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Este trabalho pretende analisar o sistema de Controlo de Gestão de uma empresa multinacional do setor automóvel, num contexto industrial lean. O estudo centrou-se na análise na unidade fabril portuguesa, presente em Viana do Castelo e focou-se em tentar perceber de que forma é que um sistema de controlo de gestão associado a práticas de melhoria contínua (princípios lean) contribui para resolver os principais problemas de controlo de gestão: a “motivação” e a “direção” (Merchant, 1985) Começou-se por um estudo teórico sobre princípios lean (designadamente metodologias Kaizen), outros conceitos associados ao tema e algumas ferramentas que permitem sustentar os processos de melhoria contínua numa empresa. Foi também realizada uma análise da literatura no que diz respeito às temáticas de controlo de gestão, sendo revistos alguns conceitos centrais, dando-se especial foco aos controlos cibernéticos híbridos (Malmi & Brown, 2008), designadamente no que diz respeito às ferramentas Balanced Scorecard (Kaplan & Norton, 1992)e Hoshin Kanri (Witcher & Chau, 2007). Foi também abordada a problemática do “poder de visualização” no âmbito da comunicação de indicadores de desempenho aos colaboradores (Kennedy & Widener, 2008), a qual tem significativa relevância no contexto de empresas com princípios de produção lean. No estudo de caso, analisou-se a utilização de ferramentas Kaizen presentes na Borgwarner e respetiva importância. Foram realizadas entrevistas ao Business & Controlling Supervisor e também recolhidas informações junto do Plant Controller, no sentido de perceber o âmbito do sistema de controlo de gestão e os mecanismos de controlo utilizados na Borgwarner. Foram também entrevistados um Team Leader e um trabalhador da produção, para se analisar a forma como os mesmos interpretam o sistema de controlo de gestão da empresa e perceber se, de facto, este sistema serve os seus propósitos. Por fim, foi feita uma análise do caso de estudo à luz dos conceitos que foram abordados na revisão de literatura, fazendo-se, portanto, uma comparação entre a evidência empírica e os conceitos teóricos subjacentes. Foi possível perceber que muitos dos aspetos evidenciados no caso de estudo vão no sentido de reforçar as principais conclusões da literatura estudada, concluindo-se que, tendo por base a evidência empírica do caso, os sistemas de Controlo de Gestão num contexto lean contribuem para resolver os problemas de “motivação” e “direção” numa organização.
This study intends to analyze the Management Control System of a multinational company in the automotive sector, in a lean industrial context. The study focused on the analysis at the Portuguese manufacturing unit, in Viana do Castelo and focused on trying to understand how a management control system associated with continuous improvement practices (lean principles) contributes to solving the main management control problems: “motivation” and “direction” ( Merchant, 1985). We started with a theorical study about lean principles (namely Kaizen methodologies), other concepts related to the theme and some tools that allows to carry out continuous improvement in a company. An analysis of the literature was also carried out regarding management control theme, with some central concepts being reviewed, with special focus on hybrid cybernetic controls, namely Balanced Scorecard and Hoshin Kanri. The “power of visualization” was also addressed in the context of communicating performance indicators to employees (Kennedy & Widener, 2008), that has significant relevance in the context of companies with lean production principles. In relation to the case study, we analyzed the use of Kaizen tools in Borgwarner and its importance. Interviews were conducted with the Business and Controlling Supervisor and information was also collected from the Plant Controller, in order to understand the scope of the management control system and the control mechanisms used at Borgwarner. A Team Leader and a production worker were also interviewed, to analyze how they interpret the company´s management control system and understand if, in fact, this system serves its purpose. Finally, an analysis of the case study was carried out considering the concepts mentioned into the literature review, comparing the empirical evidence and the theorical concepts. It was possible to find that many of the aspects evidenced in the case study go towards reinforcing the main conclusions of the studied literature, concluding that, based on the empirical evidence of the case, management control systems in a lean context contribute to solve the problems of “motivation” and “direction” in an organization.
This study intends to analyze the Management Control System of a multinational company in the automotive sector, in a lean industrial context. The study focused on the analysis at the Portuguese manufacturing unit, in Viana do Castelo and focused on trying to understand how a management control system associated with continuous improvement practices (lean principles) contributes to solving the main management control problems: “motivation” and “direction” ( Merchant, 1985). We started with a theorical study about lean principles (namely Kaizen methodologies), other concepts related to the theme and some tools that allows to carry out continuous improvement in a company. An analysis of the literature was also carried out regarding management control theme, with some central concepts being reviewed, with special focus on hybrid cybernetic controls, namely Balanced Scorecard and Hoshin Kanri. The “power of visualization” was also addressed in the context of communicating performance indicators to employees (Kennedy & Widener, 2008), that has significant relevance in the context of companies with lean production principles. In relation to the case study, we analyzed the use of Kaizen tools in Borgwarner and its importance. Interviews were conducted with the Business and Controlling Supervisor and information was also collected from the Plant Controller, in order to understand the scope of the management control system and the control mechanisms used at Borgwarner. A Team Leader and a production worker were also interviewed, to analyze how they interpret the company´s management control system and understand if, in fact, this system serves its purpose. Finally, an analysis of the case study was carried out considering the concepts mentioned into the literature review, comparing the empirical evidence and the theorical concepts. It was possible to find that many of the aspects evidenced in the case study go towards reinforcing the main conclusions of the studied literature, concluding that, based on the empirical evidence of the case, management control systems in a lean context contribute to solve the problems of “motivation” and “direction” in an organization.
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Lean manufacturing Melhoria contínua Controlo de gestão Mecanismos de controlo de gestão Six sigma Continuous improvement Management control Management control mechanisms