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Abstract(s)
Ferreira e Otley (2009) propuseram um modelo de análise de sistemas de controlo de gestão de âmbito alargado, que pudesse ser utilizado para recolher evidência sobre o sistema de controlo de gestão de uma organização ao captar as ligações entre os mecanismos e processos de controlo. Os indicadores-chave de desempenho (KPIs), inseridos na tipologia de “controlos de resultados” (Merchant & Van der Stede, 2017), são utilizados para avaliar o sucesso obtido no cumprimento dos objetivos, estratégias ou planos de uma organização. No presente trabalho, o modelo de análise de Ferreira e Otley (2009) foi aplicado à INOVA+, empresa portuguesa do setor dos serviços, com o intuito de identificar processos internos de controlo de gestão, sobretudo a nível financeiro, que pudessem ser alvo de propostas de melhoria, bem como de perceber quais os KPIs mais adequados para monitorizar o desempenho financeiro da organização. Com base num estudo de caso único, sustentado pela revisão de literatura e entrevistas realizadas a colaboradores da INOVA+, foi possível observar que o modelo de controlo de gestão em vigor está sobretudo condicionado pela falta de ferramentas que suportem processos de planeamento e controlo financeiro, tais como um sistema de contabilidade de gestão, com prejuízo da visibilidade da organização sobre o seu próprio futuro em relação a questões financeiras e operacionais. Neste contexto, desenhou-se e propôs-se a implementação do “Project Master File”, ferramenta que, em conjunto com a redefinição dos KPIs a utilizar e outros mecanismos, procurará capacitar a organização de um sistema de controlo de gestão mais robusto e capaz de solucionar parte das debilidades identificadas.
Ferreira and Otley (2009) proposed a broad model for the analysis of management control systems, which could be used to collect evidence about an organization's management control system by capturing the links between the different control mechanisms and processes. Key performance indicators (KPIs), under the typology of “results controls” (Merchant & Van der Stede, 2017), are commonly used to assess the success achieved in fulfilling an organization's objectives, strategies and plans. In this work, the Ferreira and Otley (2009) model was applied to INOVA+, a portuguese company in the services sector, in order to identify internal management control processes, especially at the financial level, that could be improved, as well as to understand which KPIs should be used to best monitor the organization's financial performance. Based on a case study, supported by a literature review and interviews with INOVA+ employees, it was possible to observe that the current management model is mainly conditioned by the lack of tools that support financial planning processes, such as analytical accounting system, with prejudice to the organization's visibility on its own future regarding financial and operational issues. In this context, it was proposed the design and implementation of the Project Master File, a tool that, coupled with the redefinition of the KPIs and other control mechanisms, seeks to provide the organization a more robust management control system and a way to partially resolve the identified weaknesses.
Ferreira and Otley (2009) proposed a broad model for the analysis of management control systems, which could be used to collect evidence about an organization's management control system by capturing the links between the different control mechanisms and processes. Key performance indicators (KPIs), under the typology of “results controls” (Merchant & Van der Stede, 2017), are commonly used to assess the success achieved in fulfilling an organization's objectives, strategies and plans. In this work, the Ferreira and Otley (2009) model was applied to INOVA+, a portuguese company in the services sector, in order to identify internal management control processes, especially at the financial level, that could be improved, as well as to understand which KPIs should be used to best monitor the organization's financial performance. Based on a case study, supported by a literature review and interviews with INOVA+ employees, it was possible to observe that the current management model is mainly conditioned by the lack of tools that support financial planning processes, such as analytical accounting system, with prejudice to the organization's visibility on its own future regarding financial and operational issues. In this context, it was proposed the design and implementation of the Project Master File, a tool that, coupled with the redefinition of the KPIs and other control mechanisms, seeks to provide the organization a more robust management control system and a way to partially resolve the identified weaknesses.
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Keywords
Controlo de gestão Indicadores-chave de desempenho Desempenho financeiro Management control Key performance indicators Financial performance