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Este trabalho empírico visa estudar a arquitetura de controlo de gestão
(sistema de gestão do desempenho) de uma multinacional portuguesa que atua
no setor alimentar, a “Empresa X”, com o principal objetivo de identificar as
configurações de controlo mais adequadas à execução da sua estratégia. O
quadro de Aldónio Ferreira e David Otley (Ferreira & Otley, 2009) é usado como
ferramenta central para assegurar a coerência das partes do trabalho. Num
primeiro momento são apresentadas as diversas componentes que constituem
um Sistema de Gestão do Desempenho bem como os aspetos-chave que poderão
potenciar a eficácia do seu desenho e operacionalização; num segundo momento,
resultado de um conjunto de entrevistas aos membros organizacionais e acesso a
documentação-fonte da “Empresa X”, é montado e descrito o sistema de gestão
de desempenho da organização. Os resultados da análise do caso apoiam
fortemente a construção de um Mapa da Estratégia (Kaplan, 2010) e a
organização das medidas de desempenho num Balanced Scorecard, que permitam
à empresa: 1. Promover e comunicar o alinhamento das iniciativas estratégias às
ações operacionais; 2. Focar a atenção nas medidas mais impactantes no negócio
e, numa utilização interativa, fomentar o seu debate e aprendizagem, que
permitirá “auscultar” o progresso estratégico e facilitar a tomada de decisões
estratégicas. Por outro lado, os resultados também reforçam as críticas que vêm
sendo apontadas ao Orçamento na sua utilização para planeamento e
comunicação das estratégias, pela observação de comportamentos perversos na
sua elaboração para um dado ano e pela influência na enfatização de medidas
financeiras ao invés das não financeiras.
This empirical work aims to study the management control architecture (performance management system) of a Portuguese multinational that operates in the food sector, “Empresa X”, with the main objective of identifying the control configurations that are most appropriate to the execution of its strategy. The framework by Aldónio Ferreira and David Otley (Ferreira & Otley, 2009) is used as a central tool to ensure the coherence of the parts of the work. Firstly, the various components that constitute a Performance Management System are presented, as well as the key aspects that can enhance the effectiveness of its design and operationalization; in a second moment, as a result of a set of interviews to the organizational members and access to the source documentation of “Empresa X”, the organization´s performance management system is set up and described. The results of the case analysis strongly support the construction of a Strategy Map (Kaplan, 2010) and the organization of performance measures in a Balanced Scorecard, which allows the company to: 1. Promote and communicate the alignment of strategic initiatives with operational actions; 2. Focus the attention on the most impactful measures in the business and, through an interactive use, promote their debate and learning, that will allow the signaling of the strategic progress and facilitate the strategic decision making. On the other hand, the results also reinforce the criticisms that have been made to the Budget in its use for the planning and communication of strategies, the observation of perverse behaviors in its elaboration for a given year, and its influence in the emphasis of financial measures rather than non-financial.
This empirical work aims to study the management control architecture (performance management system) of a Portuguese multinational that operates in the food sector, “Empresa X”, with the main objective of identifying the control configurations that are most appropriate to the execution of its strategy. The framework by Aldónio Ferreira and David Otley (Ferreira & Otley, 2009) is used as a central tool to ensure the coherence of the parts of the work. Firstly, the various components that constitute a Performance Management System are presented, as well as the key aspects that can enhance the effectiveness of its design and operationalization; in a second moment, as a result of a set of interviews to the organizational members and access to the source documentation of “Empresa X”, the organization´s performance management system is set up and described. The results of the case analysis strongly support the construction of a Strategy Map (Kaplan, 2010) and the organization of performance measures in a Balanced Scorecard, which allows the company to: 1. Promote and communicate the alignment of strategic initiatives with operational actions; 2. Focus the attention on the most impactful measures in the business and, through an interactive use, promote their debate and learning, that will allow the signaling of the strategic progress and facilitate the strategic decision making. On the other hand, the results also reinforce the criticisms that have been made to the Budget in its use for the planning and communication of strategies, the observation of perverse behaviors in its elaboration for a given year, and its influence in the emphasis of financial measures rather than non-financial.
Descrição
Palavras-chave
Sistemas de gestão do desempenho Arquiteturas de controlo de gestão Mapa da estratégia Performance management systems Management control architectures Strategy maps