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Gestão de risco: articulação com o planeamento estratégico e a contabilidade de gestão: estudo aplicado a empresas não financeiras do concelho de Vila do Conde
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Advisor(s)
Abstract(s)
Este trabalho de investigação tem como objetivo analisar se as empresas do
concelho de Vila do Conde, efetuam planeamento estratégico, contabilidade de
gestão e/ou gestão de risco. Pretende-se ainda verificar se o facto de existir
articulação entre estas três áreas da empresa influencia o resultado do seu EBIT
(Earning Before Interest and Taxes).
Através da literatura relevante, verificou-se que o planeamento estratégico, a
contabilidade de gestão e a gestão de risco têm progredido de modo a responder às
mudanças do meio envolvente onde as empresas estão a operar. Contudo, em
termos práticos, este estudo permitiu verificar que a implementação da gestão de
risco e da contabilidade de gestão no tecido empresarial de Vila do Conde tem sido
muito lenta.
Os dados foram recolhidos através dum inquérito eletrónico efetuado a 505
empresas do concelho de Vila do Conde de diversas atividades económicas
pertencentes aos três grandes sectores (serviços, indústria e comércio).
De acordo com os resultados obtidos, concluiu-se que apenas 17% das
empresas do concelho de Vila do Conde efetuam simultâneamente planeamento
estratégico, contabilidade de gestão e gestão de risco. Conclui-se ainda que as
empresas do concelho de Vila do Conde que efetuam em simultâneo planeamento
estratégico, contabilidade de gestão e gestão de risco apresentam em média um
EBIT (2010) aparenta ser superior às que não fazem planeamento estratégico,
contabilidade de gestão e gestão de risco.
This research aims to analyze whether companies in the county of Vila do Conde, perform strategic planning, accounting and/or risk management. It also aims to confirm whether the coordination among these three areas of the company influences the outcome of its EBIT (Earning Before Interest and Taxes). Through the relevant literature, we found that the strategic planning, management accounting and risk management have progressed in order to respond to changes in the environment where companies are operating. However, this study showed that the implementation of risk management in the business community of Vila do Conde has been very slow. Data was collected through an electronic survey conducted at 505 businesses in the county of Vila do Conde in various economic activities belonging to the three major sectors (services, industry and trade). According to the results, it was concluded that only about 17 % of the enterprises in the county of Vila do Conde simultaneously perform strategic planning, management accounting and risk management. We can also conclude that companies in the county of Vila do Conde that carry, simultaneously, out strategic planning, management accounting and risk management have on average a higher EBIT (2010) to not do strategic planning, management accounting or risk management.
This research aims to analyze whether companies in the county of Vila do Conde, perform strategic planning, accounting and/or risk management. It also aims to confirm whether the coordination among these three areas of the company influences the outcome of its EBIT (Earning Before Interest and Taxes). Through the relevant literature, we found that the strategic planning, management accounting and risk management have progressed in order to respond to changes in the environment where companies are operating. However, this study showed that the implementation of risk management in the business community of Vila do Conde has been very slow. Data was collected through an electronic survey conducted at 505 businesses in the county of Vila do Conde in various economic activities belonging to the three major sectors (services, industry and trade). According to the results, it was concluded that only about 17 % of the enterprises in the county of Vila do Conde simultaneously perform strategic planning, management accounting and risk management. We can also conclude that companies in the county of Vila do Conde that carry, simultaneously, out strategic planning, management accounting and risk management have on average a higher EBIT (2010) to not do strategic planning, management accounting or risk management.
Description
Keywords
Planeamento estratégico Contabilidade de gestão Gestão de risco Strategic planning Management accounting Risk management
Citation
Publisher
Instituto Politécnico do Porto. Escola Superior de Estudos Industriais e de Gestão