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Abstract(s)
ferramentas que vêm permitir o alinhamento de todos os gestores com os objetivos da entidade, de modo a garantir o sucesso das mesmas.
Assim surge o controlo de gestão, um auxiliar à gestão e à implementação estratégica através da sua abordagem das diversas áreas.
Para demonstrar o acompanhamento dos funcionários rumo aos objetivos estratégicos da entidade podem ser utilizados indicadores de Avaliação do Desempenho, os quais possibilitam a identificação de pontos que necessitam de melhoria dentro da organização.
Esta dissertação faz referência bibliográfica ao controlo de gestão e à avaliação do desempenho, onde o objetivo é discutir até que ponto a existência de um departamento de controlo de gestão numa entidade é importante para o desempenho da mesma.
É realizada uma revisão de literatura e uma análise crítica aos conceitos de controlo de gestão e de avaliação do desempenho, onde se distinguem os principais modelos de controlo e de avaliação de desempenho.
Posteriormente, através da análise dos resultados de um questionário facultado a diversos indivíduos, é realizado um estudo de caso onde se conclui que estes dois conceitos são dependentes entre si, no setor empresarial.
Nowadays, the context of uncertainty present in organizations lacks tools that allow the alignment of all managers with the objectives of the entity, to guarantee their success. So, management control emerges, an aid to management and strategic implementation through its approach to the various areas. To demonstrate the follow-up of the employees towards the strategic objectives of the entity can be used indicators of Performance Evaluation, which allow the identification of points that need improvement within the organization. This dissertation makes a bibliographical reference to management control and performance evaluation, where the objective is to discuss the extent to which the existence of a management control department in an entity is important for its performance. A review of the literature and a critical analysis of the concepts of management control and performance evaluation are carried out, distinguishing the main models of control and performance evaluation. Subsequently, through the analysis of the results of a questionnaire provided to several individuals, a case study is carried out where it is concluded that these two concepts are dependent on each other, in the business sector.
Nowadays, the context of uncertainty present in organizations lacks tools that allow the alignment of all managers with the objectives of the entity, to guarantee their success. So, management control emerges, an aid to management and strategic implementation through its approach to the various areas. To demonstrate the follow-up of the employees towards the strategic objectives of the entity can be used indicators of Performance Evaluation, which allow the identification of points that need improvement within the organization. This dissertation makes a bibliographical reference to management control and performance evaluation, where the objective is to discuss the extent to which the existence of a management control department in an entity is important for its performance. A review of the literature and a critical analysis of the concepts of management control and performance evaluation are carried out, distinguishing the main models of control and performance evaluation. Subsequently, through the analysis of the results of a questionnaire provided to several individuals, a case study is carried out where it is concluded that these two concepts are dependent on each other, in the business sector.
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Keywords
Controlo de gestão Avaliação de desempenho Indicadores de desempenho Objetivos estratégicos Management control Strategic objectives Performance evaluation Performance indicators