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Controlo de Gestão: estudo de caso de um concessionário no ramo automóvel
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A presente dissertação procura contribuir para o corpo de conhecimento do Controlo de Gestão, averiguando como este contribui para o comportamento dos colaboradores na percussão dos objetivos estratégicos da Melisauto, organização alvo de estudo, e posteriormente realizar recomendações de forma a melhorar este importante processo.
O Controlo de Gestão é um tema que tem, cada vez mais, captado a atenção das empresas e do mundo académico. A globalização dos mercados e a sua consequente competitividade faz com que as empresas para se tornarem mais competitivas procurem métodos e processos mais eficientes e eficazes.
Este trabalho de investigação é composto por duas partes. A primeira é o estado da arte na qual foram revistos os principais autores sobre o tema donde emergiu uma definição do conceito Controlo de Gestão como um processo com o intuito de implementar a estratégia e influenciar o comportamento dos seus colaboradores através da congruência dos objetivos gerais da empresa com os objetivos individuais de cada colaborador. Na segunda etapa, foi realizado o trabalho de campo, um estudo empírico qualitativo com a realização de um estudo de caso à Melisauto, uma empresa a atuar no mercado automóvel e representante da marca Toyota.
Foi possível apurar que a empresa consegue, com relativo sucesso, combinar um Sistema de Gestão por Objetivos, aproveitando indicadores impostos pela Toyota para realizar um conjunto de objetivos misto, com o seu Sistema de Gestão da Qualidade para controlar e guiar os seus departamentos operacionais: Comercial e Após-Venda. No entanto, foi detetado que não há uma estratégia formal a longo-prazo, deixando-se guiar pela marca e que a principal proposta de valor da empresa, aposta na diferenciação pela qualidade e satisfação do cliente, entra em conflito, em alguns casos, com outros indicadores.
The dissertation seeks to contribute to the academic knowledge of the Management Control. The purpose was to find how Management Control contributes to the behaviour of employees in the drive of the strategic objectives of Melisauto, the organization under study, and then make recommendations to improve this important process. Management Control is a topic that has increasingly captured the attention of companies worldwide and the academic world. The globalization of markets and their consequent competitiveness means that companies to become more competitive must seek more efficient and effective methods and processes. This dissertation is composed of two parts. The first is the state of the art, in which the main authors were reviewed on the theme from which emerged a definition of the concept of Management Control as a process with the purpose of implementing the strategy and influencing the behaviour of its employees through the congruence of the general objectives of the company with the individual objectives of each employee. In the second stage, the collection of case study evidence, a qualitative empirical study to Melisauto, a company in the automobile market and representative of the Toyota brand. It was possible to verify that the company is able to combine a Management System by Objectives, taking advantage of indicators imposed by Toyota to achieve a mixed set of objectives, with its Quality Management System to control and guide its operational departments: Commercial and After-Sales. However, it was found that there is no long-term formal strategy, letting itself be guided by the brand and that the company's main value proposition is differentiation for quality and customer satisfaction, which, in some cases, conflicts with other indicators.
The dissertation seeks to contribute to the academic knowledge of the Management Control. The purpose was to find how Management Control contributes to the behaviour of employees in the drive of the strategic objectives of Melisauto, the organization under study, and then make recommendations to improve this important process. Management Control is a topic that has increasingly captured the attention of companies worldwide and the academic world. The globalization of markets and their consequent competitiveness means that companies to become more competitive must seek more efficient and effective methods and processes. This dissertation is composed of two parts. The first is the state of the art, in which the main authors were reviewed on the theme from which emerged a definition of the concept of Management Control as a process with the purpose of implementing the strategy and influencing the behaviour of its employees through the congruence of the general objectives of the company with the individual objectives of each employee. In the second stage, the collection of case study evidence, a qualitative empirical study to Melisauto, a company in the automobile market and representative of the Toyota brand. It was possible to verify that the company is able to combine a Management System by Objectives, taking advantage of indicators imposed by Toyota to achieve a mixed set of objectives, with its Quality Management System to control and guide its operational departments: Commercial and After-Sales. However, it was found that there is no long-term formal strategy, letting itself be guided by the brand and that the company's main value proposition is differentiation for quality and customer satisfaction, which, in some cases, conflicts with other indicators.
Descrição
Palavras-chave
Controlo de Gestão Gestão da Qualidade Balanced Scorecard Gestão por Objetivos