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Compreender o modelo orçamental de uma empresa do setor automóvel
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O presente trabalho tem como objetivo compreender o modelo orçamental da MCoutinho,
grupo português do setor automóvel, analisando o seu papel enquanto instrumento de
planeamento, coordenação e controlo de gestão. A investigação, de natureza aplicada e
qualitativa, foi conduzida sob a forma de estudo de caso único, com base numa entrevista
semi-estruturada a uma controller da empresa, complementada por documentação
institucional. A análise seguiu a metodologia de Análise Temática Reflexiva (Braun &
Clarke, 2023), permitindo reconstruir o ciclo orçamental e identificar virtudes, limitações
e oportunidades de melhoria.
Os resultados evidenciam que a MCoutinho utiliza um orçamento anual, estático,
incremental e participativo sob premissas centralizadas. O processo cumpre as funções
clássicas de planeamento, coordenação e controlo, garantindo comparabilidade entre
centros de responsabilidade e marcas, apoiado num sistema de Business Intelligence que
assegura a monitorização mensal. A participação dos gestores operacionais reforça o
alinhamento interno, embora persistam limitações associadas à rigidez do calendário, à
ausência de previsões rotativas e à dependência de ferramentas manuais em Excel. Estas
fragilidades aumentam o esforço operacional e reduzem a capacidade de resposta a
choques externos.
O estudo recomenda uma evolução incremental do modelo, através da introdução de um
plano de médio prazo por marca e região, previsões rotativas trimestrais em áreas críticas
e formalização de um manual de orçamentação com regras e calendários uniformes. A
adoção de mecanismos de sensibilidade e de KPI’s com bandas de tolerância é apontada
como forma de reforçar a previsibilidade e a aprendizagem organizacional. Em suma, o
orçamento da MCoutinho revela-se um instrumento central de gestão, cuja modernização
gradual pode aumentar a agilidade, reduzir custos comportamentais e sustentar a
competitividade do grupo.
This study aims to understand the budgeting model of MCoutinho, a Portuguese group in the automotive sector, by analyzing its role as a tool for planning, coordination, and management control. The research, applied and qualitative in nature, was conducted as a single case study, based on a semi-structured interview with a company controller, complemented by institutional documentation. The analysis followed the Reflexive Thematic Analysis methodology (Braun & Clarke, 2023), allowing for the reconstruction of the budgeting cycle and the identification of strengths, limitations, and opportunities for improvement. The results show that MCoutinho employs an annual, static, incremental, and participative budget based on centralized assumptions. The process fulfills the classical functions of planning, coordination, and control, ensuring comparability across responsibility centers and brands, supported by a Business Intelligence system that enables monthly monitoring. The involvement of operational managers strengthens internal alignment, although limitations persist, such as the rigidity of the calendar, the absence of rolling forecasts, and the reliance on manual Excel tools. These weaknesses increase operational effort and reduce responsiveness to external shocks. The study recommends an incremental evolution of the model through the introduction of a medium-term plan by brand and region, quarterly rolling forecasts in critical areas, and the formalization of a budgeting manual with standardized rules and timelines. The adoption of sensitivity mechanisms and KPIs with tolerance bands is suggested as a way to enhance predictability and organizational learning. In summary, MCoutinho’s budget proves to be a central management tool, whose gradual modernization can increase agility, reduce behavioral costs, and support the group’s competitiveness.
This study aims to understand the budgeting model of MCoutinho, a Portuguese group in the automotive sector, by analyzing its role as a tool for planning, coordination, and management control. The research, applied and qualitative in nature, was conducted as a single case study, based on a semi-structured interview with a company controller, complemented by institutional documentation. The analysis followed the Reflexive Thematic Analysis methodology (Braun & Clarke, 2023), allowing for the reconstruction of the budgeting cycle and the identification of strengths, limitations, and opportunities for improvement. The results show that MCoutinho employs an annual, static, incremental, and participative budget based on centralized assumptions. The process fulfills the classical functions of planning, coordination, and control, ensuring comparability across responsibility centers and brands, supported by a Business Intelligence system that enables monthly monitoring. The involvement of operational managers strengthens internal alignment, although limitations persist, such as the rigidity of the calendar, the absence of rolling forecasts, and the reliance on manual Excel tools. These weaknesses increase operational effort and reduce responsiveness to external shocks. The study recommends an incremental evolution of the model through the introduction of a medium-term plan by brand and region, quarterly rolling forecasts in critical areas, and the formalization of a budgeting manual with standardized rules and timelines. The adoption of sensitivity mechanisms and KPIs with tolerance bands is suggested as a way to enhance predictability and organizational learning. In summary, MCoutinho’s budget proves to be a central management tool, whose gradual modernization can increase agility, reduce behavioral costs, and support the group’s competitiveness.
Descrição
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Controlo de gestão Orçamento empresarial Planeamento Rolling forecast Setor automóvel Management control Corporate budgeting Planning Rolling forecast Automotive sector
Contexto Educativo
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Licença CC
Sem licença CC