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Advisor(s)
Abstract(s)
A OneVet Group representa o único grupo veterinário em Portugal,
desempenhando um papel inovador e de destaque no setor. O presente
Trabalho final de mestrado tem como objetivo analisar o atual sistema de
controlo de gestão e, em particular, o sistema de medição de desempenho
organizacional implementado, refletindo sobre a respetiva eficácia. Para o
efeito, foi aplicada a metodologia de estudo de caso, com base na observação do
quotidiano do grupo e em duas entrevistas conduzidas a um dos
administradores. O conteúdo destas últimas foi estruturado com base no
modelo proposto por Merchant e Van Der Stede (2012) e no modelo integrado
de controlo e gestão do desempenho de Ferreira e Otley (2009).
Os resultados evidenciaram um sistema de controlo de gestão não forte e não
coerente e numa fase embrionária do seu desenvolvimento. Apesar da
utilização de todos os mecanismos de controlo, subsistem problemas de
direção, motivação e limitações no seio do grupo. O sistema de medição de
desempenho encontra-se ancorado em três variáveis (volume de negócios,
EBITDA e headcount). A nível individual, existe uma avaliação subjetiva apenas
quando é atingido o volume de negócios acordado em determinada clínica.
Por fim, são apresentadas algumas propostas de melhoria, na tentativa de
mitigar, a curto prazo, algumas das falhas do sistema de controlo de gestão
para melhor alinhamento do comportamento dos colaboradores e
acompanhamento do desempenho da OneVet.
OneVet Group represents the only veterinary group in Portugal, playing an innovative and prominent role in the sector. The purpose of this Master's thesis is to analyze the current management control system and, in particular, the organizational performance measurement system implemented, reflecting its effectiveness. For this purpose, the case study methodology was applied, based on the daily observation of the group and in two interviews conducted to one of the administrators. The content of the latter was structured based on the model proposed by Merchant and Van Der Stede (2012) and the integrated model of control and performance management of Ferreira and Otley (2009). The results showed a management system that was not strong and not coherent and at an embryonic stage of its development. Despite the use of all control mechanisms, problems of direction, motivation and limitations remain within the group. The performance measurement system is anchored in three variables (sales, EBITDA and Headcount). At the individual level, there is a subjective evaluation only when the agreed sales in a particular clinic is reached. Finally, some improvement proposals are presented in an attempt to mitigate, in the short term, some of the failures of the management control system to better align employee behavior and monitor OneVet's performance.
OneVet Group represents the only veterinary group in Portugal, playing an innovative and prominent role in the sector. The purpose of this Master's thesis is to analyze the current management control system and, in particular, the organizational performance measurement system implemented, reflecting its effectiveness. For this purpose, the case study methodology was applied, based on the daily observation of the group and in two interviews conducted to one of the administrators. The content of the latter was structured based on the model proposed by Merchant and Van Der Stede (2012) and the integrated model of control and performance management of Ferreira and Otley (2009). The results showed a management system that was not strong and not coherent and at an embryonic stage of its development. Despite the use of all control mechanisms, problems of direction, motivation and limitations remain within the group. The performance measurement system is anchored in three variables (sales, EBITDA and Headcount). At the individual level, there is a subjective evaluation only when the agreed sales in a particular clinic is reached. Finally, some improvement proposals are presented in an attempt to mitigate, in the short term, some of the failures of the management control system to better align employee behavior and monitor OneVet's performance.
Description
Keywords
Sistemas de controlo de gestão Medição do desempenho Ferreira e Otley (2009) Merchant e Van Der Stede (2012) Management control systems Measurement of performance