, be distinguished by its willingness to change, its social and environmental responsibility, its dialogue between different hierarchical levels and customer-facing service. Combining this with an integrated management system facilitates different control tools which can grant the company success. Therefore, the fundamental principle by which a company obtains success is the integration and continuous process between set goals and performance control and monitoring, in order to assess the results and verify deviations, drawing conclusions from their origins.
Description
Dissertação de Mestrado em Ciências Empresariais
Keywords
Controlo de gestão Dashboard BSC Avaliação do desempenho Management Performance assessment
Pedagogical Context
Citation
Publisher
Escola Superior de Ciências Empresarias