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Abstract(s)
Grande parte da economia Mundial é constituída por pequenas e médias empresas, mas acima de tudo, empresas de carácter familiar. Estas representam cerca de 80% do Produto Interno Bruto Mundial e caracterizam-se pela presença de membros de uma família nos cargos de gestão da mesma.
Em Portugal as Empresas Familiares (EF) também ocupam uma posição de relevo quer em termos da criação de riqueza para o PIB quer em termos de criação de postos de trabalho.
Após alguma investigação verificou-se que o tema das empresas familiares tem atraído recentemente alguns investigadores, mas continua a tratar-se de um tema com uma vasta área por explorar. Por outro lado, num mundo cada vez mais globalizado com uma concorrência cada vez mais feroz, as empresas têm apostado fortemente na aplicação de sistemas de controlo de gestão para garantirem a eficiência e eficácia das suas operações, garantido assim o cumprimento das suas estratégias.
Desta forma, o presente trabalho procura investigar qual a realidade das empresas familiares portuguesas relativamente aos sistemas de controlo de gestão e verificar qual a importância dos mesmos na performance financeira.
Com isto, no Capítulo 1 foi efetuada uma revisão da literatura no âmbito das teorias e práticas relacionadas com os sistemas de controlo de gestão, posteriormente, no Capítulo 2 é detalhada a realidade teórica das empresas familiares, e por último, com a construção de um questionário enviado a inúmeras empresas familiares portuguesas, procurou-se investigar qual o impacto da aplicação dos sistemas de controlo de gestão da rendibilidade operacional das empresas.
Much of the world economy is made up of small and medium enterprises, but most of all are family companies. These account for about 80% of the world gross domestic product (GDP) and are characterized by the presence of family members in management positions thereof. In Portugal the Family companies also occupy a prominent position in terms of wealth creation for the GDP in terms of creating jobs. After some investigation we found that the theme of family businesses has recently attracted some researchers, but continues to treat yourself to a theme with a vast area to explore. Furthermore, in an increasingly globalized world with an increasingly fierce competition, companies have heavily invested in the implementation of management control systems to ensure the efficiency and effectiveness of its operations, thus guaranteed compliance with their strategies. Thus, this paper seeks to investigate the realities of Portuguese family businesses in relation to management control systems and find what their importance in financial performance. With this in chapter 1 a literature review under the theories and practices related to management control systems was performed later in Chapter 2 details the reality of theoretical familiars companies, and finally, with the construction of a questionnaire sent to many Portuguese family business, we sought to investigate the impact of the implementation of operational profitability management control of business systems.
Much of the world economy is made up of small and medium enterprises, but most of all are family companies. These account for about 80% of the world gross domestic product (GDP) and are characterized by the presence of family members in management positions thereof. In Portugal the Family companies also occupy a prominent position in terms of wealth creation for the GDP in terms of creating jobs. After some investigation we found that the theme of family businesses has recently attracted some researchers, but continues to treat yourself to a theme with a vast area to explore. Furthermore, in an increasingly globalized world with an increasingly fierce competition, companies have heavily invested in the implementation of management control systems to ensure the efficiency and effectiveness of its operations, thus guaranteed compliance with their strategies. Thus, this paper seeks to investigate the realities of Portuguese family businesses in relation to management control systems and find what their importance in financial performance. With this in chapter 1 a literature review under the theories and practices related to management control systems was performed later in Chapter 2 details the reality of theoretical familiars companies, and finally, with the construction of a questionnaire sent to many Portuguese family business, we sought to investigate the impact of the implementation of operational profitability management control of business systems.
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Keywords
Controlo de gestão Empresas familiares Rendibilidade Management control Family business Profitability