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Advisor(s)
Abstract(s)
Este Trabalho Final de Mestrado foi realizado no âmbito da obtenção do grau de mestre em Gestão com especialização em Controlo de Gestão e tem como objetivo avaliar o controlo de gestão em ambientes incertos. Serão identificadas as áreas mais impactadas das organizações e analisada a forma de atuação que estas devem adotar para manter o foco nos resultados, em alturas de incerteza. Este trabalho inicia-se com uma revisão literária relativa aos Sistemas Controlo de Gestão, às formas de controlo utilizadas pelas organizações e ao controlo de gestão em ambientes dinâmicos. Nesta última parte são apresentadas algumas ferramentas de controlo de gestão como o Beyond Budgeting e os Rolling Forecasts. De seguida, é apresentada a questão de investigação – Qual o impacto que as alterações da envolvente têm no controlo de gestão de uma organização. Para a responder, a metodologia utilizada foi o case study com base no contexto pandémico da COVID-19, debruçando-se sobre o caso da unidade de negócio Cerealis Produtos Alimentares, pertencente ao Grupo Cerealis. Por fim, a análise do estudo permitiu comprovar o que é referido na literatura, identificando as limitações de um SCG centralizado e da utilização de ferramentas de controlo como o orçamento em ambientes de elevada incerteza. Foi também possível comprovar que a utilização de ferramentas como os RF, a utilização de metas relativas e o trabalho em equipa ajudam as organizações a responder com uma maior eficiência às alterações.
The object of this dissertation is to assess the impact of uncertain environments in management controlo, within the scope of obtaining a master's degree in Management with a specialization in Management Control. For this purpose, will be analyzed the most impacted areas and the form of action that organizations should use to maintain focus on KPIs and results, in highly uncertain environments. This dissertation begins with a literature review on Management Control Systems, the forms of control used by organizations and management control in dynamic environments. Through this section, will be also presented some management control tools such as Beyond Budgeting and Rolling Forecasts. Following, the research question is presented – What is the impact that changes in the environment have on the management control of an organization. To answer this, the methodology used was the case study set up on the COVID-19 pandemic context, based on the case of the Cerealis Produtos Alimentares business unit, belonging to the Cerealis Group. This master dissertation enabled to prove what is mentioned in the literature, identifying the limitations of a centralized MCS and the use of control tools such as the budget in environments of high uncertainty. Finally, with the results of the study, was also possible to prove that the use of tools such as RF, the use of relative goals and teamwork help organizations to respond more efficiently to changes.
The object of this dissertation is to assess the impact of uncertain environments in management controlo, within the scope of obtaining a master's degree in Management with a specialization in Management Control. For this purpose, will be analyzed the most impacted areas and the form of action that organizations should use to maintain focus on KPIs and results, in highly uncertain environments. This dissertation begins with a literature review on Management Control Systems, the forms of control used by organizations and management control in dynamic environments. Through this section, will be also presented some management control tools such as Beyond Budgeting and Rolling Forecasts. Following, the research question is presented – What is the impact that changes in the environment have on the management control of an organization. To answer this, the methodology used was the case study set up on the COVID-19 pandemic context, based on the case of the Cerealis Produtos Alimentares business unit, belonging to the Cerealis Group. This master dissertation enabled to prove what is mentioned in the literature, identifying the limitations of a centralized MCS and the use of control tools such as the budget in environments of high uncertainty. Finally, with the results of the study, was also possible to prove that the use of tools such as RF, the use of relative goals and teamwork help organizations to respond more efficiently to changes.
Description
Keywords
Controlo de gestão Ambientes incertos KPI’s Sistemas integrados execução estratégia Rolling Forecasts Beyond Budgeting COVID-19 Management control Uncertain environments KPIs Integrated systems of strategy execution