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Segundo Malmi, T. e Brown, D.A. (2008), controlos de gestão são todos os instrumentos e sistemas utilizados pelos gestores para assegurar que o comportamento e as decisões dos funcionários são consistentes e estão alinhadas com os objetivos e a estratégia da organização. O termo package of controls é também utilizado pelos mesmos pelo facto de as organizações contemporâneas implementarem mais do que um sistema de controlo de gestão nas suas organizações.
Esta dissertação trata da relação entre duas ferramentas de planeamento na Caetano Retail SPGS: o orçamento e a Matriz X. Da metodologia Kaizen seria de esperar que, com a implementação conjunta destas duas metodologias, a estratégia fosse melhor compreendida pela organização e que, simultaneamente, fosse mais fácil atingir os resultados propostos.
O estudo teve a forma de um caso de estudo suportado por diversos tipos de informação. Foram utilizados dados bibliográficos, análise documental, entrevistas e observação direta. A combinação das análises efetuadas permite assegurar uma maior compreensão da forma como estas ferramentas são planeadas e executadas.
No final deste caso de estudo, foi possível concluir que a intenção não surtiu os resultados esperados. Estas duas metodologias ao invés de serem vistas como complementos, são tratadas como metodologias totalmente distintas e separadas uma da outra. Em termos de resultados, no final do primeiro ano de implementação, além de o orçamento na sua globalidade não ter sido atingido, não existe confiança e crença de que o Hoshin Planning e a Matriz X sejam uma mais valia para a atividade da empresa.
According to Malmi, T. and Brown, D.A. (2008), management controls are all the instruments and systems used by managers, to ensure that the behavior and the decisions that employees use are consistent and aligned with the goals and the organizational strategy. The term “package of controls” is also used by them because contemporary organizations implement more than one management control system in their organizations. This dissertation deals with the relationship between two planning tools in Caetano Retail SPGS: the budget and the “Matriz X”. From the Kaizen methodology it would be expected that, with the simultaneous implementation of these two methodologies, the strategy would be better understood by the organization and, at the same time, it would be easier to achieve the proposed results. The study took the form of a case study supported by several types of information. Bibliographic data, documentary analysis, interviews and direct observation were used. The combination of the analysis performed ensures an understanding of how these tools are planned and executed. At the end of this case study, it was possible to conclude that the intention did not deliver to the expected results. These two methodologies, rather than being seen as complements, are treated as totally separate and distinct methodologies. In terms of results, at the end of the first year of implementation, in addition to the overall budget not having been reached, there is no confidence and belief that “Hoshin Planning” and the “Matriz X” are an added value to the company's activity.
According to Malmi, T. and Brown, D.A. (2008), management controls are all the instruments and systems used by managers, to ensure that the behavior and the decisions that employees use are consistent and aligned with the goals and the organizational strategy. The term “package of controls” is also used by them because contemporary organizations implement more than one management control system in their organizations. This dissertation deals with the relationship between two planning tools in Caetano Retail SPGS: the budget and the “Matriz X”. From the Kaizen methodology it would be expected that, with the simultaneous implementation of these two methodologies, the strategy would be better understood by the organization and, at the same time, it would be easier to achieve the proposed results. The study took the form of a case study supported by several types of information. Bibliographic data, documentary analysis, interviews and direct observation were used. The combination of the analysis performed ensures an understanding of how these tools are planned and executed. At the end of this case study, it was possible to conclude that the intention did not deliver to the expected results. These two methodologies, rather than being seen as complements, are treated as totally separate and distinct methodologies. In terms of results, at the end of the first year of implementation, in addition to the overall budget not having been reached, there is no confidence and belief that “Hoshin Planning” and the “Matriz X” are an added value to the company's activity.
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Keywords
Sistemas de controlo de gestão Orçamento Kaizen Matriz X Management control sistems Budget