| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 535.85 KB | Adobe PDF |
Authors
Abstract(s)
Os Sistemas de Controlo de Gestão (SCG) são ferramentas importantes para as empresas,
pois ajudam a estabelecer uma interação bem sucedida com diferentes grupos de partes
interessadas e consequentemente, melhoram o desempenho e aumentam o valor da empresa.
O propósito deste estudo é entender quais os principais fatores que influenciam a utilização
dos SCG nas startups; compreender quais as principais categorias de SCG adotadas e em
que momento; assim como, analisar o impacto dos SCG no desempenho global.
O estudo foi realizado utilizando uma metodologia quantitativa, com recurso a um
questionário enviado para uma amostra de 51 startups, de forma a obter dados para responder
às hipóteses de investigação desenvolvidas, com o desejo de aumentar o escasso
conhecimento nesta área.
Os resultados indicam que os controlos mais utilizados no final do primeiro ano de atividade
são os relativos ao Planeamento Financeiro, Desenvolvimento do Produto e Relacionamento
com Clientes. No final do ano 5, as categorias mais adotadas são o Marketing e Marca,
Desenvolvimento do Produto e o Planeamento Estratégico.
Observamos que a maioria das startups adotam entre 10 a 13 categorias de SCG, de um total
de 13 categorias estudadas. O CEO surge como sendo o principal responsável pelo controlo
de gestão nas startups e a periodicidade de elaboração dos indicadores é sobretudo mensal e
trimestral.
Com recurso à estatística inferencial concluímos que o uso de SCG tem um impacto positivo
no desempenho das startups, e que existe relação entre o volume de negócios da empresa e
o responsável pelo controlo de gestão. Não se comprovou existir relação entre a presença de
capital de risco e a intensidade dos SCG, assim como, não se verificou relação entre a
dimensão da startup e a periodicidade de elaboração dos indicadores de controlo de gestão.
Management Control Systems (MCS) are important tools for companies, as they help to establish a successful interaction with different stakeholder groups and consequently, improve performance and increase the value of the company. The purpose of this study is to understand the main factors that influence the use of MCS in startups; perceive the main categories of MCS adopted and at what moment; as well as, to analyze the impact of MCS on overall performance. The study was carried out using a quantitative methodology, through a questionnaire sent to a sample of 51 startups, in order to obtain data to respond to the research hypothesis developed, with the desire to increase the scarce knowledge in this area. The results indicate that the most used controls at the end of the first year of activity are those related to Financial Planning, Product Development and Customer Relationships. At the end of year 5, the most adopted categories are Marketing and Branding, Product Development and Strategic Planning. We observed that most startups adopt between 10 and 13 MCS categories, out of a total of 13 categories studied. The CEO appears to be the main responsible for the management control in the startups, and the periodicity of elaboration of the indicators is mainly monthly and quarterly. Using inferential statistics we conclude that the use of MCS has a positive impact on startup performance, and that there is a relationship between the company's volume of business and the person responsible for the management control. There was no evidence of a relationship between the presence of risk capital and the intensity of the MCS, as well as, there was no relationship between the size of the startup and the periodicity of the elaboration of management control indicators.
Management Control Systems (MCS) are important tools for companies, as they help to establish a successful interaction with different stakeholder groups and consequently, improve performance and increase the value of the company. The purpose of this study is to understand the main factors that influence the use of MCS in startups; perceive the main categories of MCS adopted and at what moment; as well as, to analyze the impact of MCS on overall performance. The study was carried out using a quantitative methodology, through a questionnaire sent to a sample of 51 startups, in order to obtain data to respond to the research hypothesis developed, with the desire to increase the scarce knowledge in this area. The results indicate that the most used controls at the end of the first year of activity are those related to Financial Planning, Product Development and Customer Relationships. At the end of year 5, the most adopted categories are Marketing and Branding, Product Development and Strategic Planning. We observed that most startups adopt between 10 and 13 MCS categories, out of a total of 13 categories studied. The CEO appears to be the main responsible for the management control in the startups, and the periodicity of elaboration of the indicators is mainly monthly and quarterly. Using inferential statistics we conclude that the use of MCS has a positive impact on startup performance, and that there is a relationship between the company's volume of business and the person responsible for the management control. There was no evidence of a relationship between the presence of risk capital and the intensity of the MCS, as well as, there was no relationship between the size of the startup and the periodicity of the elaboration of management control indicators.
Description
Keywords
Sistemas de controlo de gestão Avalilção de desempenho Startups Empreendedorismo Management control systems Entrepreneurship Performance evaluation Startups