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Advisor(s)
Abstract(s)
A “atividade da construção é considerada um dos setores impulsionadores da economia nacional, não só pelo seu peso na criação de riqueza como também de emprego sendo uma atividade fundamental para o crescimento da economia” (Instituto dos Mercados Públicos do Imobiliário e da Construção, 2020). O atual trabalho tem como finalidade analisar a realidade do Controlo de Gestão, bem como os principais instrumentos de controlo de gestão adotados por uma empresa familiar portuguesa, cuja atividade principal se insere no setor da Construção, de maneira a conseguir identificar o(s) principal(ais) motivo(s) que lhe dificulta(m) a implementação de um sistema de controlo de gestão integrado. De modo a cumprir com o objetivo da investigação, foi realizado um estágio curricular na área do Controlo de Gestão da Empresa A, entre as datas de 13 de setembro de 2021 e 4 de abril de 2022, onde me foi possível recolher informação principalmente através da observação participante, documentos, conversas informais e da realização de entrevistas a três elementos da equipa do Controlo de Gestão e a um elemento da Administração. A principal contribuição deste trabalho auxilia numa futura implementação de um sistema de controlo de gestão integrado, bem como a criação de um manual, que se baseia num documento formal acessível aos colaboradores, onde constam clarificados os diferentes mecanismos e procedimentos implementados, e o porquê da sua importância. A partir deste trabalho foi possível concluir que o crescimento substancial da Empresa A nos últimos anos, originou a necessidade da criação do departamento de Controlo de Gestão. Contudo, devido à atual falta de recursos humanos e da consequente falta de tempo da equipa, o Controlo de Gestão não tem capacidade de resposta para fazer face às necessidades das quatro principais empresas do Grupo – visto que auxilia e presta um conjunto de serviços não só à Empresa A. Esta limitação traz implicações para o quotidiano da equipa, como é no caso do seu envolvimento na melhoria contínua dos sistemas de informação utilizados e da formalização dos processos internos, no planeamento antecipado do orçamento, na concretização mensal do controlo orçamental, e na revisão e restruturação dos KPIs.
“The construction activity is considered one of the driving sectors of the national economy, not only for its weight in the creation of wealth but also employment, being a fundamental activity for the growth of the economy" (Instituto dos Mercados Públicos do Imobiliário e da Construção, 2020). The current work aims to analyse the reality of Management Control, as well as the main management control instruments adopted by a Portuguese family business, whose main activity is in the Construction sector, in order to be able to identify the main reason(s) that hinder the implementation of an integrated management control system. In order to meet the research objective, a curricular internship was done in the area of Management Control of Company A, between the dates of September 13th, 2021, and April 4th, 2022, where I was able to collect information mainly through participant observation, documents, informal conversations and by conducting interviews with three members of the Management Control team and a member of the Board. The main contribution of this work helps in a future implementation of an integrated management control system, as well as the creation of a manual, which is based on a formal document accessible to employees, where the different mechanisms and procedures implemented are clarified, and why they are important. From this work it was possible to conclude that the substantial growth of Company A in the last few years, originated the need to create the Management Control department. However, due to the current lack of human resources and the consequent lack of time, the Management Control department is unable to meet the needs of the Group's four main companies – since it assists and provides a set of services not only to Company A. This limitation has implications for the team's daily routine, such as its involvement in the continuous improvement of the information systems used and the formalisation of internal processes, in the early planning of the budget, in the monthly budget control, and in the review and restructuring of KPIs.
“The construction activity is considered one of the driving sectors of the national economy, not only for its weight in the creation of wealth but also employment, being a fundamental activity for the growth of the economy" (Instituto dos Mercados Públicos do Imobiliário e da Construção, 2020). The current work aims to analyse the reality of Management Control, as well as the main management control instruments adopted by a Portuguese family business, whose main activity is in the Construction sector, in order to be able to identify the main reason(s) that hinder the implementation of an integrated management control system. In order to meet the research objective, a curricular internship was done in the area of Management Control of Company A, between the dates of September 13th, 2021, and April 4th, 2022, where I was able to collect information mainly through participant observation, documents, informal conversations and by conducting interviews with three members of the Management Control team and a member of the Board. The main contribution of this work helps in a future implementation of an integrated management control system, as well as the creation of a manual, which is based on a formal document accessible to employees, where the different mechanisms and procedures implemented are clarified, and why they are important. From this work it was possible to conclude that the substantial growth of Company A in the last few years, originated the need to create the Management Control department. However, due to the current lack of human resources and the consequent lack of time, the Management Control department is unable to meet the needs of the Group's four main companies – since it assists and provides a set of services not only to Company A. This limitation has implications for the team's daily routine, such as its involvement in the continuous improvement of the information systems used and the formalisation of internal processes, in the early planning of the budget, in the monthly budget control, and in the review and restructuring of KPIs.
Description
Keywords
Controlo de gestão Sistemas de controlo de gestão Empresa familiar Instrumentos de controlo de gestão Management control Management control systems Family business Management control instruments