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Os Sistemas de Controlo de Gestão (SCG) têm sido alvo de estudos sistemáticos ao longo dos anos, motivados pela pluralidade de fatores internos e externos que devem ser considerados no seu design, de modo a satisfazerem a sua finalidade: contribuir para o cumprimento os objetivos corporativos desejados. Não obstante a literatura relativa a Sistemas de Controlo de Gestão ter sido profundamente explorada no passado, esta dissertação proporciona ao leitor uma visão da sua aplicação em contexto corporativo, numa Organização com diferentes Unidades de Negócio (UN), originando um desafio adicional em adaptar o modelo corporativo à envolvente e contexto específico de cada UN. O objetivo primordial desta dissertação é explorar a concretização prática de um SCG corporativo nas suas UN, compreendendo as transformações necessárias à sua aplicação e os respetivos motivos subjacentes. Desta forma, foi realizado um estudo qualitativo para endereçar o objetivo proposto, seguindo a abordagem de um estudo de caso realizado à Organização Cerealis S.G.P.S., S.A., procurando observar o caso concreto de uma das suas Unidades de Negócio, a Cerealis Moagens S.A. O estudo permite concluir que um SCG é influenciado pelas especificidades inerentes a cada UN, devendo esta procurar adaptar as suas componentes para corresponder às expectativas dos seus stakeholders. Foi também observado, por comparação do modelo corporativo com a sua aplicação prática, que as semelhanças são mais visíveis nas componentes de carácter mais global do SCG.
Management Control Systems (MCS) have been the target of several studies over the years, motivated by the diversity of both internal and external factors that must be considered in its design in order to meet its purpose: contribute to achieve the desired corporate objectives. Although the literature on MCS has been thoroughly explored in the past, this essay provides the reader with a vision of its application in a corporate context, in an Organization with different Business Units (BUs), giving rise to an additional challenge in adapting the Corporate MCS to the specific environment of each BU. The main objective of this paper is to explore the implementation of a Corporate MCS in its BUs, understanding the modifications required for its application and providing the underlying reasons. A qualitative study was carried out to address the proposed objective, following the approach of a case study conducted to the Company Cerealis S.G.P.S., S.A., seeking to investigate the specific case of one of its Business Units, Cerealis Moagens S.A. The study concludes that an MCS is influenced by the inherent characteristics of each BU, which must seek to adapt its components to meet its stakeholders’ needs. It was also observed, by comparing the Corporate Model with its practical application, that similarities are more visible in the more global components of the MCS.
Management Control Systems (MCS) have been the target of several studies over the years, motivated by the diversity of both internal and external factors that must be considered in its design in order to meet its purpose: contribute to achieve the desired corporate objectives. Although the literature on MCS has been thoroughly explored in the past, this essay provides the reader with a vision of its application in a corporate context, in an Organization with different Business Units (BUs), giving rise to an additional challenge in adapting the Corporate MCS to the specific environment of each BU. The main objective of this paper is to explore the implementation of a Corporate MCS in its BUs, understanding the modifications required for its application and providing the underlying reasons. A qualitative study was carried out to address the proposed objective, following the approach of a case study conducted to the Company Cerealis S.G.P.S., S.A., seeking to investigate the specific case of one of its Business Units, Cerealis Moagens S.A. The study concludes that an MCS is influenced by the inherent characteristics of each BU, which must seek to adapt its components to meet its stakeholders’ needs. It was also observed, by comparing the Corporate Model with its practical application, that similarities are more visible in the more global components of the MCS.
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Palavras-chave
Sistemas de controlo de gestão Controlo de gestão corporativo Unidades de negócio Management control systems Corporate control management Performance management systems Business units Strategic goals