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Abstract(s)
Em todas as indústrias a competitividade é elevada e todas as diferenciações entre empresas pode levar ao seu sucesso ou ao seu insucesso, mesmo em indústrias maduras. Dessa forma, a dissertação irá apurar a relevância do ciclo de planeamento estratégico numa empresa de restauração coletiva. A metodologia utilizada nesta dissertação é o estudo de caso, realizando para o efeito 8 entrevistas a diferentes quadros da estrutura da empresa Itau, SA, que direta ou indiretamente têm decisão no planeamento estratégico da empresa, 4 das entrevistas serão realizadas na delegação Norte e as restantes na delegação Sul. Estas entrevistas têm por referência o método de Ferreira e Otley (2009), adaptado especificamente a cada cargo da empresa. Os resultados apontam para a utilização do método Execution Premium, numa sinergia de pensamento, implementação e melhoria do ciclo de planeamento estratégico entre as duas delegações, demonstra, também, uma certa liberdade para tomarem decisões que potenciem os seus resultados. Sendo uma empresa subsidiária da Trivalor, a cada três anos existem novos objetivos e metas a atingir que são decididos pelos conselhos de administração das duas empresas. Após objetivos e metas traçadas, nas duas delegações o departamento de controlo de gestão compila dados e esboça os orçamentos anuais e os orçamentos dinâmicos, contudo toda a parte operacional tem presença e responsabilidade nestes orçamentos.
In all industries, competitiveness is high, and all differentiations between companies can lead to their success or failure, even in mature industries. Thus, the dissertation aims to assess the relevance of the strategic planning cycle in a collective catering company. The methodology used in this dissertation is a case study, involving 8 interviews with various executives from the organizational structure of Itau, SA, who have direct or indirect involvement in the company's strategic planning. Four of the interviews will be conducted at the North delegacy and the remaining interviews at the South. These interviews are based on the method developed by Ferreira and Otley (2009), adapted specifically to each position within the company. The results indicate the use of the Execution Premium method, which demonstrates a synergy of thinking, implementation, and improvement of the strategic planning cycle between the two branches. It also shows a certain degree of freedom for making decisions that enhance their results. Being a subsidiary of Trivalor, every three years, new objectives and goals are set, which are decided by the two boards of directors of the two companies. After setting the objectives and goals, the management control department in both agencies compiles data and outlines the annual budgets and flexible budgets. However, the entire operational part of the company is present and responsible for these budgets.
In all industries, competitiveness is high, and all differentiations between companies can lead to their success or failure, even in mature industries. Thus, the dissertation aims to assess the relevance of the strategic planning cycle in a collective catering company. The methodology used in this dissertation is a case study, involving 8 interviews with various executives from the organizational structure of Itau, SA, who have direct or indirect involvement in the company's strategic planning. Four of the interviews will be conducted at the North delegacy and the remaining interviews at the South. These interviews are based on the method developed by Ferreira and Otley (2009), adapted specifically to each position within the company. The results indicate the use of the Execution Premium method, which demonstrates a synergy of thinking, implementation, and improvement of the strategic planning cycle between the two branches. It also shows a certain degree of freedom for making decisions that enhance their results. Being a subsidiary of Trivalor, every three years, new objectives and goals are set, which are decided by the two boards of directors of the two companies. After setting the objectives and goals, the management control department in both agencies compiles data and outlines the annual budgets and flexible budgets. However, the entire operational part of the company is present and responsible for these budgets.
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Keywords
Restauração coletiva Itau SA Planeamento estratégico Execution premium Collective catering Strategic planning Execution premium