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De que forma pequenas e médias empresas de retalho implementam sistemas de controlo de gestão?
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Este trabalho final de mestrado tem como objetivo compreender de que forma são implementados os sistemas de controlo de gestão em pequenas e médias empresas. Assim, um dos objetivos é perceber como funciona o Controlo de Gestão nas PMEs portuguesas, nomeadamente que tipo de sistemas aplicam e de que forma os aplicam. Neste sentido, foi realizado um estudo de caso numa empresa portuguesa que se insere no setor de retalho de bicicletas, onde para além da sua comercialização também oferecem serviços de reparação das mesmas. De forma a recolher informação foram inicialmente idealizadas entrevistas a três elementos da organização, nomeadamente, o gerente, o diretor comercial e o diretor financeiro. No entanto, após sugestão da administração foi realizada uma visita às instalações da empresa com os diretores financeiro e comercial e foi também realizada uma entrevista ao gerente da empresa. As entrevistas foram realizadas a partir do modelo de Malmi & Brown de forma a ter uma visão mais alargada dos controlos existentes na empresa. Realizou-se a revisão de literatura, onde foram abordados temas como Controlo de Gestão, Sistemas de Controlo de Gestão e o Modelo de Malmi & Brown. Neste texto irá ser também abordado o conceito de PME e a ligação destas empresas com os sistemas de controlo de gestão. De seguida, e através da recolha de dados foi possível recolher conclusões em coordenação com a literatura estudada. No geral, a maior parte dos resultados obtidos com a análise do caso coincide com a literatura. Mais concretamente a falta de planeamento de objetivos, estes são focados na vertente operacional e idealizados numa perspetiva de curto prazo; os indicadores de desempenho são na sua maioria financeiros sendo os não financeiros desvalorizados; entre outros.
This final master's thesis aims to understand how management control systems are implemented in small and medium-sized companies. The aim is to understand how management control works in Portuguese SMEs, in particular what kind of systems they use and how they use them. A case study was therefore carried out in a Portuguese company in the bicycle retail sector, where as well as selling bicycles they also offer bicycle repair services. In order to gather information, interviews were initially planned with three members of the organization, namely the manager, the commercial director and the financial director. However, at the suggestion of the management, a visit was made to the company's premises with the financial and commercial directors and an interview was also carried out with the company manager. The interviews were conducted using the Malmi & Brown model in order to gain a broader view of the company's existing controls. A literature review was carried out, covering topics such as Management Control, Management Control Systems and the Malmi & Brown Model. The concept of SMEs and the link between these companies and management control systems were also discussed. Next, and through data collection, it was possible to draw conclusions in coordination with the literature studied. Thus, most of the results obtained from the analysis of the case coincide with the literature, specifically the lack of planning of objectives, which are focused on the operational side and idealized from a short-term perspective; the performance indicators are mostly financial and the non-financial ones are undervalued; among others.
This final master's thesis aims to understand how management control systems are implemented in small and medium-sized companies. The aim is to understand how management control works in Portuguese SMEs, in particular what kind of systems they use and how they use them. A case study was therefore carried out in a Portuguese company in the bicycle retail sector, where as well as selling bicycles they also offer bicycle repair services. In order to gather information, interviews were initially planned with three members of the organization, namely the manager, the commercial director and the financial director. However, at the suggestion of the management, a visit was made to the company's premises with the financial and commercial directors and an interview was also carried out with the company manager. The interviews were conducted using the Malmi & Brown model in order to gain a broader view of the company's existing controls. A literature review was carried out, covering topics such as Management Control, Management Control Systems and the Malmi & Brown Model. The concept of SMEs and the link between these companies and management control systems were also discussed. Next, and through data collection, it was possible to draw conclusions in coordination with the literature studied. Thus, most of the results obtained from the analysis of the case coincide with the literature, specifically the lack of planning of objectives, which are focused on the operational side and idealized from a short-term perspective; the performance indicators are mostly financial and the non-financial ones are undervalued; among others.
Descrição
Palavras-chave
Controlo de gestão Sistemas de controlo de gestão Modelo Malmi e Brown Pequenas e médias empresas Management control Management control systems Malmi and Brown model Small and medium-sized enterprises
Contexto Educativo
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Licença CC
Sem licença CC