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Abstract(s)
Este relatório centra-se no desenho e implementação de um sistema de controlo de gestão numa PME, tendo sido elaborado na sequência do estágio realizado na empresa Pedroso & Osório S.A entre outubro de 2018 e maio de 2019. Inserindo-se no plano de estudos do Mestrado em Finanças Empresariais do Instituto Superior de Contabilidade e Administração do Porto, este trabalho sistematiza informação técnica e científica sobre o tema do controlo de gestão contribuindo para guiar a implementação de um projeto de transformação na empresa em análise, mas também para documentar os processos relacionados com as diversas ações de controlo de gestão implementadas durante o estágio.
Numa conjuntura de elevada rivalidade concorrencial, globalização de mercados e aumento do poder negocial da procura, as organizações sentem necessidade de reajustar as ferramentas de suporte à tomada de decisão com o objetivo de promover a otimização dos processos de gestão. Neste sentido, a formulação, comunicação e monitorização da estratégia é cada vez mais relevante numa ótica de crescimento sustentável de longo prazo.
Neste contexto, durante o ano de 2018, a direção da Pedroso & Osório toma a iniciativa de desenhar e implementar o Modelo Beyond Budgeting, com o objetivo de promover uma gestão mais descentralizada, e um Balanced Scorecard, enquanto ferramenta de medição e avaliação de desempenho, que visa traduzir e implementar a estratégia organizacional definida.
Reconhecendo a importância da qualidade e acesso a informação de negócio e as limitações que os seus atuais sistemas de informação de apoio à gestão colocam à eficaz implementação dos modelos acima indicados, a direção da Pedroso & Osório decide implementar um novo Sistema de Informação adequado à realidade do mundo empresarial e capaz de fornecer informação clara e fidedigna à administração e aos gestores, suportando assim as tomadas de decisão.
Assim, a conjugação das ferramentas mencionadas acima permitirá à empresa considerar além da perspetiva financeira, outras perspetivas relacionadas com clientes, processos internos e aprendizagem e crescimento. A análise destas perspetivas, potenciada pela implementação de um sistema de controlo de gestão, constitui, portanto, um elemento chave para o alcance dos objetivos estratégicos de negócio.
This report focuses on the design and implementation of a management control system in an SME and was prepared following an internship at Pedroso & Osório SA between October 2018 and May 2019. As part of the master’s degree in Business Finance from the Porto Institute of Accounting and Administration, this work standardizes technical and scientific information about management control, aiming to guide the implementation of a business management project in the company under analysis and also to document the processes related to various management control actions implemented during the internship. In a context of growing competitiveness, market globalization and increased bargaining power on the demand side, organizations feel the need to readjust their tools to support decision making to promote the optimization of management processes. To accomplish this, the design, availability and monitoring of management information is increasingly relevant in the perspective of long-term sustainable growth. In this context, during 2018, Pedroso & Osório’s management acted to design and implement the Beyond Budget Model to promote a more decentralized management while also introducing a Balanced Scorecard, as an assessment and evaluation tool which aims to translate and implement a previously defined organizational strategy. Recognizing the importance of quality and timely access to relevant business information and the limitations of their current management support systems in the implementation of the above model, Pedroso & Osório’s management decided to implement a new Information System, able to provide clear and accurate information, directly linked to management and managers, thus supporting the decision-making process. Therefore, the combination of the tools mentioned above allows the company to consider the financial other business perspectives related to customers, internal processes and learning and growth. An analysis of these perspectives, enhanced by the implementation of a management control system, is considered a key element in achieving strategic business objectives.
This report focuses on the design and implementation of a management control system in an SME and was prepared following an internship at Pedroso & Osório SA between October 2018 and May 2019. As part of the master’s degree in Business Finance from the Porto Institute of Accounting and Administration, this work standardizes technical and scientific information about management control, aiming to guide the implementation of a business management project in the company under analysis and also to document the processes related to various management control actions implemented during the internship. In a context of growing competitiveness, market globalization and increased bargaining power on the demand side, organizations feel the need to readjust their tools to support decision making to promote the optimization of management processes. To accomplish this, the design, availability and monitoring of management information is increasingly relevant in the perspective of long-term sustainable growth. In this context, during 2018, Pedroso & Osório’s management acted to design and implement the Beyond Budget Model to promote a more decentralized management while also introducing a Balanced Scorecard, as an assessment and evaluation tool which aims to translate and implement a previously defined organizational strategy. Recognizing the importance of quality and timely access to relevant business information and the limitations of their current management support systems in the implementation of the above model, Pedroso & Osório’s management decided to implement a new Information System, able to provide clear and accurate information, directly linked to management and managers, thus supporting the decision-making process. Therefore, the combination of the tools mentioned above allows the company to consider the financial other business perspectives related to customers, internal processes and learning and growth. An analysis of these perspectives, enhanced by the implementation of a management control system, is considered a key element in achieving strategic business objectives.
Description
Relatório de Estágio apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Finanças Empresariais, sob orientação de Professor Doutor Fábio Dias Duarte.
Keywords
Sistema de controlo de gestão Balanced scorecard Key performance indicators Modelo beyond budgeting Sistemas de informação