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Authors
Abstract(s)
Na era da globalização e da economia do conhecimento, a utilização de
sistemas de mensuração do desempenho (performance measurement systems) é
frequentemente recomendada para auxiliar a implementação da estratégia e
melhorar a performance organizacional (Davis & Albright, 2004).
O presente Trabalho Final de Mestrado tem como objetivo analisar o
funcionamento das práticas de análise e mensuração do desempenho financeiro
utilizadas pelo Grupo CIN, com especial enfoque nos seus modelos de reporte,
por forma a concluir se está a adotar os melhores modelos e práticas de análise.
Com este propósito, recorrendo à metodologia estudo de caso, descreve-se, em
primeiro lugar, a organização e o funcionamento das práticas de análise,
utilizadas para a avaliação do desempenho financeiro do Grupo CIN, onde se
destacam os modelos de reporte mensal e trimestral. Posteriormente, é feita a
discussão, seguida das conclusões e sugestões de melhoria, alicerçadas na revisão
bibliográfica efetuada.
Apesar das limitações inerentes ao estudo, concluímos que o Grupo CIN adota
boas práticas de análise do desempenho financeiro, existindo, contudo, espaço
para a introdução de melhorias.
The use of performance measurements systems is frequently recommended for facilitating strategy implementation and enhancing organizational performance (Davis & Albright, 2004). The objective of this thesis consists in the analysis of the functioning of the financial performance practices used by Grupo CIN, with a special focus on their reporting models, in order to conclude whether the best models and analysis practices are being employed. Therefore, drawing upon a case study methodology, it is first described the organization and functioning of the analysis practices, utilized in the evaluation of the financial performance of Grupo CIN, where the monthly and quarterly reporting models stand out. Thereafter, a discussion of the case study is made, followed by the thesis conclusions and the suggestions for improvement, based on the literature review that was done. Even though there are limitations in the study, we have concluded that Grupo CIN adopts good practices on the analysis of the financial performance, nevertheless there is room for improvements.
The use of performance measurements systems is frequently recommended for facilitating strategy implementation and enhancing organizational performance (Davis & Albright, 2004). The objective of this thesis consists in the analysis of the functioning of the financial performance practices used by Grupo CIN, with a special focus on their reporting models, in order to conclude whether the best models and analysis practices are being employed. Therefore, drawing upon a case study methodology, it is first described the organization and functioning of the analysis practices, utilized in the evaluation of the financial performance of Grupo CIN, where the monthly and quarterly reporting models stand out. Thereafter, a discussion of the case study is made, followed by the thesis conclusions and the suggestions for improvement, based on the literature review that was done. Even though there are limitations in the study, we have concluded that Grupo CIN adopts good practices on the analysis of the financial performance, nevertheless there is room for improvements.
Description
Keywords
Performance measurement Financial responsability centers Modelos reporte financeiro Rácios e indicadores financeiros Financial report models Ratios and financial indicators