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Abstract(s)
Os sistemas de controlo de gestão desempenham uma função essencial na procura e
manutenção da competitividade das organizações. A resposta eficaz das empresas aos
diferentes desafios que enfrentam está associada à escolha e uso correto dos instrumentos
de Controlo de Gestão. Os gestores precisam de ferramentas que lhes forneçam
informações pertinentes, apresentadas de maneira concisa e em tempo adequado,
permitindo a compreensão do progresso das atividades, assim como do impacto das ações
implementadas, facilitando, assim, a tomada de decisões mais acertadas e a obtenção de
melhores resultados.
A execução da estratégia aliada à execução operacional, formam a base para o sucesso
organizacional, garantindo que a estratégia seja implementada de maneira eficaz e que as
operações diárias contribuam diretamente para o alcance dos objetivos estratégicos da
organização.
A recolha de informação de monitorização utilizadas, tanto na empresa, tanto na unidade
operacional, foi obtida através de observação direta, entrevistas presenciais e conversas
informais com os vários níveis hierárquicos (diretor da unidade, coordenador da área,
responsável da área e gestor da unidade operacional).
Management control systems play an essential role in the organisations' competitiveness. The way the companies manage the different challenges they face is linked with the choice and effective use of the Management Control tools. Managers should use the available tools to gather the key data on-time, enabling them to understand the progress of the activities and the impact of the running actions, thus enabling the decision-making process and the achievement of high performance. Strategy execution combined with the operational execution is the driver for the organisation to succeed, based on an effective alignment with the daily operations, once the operations and the processes net contribute directly to the achievement of the main strategic objectives. The information follow-up and monitorization used in different levels: strategic, tactical and operational was collected through the direct observation, face-to-face interviews and informal conversations with the various hierarchical levels (unit director, area coordinator, area manager and operational unit manager).
Management control systems play an essential role in the organisations' competitiveness. The way the companies manage the different challenges they face is linked with the choice and effective use of the Management Control tools. Managers should use the available tools to gather the key data on-time, enabling them to understand the progress of the activities and the impact of the running actions, thus enabling the decision-making process and the achievement of high performance. Strategy execution combined with the operational execution is the driver for the organisation to succeed, based on an effective alignment with the daily operations, once the operations and the processes net contribute directly to the achievement of the main strategic objectives. The information follow-up and monitorization used in different levels: strategic, tactical and operational was collected through the direct observation, face-to-face interviews and informal conversations with the various hierarchical levels (unit director, area coordinator, area manager and operational unit manager).
Description
Keywords
Balanced scorecard Execução da estratégia Controlo ativo de perdas Execução operacional Strategy execution Operational execution Active loss control