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A relação entre a estrutura de gastos e as áreas de negócio : o caso Nors Group, S.A.
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A crescente exigência sentida nos mercados, caracterizados pela intensificação da concorrência e pela aceleração do seu ritmo de evolução, tem imposto grande pressão sobre as organizações para garantirem um posicionamento estratégico adequado, atingirem os resultados pretendidos e fortalecerem o seu nível de competitividade. Neste contexto, a introdução de processos de avaliação sistemática do desempenho financeiro, quer em contexto das unidades internas, quer em exercícios de benchmarking, têm assumido um papel muito relevante, permitindo às empresas identificar oportunidades de otimização. A temática desta dissertação, em contexto organizacional, tem como propósito compreender a utilidade dos mecanismos sistemáticos de monitorização do desempenho financeiro das unidades organizacionais, aplicando metodologias de benchmarking (interno e externo) no âmbito dos processos de planeamento e controlo de gestão. Esta investigação incide num estudo de caso, desenvolvido no âmbito de um estágio curricular, no Departamento de Planeamento e Controlo de Gestão, no Nors Group, e tem como objetivo mais específico comparar internamente e a nível concorrencial a estrutura de gastos indiretos (GI) por áreas de negócio. Para o seu desenvolvimento foi fundamental a acessibilidade a análise documental, reuniões com colaboradores da Holding, comunicações pontuais com os controller das empresas do grupo, observação e participação no trabalho. Finaliza-se a dissertação destacando a importância das medidas de desempenho financeiro e do benchmarking, amplamente defendidas na literatura por inúmeros autores. Foi a partir destas ferramentas e métodos que se identificaram, neste grupo, as áreas geográficas e de negócio que requererem maior atenção e intervenção na estrutura de GI, assim como as causas subjacentes aos resultados obtidos. Tornou-se, assim, evidente as oportunidades de otimização para o grupo, visando assegurar um posicionamento mais competitivo em determinados mercados.
The growing demand present in markets characterized by intensifying competition and acceleration of the constant firm evolution, has put great pressure on organizations to ensure a proper strategic positioning, achieve desired results, and strengthen their competitiveness. In this context, the implementation of systematic financial performance evaluation processes, both within internal units and through benchmarking exercises, has played a key role in helping companies to identify opportunities for optimization. The topic of this dissertation, in an organizational context, aims to understand the usefulness of systematic mechanisms to monitor the financial performance of organizational units, applying benchmarking methodologies (internal and external) within planning and management control processes. This research is based on a case study conducted during a curricular internship in the Planning and Management Control Department at Nors Group. Its main objective is to compare the structure of indirect expenses both internally and at a competitive level across different business areas. To develop this study, it was essential the access to document analysis, meetings with Holding employees, occasional communication with the group’s controllers, as well as observation and participation in the daily work. The dissertation highlights the importance of financial performance measures and benchmarking, widely supported in the literature by numerous authors. Through these tools and methods, the group identified the geographical and business areas that require greater attention and intervention in the structure of indirect expenses, as well as the underlying causes of the results obtained. This demonstrated that there are optimization opportunities for the group, which is aiming to secure a more competitive position in certain markets.
The growing demand present in markets characterized by intensifying competition and acceleration of the constant firm evolution, has put great pressure on organizations to ensure a proper strategic positioning, achieve desired results, and strengthen their competitiveness. In this context, the implementation of systematic financial performance evaluation processes, both within internal units and through benchmarking exercises, has played a key role in helping companies to identify opportunities for optimization. The topic of this dissertation, in an organizational context, aims to understand the usefulness of systematic mechanisms to monitor the financial performance of organizational units, applying benchmarking methodologies (internal and external) within planning and management control processes. This research is based on a case study conducted during a curricular internship in the Planning and Management Control Department at Nors Group. Its main objective is to compare the structure of indirect expenses both internally and at a competitive level across different business areas. To develop this study, it was essential the access to document analysis, meetings with Holding employees, occasional communication with the group’s controllers, as well as observation and participation in the daily work. The dissertation highlights the importance of financial performance measures and benchmarking, widely supported in the literature by numerous authors. Through these tools and methods, the group identified the geographical and business areas that require greater attention and intervention in the structure of indirect expenses, as well as the underlying causes of the results obtained. This demonstrated that there are optimization opportunities for the group, which is aiming to secure a more competitive position in certain markets.
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Sistemas de controlo de gestão Estrutura de gastos indiretos Medidas de desempenho financeiro Benchmarking Management control systems Indirect expenses structure Financial performance measures
Contexto Educativo
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Licença CC
Sem licença CC