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A presente tese inicia-se com a descrição dos principais componentes do pacote de SCG da Companhia Pingo Doce e, posteriormente, é realizada uma detalhada análise do mesmo, para melhor compreender como é feita a interligação entre todos os sistemas. Para promover uma análise mais elucidativa, é estabelecida uma comparação entre o pacote de SCG do Pingo Doce e o que é implementado pela empresa IKEA. Por último, visa-se compreender como é que os SCG utilizados pelo Pingo Doce promovem o alcance dos objetivos de negócio que a Companhia possui.
O método utilizado neste trabalho é puramente qualitativo. Foram realizadas cinco entrevistas a indivíduos com responsabilidades de gestão na empresa Pingo Doce, por forma a aferir qual a sua utilização quotidiana dos SCG que têm ao seu dispor.
As similaridades entre o pacote de SCG do IKEA e o do Pingo Doce são diversas e as empresas atingem um claro alinhamento entre esse pacote e a estratégia de negócio das suas organizações. Não obstante, é importante realçar que há algumas diferenças entre os SCG de cada uma das empresas, muito resultantes das suas culturas corporativas e das suas distintas áreas de especialização na indústria do retalho.
This thesis begins with the description of the main components that Pingo Doce’s management control systems (MCS) package has. After that, a detailed analysis of this package is made, to better understand how the links between all the systems are made. To promote a better analysis, a comparison between the MCS of Pingo Doce and the ones used by IKEA is established. Lastly, it is aimed to understand how Pingo Doce’s MCS package promotes the achievement of the company’s business goals. The research method used in this thesis is purely qualitative. Five different interviews were made to individuals with management responsibilities in Pingo Doce, so it was possible to understand how their daily use of the MCS is. The similarities between Pingo Doce’s and IKEA’s MCS package are multiple and both companies clearly reach an alignment between those packages and their business goals. Nevertheless, it is crucial to point out that there are several differences between the MCS used by each of the organizations, mainly due to their distinct corporate cultures and different areas of specialization within the retail industry.
This thesis begins with the description of the main components that Pingo Doce’s management control systems (MCS) package has. After that, a detailed analysis of this package is made, to better understand how the links between all the systems are made. To promote a better analysis, a comparison between the MCS of Pingo Doce and the ones used by IKEA is established. Lastly, it is aimed to understand how Pingo Doce’s MCS package promotes the achievement of the company’s business goals. The research method used in this thesis is purely qualitative. Five different interviews were made to individuals with management responsibilities in Pingo Doce, so it was possible to understand how their daily use of the MCS is. The similarities between Pingo Doce’s and IKEA’s MCS package are multiple and both companies clearly reach an alignment between those packages and their business goals. Nevertheless, it is crucial to point out that there are several differences between the MCS used by each of the organizations, mainly due to their distinct corporate cultures and different areas of specialization within the retail industry.
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Palavras-chave
Pacote de sistemas de controlo de gestão Pingo Doce IKEA Management control systems package