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Abstract(s)
O presente Trabalho Final de Mestrado (TFM) analisa a relevância do ciclo integrado de planeamento estratégico e de controlo de gestão num contexto de elevada incerteza da envolvente. A investigação foi concretizada através de um estudo de caso de uma das maiores empresas portuguesas do setor das telecomunicações, procurando compreender qual foi o impacto que a crise da COVID-19 teve nas práticas instituídas de planeamento e controlo da organização. Com efeito, para a elaboração deste trabalho foi adotada a metodologia qualitativa, tendo sido realizadas duas entrevistas aos diretores dos departamentos de planeamento e controlo de gestão e de estratégia da NOS. Tendo por base concetual o conhecido modelo Execution Premium, a análise efetuada sugere que o modelo formal de planeamento e controlo adotado pela NOS foi capaz de lidar com o acréscimo de incerteza inerente à pandemia da COVID-19, verificando-se que as ferramentas de análise estratégica e de controlo da sua execução foram consideradas pela gestão como indispensáveis para assegurar a continuidade do negócio e fomentar a sua adaptação às fortes mutações ocorridas na envolvente. Mais especificamente, o estudo de caso sugere que as práticas de planeamento e controlo instituídas na organização foram úteis na perceção do alcance e impacto potencial dessas mutações da envolvente no negócio, permitindo à empresa gerir de forma proativa as ameaças daí decorrentes, mesmo num contexto de elevada incerteza.
This Master's Final Work (TFM) analyses the relevance of the integrated strategic planning and management control cycle in a context of high uncertainty of the environment. The research was carried out through a case study of one of the largest Portuguese companies in the telecommunications sector, seeking to understand the impact that the COVID-19 crisis had on the organization's planning and control practices. In fact, for the preparation of this work, the qualitative methodology was adopted, and two interviews were conducted with the directors of the planning and management control department and of the strategy department of NOS. Using the Execution Premium model as a conceptual basis, the analysis suggests that the formal planning and control model adopted by NOS was able to deal with the increased uncertainty inherent to the COVID-19 pandemic, and that the tools of strategic analysis and control of its execution were considered by management as indispensable to ensure business continuity and foster its adaptation to the strong changes in the environment. More specifically, the case study suggests that the planning and control practices instituted in the organization were useful in perceiving the scope and potential impact of these changes in the business environment, allowing the company to proactively manage the resulting threats, even in a context of high uncertainty
This Master's Final Work (TFM) analyses the relevance of the integrated strategic planning and management control cycle in a context of high uncertainty of the environment. The research was carried out through a case study of one of the largest Portuguese companies in the telecommunications sector, seeking to understand the impact that the COVID-19 crisis had on the organization's planning and control practices. In fact, for the preparation of this work, the qualitative methodology was adopted, and two interviews were conducted with the directors of the planning and management control department and of the strategy department of NOS. Using the Execution Premium model as a conceptual basis, the analysis suggests that the formal planning and control model adopted by NOS was able to deal with the increased uncertainty inherent to the COVID-19 pandemic, and that the tools of strategic analysis and control of its execution were considered by management as indispensable to ensure business continuity and foster its adaptation to the strong changes in the environment. More specifically, the case study suggests that the planning and control practices instituted in the organization were useful in perceiving the scope and potential impact of these changes in the business environment, allowing the company to proactively manage the resulting threats, even in a context of high uncertainty
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Keywords
Planeamento estratégico Controlo de gestão NOS Strategic planning Management control