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O Controlo de Gestão existe de forma a garantir que os processos e as rotinas são executados conforme o plano feito para atingirem os objetivos (Drury, 2012). Deste modo, este trabalho tem como propósito o estudo do controlo de gestão, as suas vertentes e as rotinas estratégicas desta ciência. Numa primeira análise, optei por identificar o controlo de gestão e fazer uma breve análise dos seus sistemas. Bem como identificar e definir o método dando um enquadramento teórico sobre o tema. Numa fase mais avançada, decidi escolher o ciclo do planeamento orçamental como base do meu trabalho académico. Através de entrevistas realizadas aos colaboradores responsáveis pelo ciclo de planeamento orçamental de uma multinacional, foi possível recolher informações relevantes para chegar a algumas conclusões e conseguir estabelecer uma ligação entre os conceitos teóricos e a prática. Analisando também um conjunto de métodos de controlo de gestão e fazendo uma comparação com o estudo de caso apresentado foi possível enquadrar esses resultados com as teorias já existentes na literatura sobre o tema. O controlo de gestão e as suas rotinas devem ser sempre adaptadas à realidade em que estão inseridas, e o seu estudo é fundamental para o sucesso da organização, assim como a conquista dos objetivos estabelecidos através da estratégia definida pela empresa. É expectável que as rotinas e a disciplina que resultam do planeamento do processo se consigam adaptar ao meio da organização e sejam maleáveis e ajustáveis às mudanças pelas quais todas as organizações passam.
Management Control exists to ensure that processes and routines are carried out according to the plan made to achieve the objectives (Drury, 2012). Thus, this work aims to study management control, as its aspects and as strategic routines of this science. In a first analysis, I chose to identify the management control and make a brief analysis of its systems. As well as identifying and defining the method giving a theoretical framework on the topic. At a more advanced stage, I decided to choose the budget planning cycle as the basis of my academic work. Through interviews carried out with employees responsible for the budget planning cycle of a multinational, it was possible to collect relevant information to reach some conclusions and to establish a link between theoretical concepts and practice. Also analyzing a set of management control methods and making a comparison with the case study presented, it was possible to frame these results with the existing theories in the literature on the subject. Management control and its routines must always be adapted to the reality in which they are inserted, and their study is essential for the success of the organization, as well as the achievement of the objectives established through the strategy defined by the company. It is expected that the routines and discipline that result from the planning of the process are able to adapt to the environment of the organization and are malleable and adjustable to the changes that all organizations go through.
Management Control exists to ensure that processes and routines are carried out according to the plan made to achieve the objectives (Drury, 2012). Thus, this work aims to study management control, as its aspects and as strategic routines of this science. In a first analysis, I chose to identify the management control and make a brief analysis of its systems. As well as identifying and defining the method giving a theoretical framework on the topic. At a more advanced stage, I decided to choose the budget planning cycle as the basis of my academic work. Through interviews carried out with employees responsible for the budget planning cycle of a multinational, it was possible to collect relevant information to reach some conclusions and to establish a link between theoretical concepts and practice. Also analyzing a set of management control methods and making a comparison with the case study presented, it was possible to frame these results with the existing theories in the literature on the subject. Management control and its routines must always be adapted to the reality in which they are inserted, and their study is essential for the success of the organization, as well as the achievement of the objectives established through the strategy defined by the company. It is expected that the routines and discipline that result from the planning of the process are able to adapt to the environment of the organization and are malleable and adjustable to the changes that all organizations go through.
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Controlo de gestão Rotinas Estratégia Orçamento Ciclo de planeamento Sistemas de controlo de gestão Management control Routines Strategy Budget Planning cycle Management control systems