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Abstract(s)
O controlo de gestão tem vindo a assumir uma posição cada vez mais forte no mundo empresarial, no entanto a temática da alocação de recursos e da tomada de decisão que lhe estão associadas, são pouco abordadas na literatura. Assim, este trabalho tem como principal finalidade entender como a Sonae MC, empresa líder no retalho alimentar em Portugal, aloca os seus recursos e toma as suas decisões, nos seus diversos negócios, em função da garantia de que a empresa cumpra os objetivos traçados. A questão de investigação proposta a que este trabalho propõe responder é: “Quais as características e principais ferramentas utilizadas no processo de alocação de recursos e tomada de decisão na Sonae MC?”. Para tal, primeiramente, procedeu-se à descrição dos conceitos relacionados com o tema, do ponto de vista teórico. Posteriormente, com base na recolha de dados através das entrevistas realizadas a dois gestores corporativos e a dois gestores de negócio, foi possível recolher conclusões relativas ao tema em estudo, as quais são analisadas no capítulo 5. Através da análise do estudo de caso, foi possível perceber que a alocação de recursos e a tomada de decisão acontece durante o ciclo de planeamento e estratégia da Sonae MC, no momento da elaboração dos Planos de Ação e Recursos e do Orçamento. Assim, conclui-se que estas são as principais ferramentas utilizadas em ambos processos.
Throughout time, management control has been establishing its position in the business world. Nevertheless, only a few studies address the related themes of resource allocation and decision-making. Thus, this work aims at understanding how Sonae MC, a Portuguese leading food retail company, allocates its resources and makes decisions in its multiple businesses, according to the guarantee that the company meets the objectives outlined.The research question to which this paper proposes to answer is: “What are the characteristics and main tools used in the process of resource allocation and decision-making at Sonae MC?”. For this, first, I describe concepts important to better understand the theme from the theoretical point of view. Subsequently, based on the data collected in the interviews made to two corporate managers and two business managers, it was possible to draw conclusions regarding the theme under study, which were analyzed in chapter 5.Through the analysis of the case study, it was possible to conclude that the allocation of resources and decision-making take place in the planning cycle and strategy of the Sonae MC, when delineating the Plan of Actions and Resources, and Budget. Therefore, it can be considered that Sonae MC uses these two main tools during the referred processes.
Throughout time, management control has been establishing its position in the business world. Nevertheless, only a few studies address the related themes of resource allocation and decision-making. Thus, this work aims at understanding how Sonae MC, a Portuguese leading food retail company, allocates its resources and makes decisions in its multiple businesses, according to the guarantee that the company meets the objectives outlined.The research question to which this paper proposes to answer is: “What are the characteristics and main tools used in the process of resource allocation and decision-making at Sonae MC?”. For this, first, I describe concepts important to better understand the theme from the theoretical point of view. Subsequently, based on the data collected in the interviews made to two corporate managers and two business managers, it was possible to draw conclusions regarding the theme under study, which were analyzed in chapter 5.Through the analysis of the case study, it was possible to conclude that the allocation of resources and decision-making take place in the planning cycle and strategy of the Sonae MC, when delineating the Plan of Actions and Resources, and Budget. Therefore, it can be considered that Sonae MC uses these two main tools during the referred processes.
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Keywords
Controlo de gestão Alocação de recursos Processo de tomada de decisão Management control Resource allocation Decision-making process