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Advisor(s)
Abstract(s)
A presente dissertação consiste num estudo, que se debruça sobre o sistema de controlo de gestão (SCG) da empresa Ferro – Grupo Ferpinta. O método de investigação utilizado para o efeito é puramente qualitativo. Foram realizadas quatro entrevistas a indivíduos com responsabilidades distintas na organização, com vista à obtenção de uma visão o mais holística possível. O estudo inicia-se com uma descrição da organização e suas componentes, assim como dos principais marcos históricos e estratégicos. Num segundo momento, é realizada uma aplicação do modelo Execution Premium à realidade da Ferro, procurando evidenciar as principais componentes do seu SCG e a forma como é feita a sua interligação. Aqui são identificados os principais mecanismos e ferramentas de monitorização do SCG. Com vista a avaliar o impacto destas ferramentas na execução do sistema, é conduzido um estudo direcionado à avaliação das suas caraterísticas, como a intensidade de utilização, que acaba por questionar o próprio framework do modelo e a sua adaptabilidade à realidade da organização em análise. Como forma de dar resposta a esta condição, esta tese estabelece um paralelismo entre o Execution Premium e uma outra ferramenta, procurando evidenciar as caraterísticas de um modelo cíclico. Através desta análise, a dissertação termina com a racionalização da forma cíclica do framework e ainda, a materialização de uma nova perspetiva – os Microciclos Estratégicos – que justificam a importância e contributo das ferramentas de monitorização.
This dissertation consists of a study which focuses on the management control system (MCS) of the company Ferro - Grupo Ferpinta. The research method used for this purpose is purely qualitative. Four interviews were done with individuals all having different responsibilities in the company aiming to obtain a holistic view. The study begins with a description of the organization and its components, as well as the main historical and strategic milestones. Secondly, the Execution Premium model is applied to Ferro's reality, seeking to highlight the main components of its MCS and the way in which it is interconnected. Here the main mechanisms and tools for monitoring the MCS are identified. In order to assess the impact of these tools on the system's execution, a study is conducted to assess their characteristics, such as the intensity of use, which ends up questioning the model's own framework and its adaptability to the reality of the organization under analysis. As a way of responding to this condition, this thesis establishes a parallel between Execution Premium and another tool, seeking to highlight the characteristics of a cyclical model. Through this analysis, the dissertation ends with the rationalization of the cyclical form of the framework and also the materialization of a new perspective - the Strategic Microcycles - that justify the importance and contribution of the monitoring tools.
This dissertation consists of a study which focuses on the management control system (MCS) of the company Ferro - Grupo Ferpinta. The research method used for this purpose is purely qualitative. Four interviews were done with individuals all having different responsibilities in the company aiming to obtain a holistic view. The study begins with a description of the organization and its components, as well as the main historical and strategic milestones. Secondly, the Execution Premium model is applied to Ferro's reality, seeking to highlight the main components of its MCS and the way in which it is interconnected. Here the main mechanisms and tools for monitoring the MCS are identified. In order to assess the impact of these tools on the system's execution, a study is conducted to assess their characteristics, such as the intensity of use, which ends up questioning the model's own framework and its adaptability to the reality of the organization under analysis. As a way of responding to this condition, this thesis establishes a parallel between Execution Premium and another tool, seeking to highlight the characteristics of a cyclical model. Through this analysis, the dissertation ends with the rationalization of the cyclical form of the framework and also the materialization of a new perspective - the Strategic Microcycles - that justify the importance and contribution of the monitoring tools.
Description
Keywords
Controlo de gestão Execution premium Ciclo estratégico Microciclo estratégico Ferro Grupo Ferpinta Management control Strategic cycle Strategic microcycle