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O presente trabalho é o fruto do que pretende ser uma revisão crítica do sistema de controlo de gestão da organização na qual a autora desempenha funções. Através de um trabalho de confronto de boas práticas, recomendadas pela literatura com as ferramentas de controlo e rotinas de gestão existentes na organização, foi possível identificar vários pontos de melhoria, que este trabalho procura explanar, tendo sempre em consideração as condicionantes da realidade da organização e o desejo de criar um roteiro de medidas que leve à sua efetiva implementação. Sendo a Ranatrans uma empresa de média dimensão, mas já dotada de um ERP (Enterprise Resource Planning) e de um departamento administrativo próprio, as conclusões deste trabalho apontam essencialmente para a necessidade de desenvolvimento de novas ferramentas e clarificação de algumas outras já existentes, mas sobretudo para a inserção das mesmas num sistema de controlo mais articulado, capaz de lhes dar mais sentido e utilidade. O trabalho sugere ainda o balanced scorecard com ferramenta de referência do sistema de controlo da empresa, tendo em consideração a necessidade sentida de uma maior explicitação/materialização da estratégia
The present work is the result of what is intended to be a critical review of the management control system of an organization in which the author performs functions. Through a work of confrontation of good practices recommended by the literature with the control tools and management routines existing in the organization, it was possible to identify several points of improvement, which this work seeks to explain, always taking into account the conditions of the organization’s reality and the desire to create a roadmap of measures that will lead to its effective implementation. Since Ranatrans is a medium-sized company, but already equipped with an ERP (Enterprise Resource Planning) and its own administrative department, the conclusions of this work essentially point to the need for the development of new tools and clarification of some already existing ones, but above all for their insertion in a more articulated control system, capable of giving them more meaning and usefulness. The work also suggests the balanced scorecard as a reference tool for the company's control system, taking into account the felt need for a more explicit / materialized strategy...
The present work is the result of what is intended to be a critical review of the management control system of an organization in which the author performs functions. Through a work of confrontation of good practices recommended by the literature with the control tools and management routines existing in the organization, it was possible to identify several points of improvement, which this work seeks to explain, always taking into account the conditions of the organization’s reality and the desire to create a roadmap of measures that will lead to its effective implementation. Since Ranatrans is a medium-sized company, but already equipped with an ERP (Enterprise Resource Planning) and its own administrative department, the conclusions of this work essentially point to the need for the development of new tools and clarification of some already existing ones, but above all for their insertion in a more articulated control system, capable of giving them more meaning and usefulness. The work also suggests the balanced scorecard as a reference tool for the company's control system, taking into account the felt need for a more explicit / materialized strategy...
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Palavras-chave
Controlo de gestão Ranatrans Management control Balanced scorecard