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Abstract(s)
O meu trabalho final de mestrado (TFM) tem como principal objetivo descrever duma forma teórica o controlo de gestão e os sistemas de controlo de gestão e analisar o período fusão e pós fusão, procedendo a uma descrição, análise e aplicabilidade dos modelos, nomeadamente na empresa NOS Comunicações.
Este estudo foi possível devido à análise e pesquisa de dados sobre a empresa e várias entrevistas estruturadas diretamente com o diretor e coordenadora do Planeamento e Controlo de gestão e com os recursos humanos da NOS.
Neste sentido foi possível validar a aplicabilidade dos modelos estudados e perceber que os problemas identificados foram colmatados com os controlos propostos no modelo Merchant e Van der Stede, (2012) e modelo Ferreira e Otley (2009).
Paralelamente a isto foi também descrito os processos que ocorrem no departamento do controlo de gestão nomeadamente o ciclo de planeamento e controlo da NOS, que contempla todas as fases internas desde a elaboração da estratégia principal até à sua operacionalização, bem como todo o processo existente a médio e longo prazo.
Sendo a NOS uma empresa nacional, para nos dar essa perspetiva conclui-se que o seu controlo de gestão está desenvolvido em plena sintonia com a organização e na concretização dos seus objetivos, e que os controlos são usados no sentido de influenciarem os comportamentos na realização dos objetivos e estratégias da empresa.
My Masters final paper aims to describe from a theoretical way the management control and its systems and to analyse the merger and post merger periods by making a description, analysis and applicability of the models, particularly in NOS Communications Company. This study was possible because of data analysis and research on the company and several structured interviews directly with NOS’ Planning and Management Control director and coordinator, as well as human resources within NOS. In this sense it was possible to validate the applicability of the studied models and realize that the identified problems have been rectified with the controls proposed in the Merchant and Van der Stede (2012) and Ferreira and Otley (2009) models. Simultaneously it was also described the processes taking place in the management control department, including planning and control cycle of NOS, which includes all the internal stages from the development of the main strategy to its operation and any medium and long term existing procedure. As NOS is a national company and to give us that perspective, it appears that its management control is fully developed in line with the organization and the achievement of its objectives, and that the controls are used in order to influence the behaviour of performing the objectives and strategies of the company.
My Masters final paper aims to describe from a theoretical way the management control and its systems and to analyse the merger and post merger periods by making a description, analysis and applicability of the models, particularly in NOS Communications Company. This study was possible because of data analysis and research on the company and several structured interviews directly with NOS’ Planning and Management Control director and coordinator, as well as human resources within NOS. In this sense it was possible to validate the applicability of the studied models and realize that the identified problems have been rectified with the controls proposed in the Merchant and Van der Stede (2012) and Ferreira and Otley (2009) models. Simultaneously it was also described the processes taking place in the management control department, including planning and control cycle of NOS, which includes all the internal stages from the development of the main strategy to its operation and any medium and long term existing procedure. As NOS is a national company and to give us that perspective, it appears that its management control is fully developed in line with the organization and the achievement of its objectives, and that the controls are used in order to influence the behaviour of performing the objectives and strategies of the company.
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Keywords
Controlo de gestão Sistemas de controlo de gestão Modelos de controlo de gestão Empresa NOS Management control Management control systems Management control models NOS company