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Instrumentos de controlo de gestão como componentes da eficiência organizacional de uma empresa do setor de rochas ornamentais de Leiria
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Resumo
A presente dissertação teve como objetivo analisar a contribuição dos instrumentos de controlo de gestão para a eficiência organizacional de uma empresa do setor das rochas ornamentais, localizada na região de Leiria, Portugal. Para o efeito, foi realizada uma investigação com abordagem qualitativa, recorrendo ao método do estudo de caso, com o intuito de compreender de que forma os instrumentos de controlo de gestão são utilizados na organização e de que maneira contribuem para a gestão e para o desempenho organizacional.
Com base na análise realizada, foi possível identificar que os principais instrumentos de controlo de gestão utilizados pela empresa são o orçamento empresarial, o Balanced Scorecard (BSC) e os sistemas de informação gerencial (SIG). Os resultados obtidos indicam que estes instrumentos assumem um papel relevante no funcionamento da organização, uma vez que contribuem para o alinhamento entre a estratégia definida e as operações desenvolvidas no dia a dia da empresa, apoiando simultaneamente o processo de tomada de decisão e a monitorização contínua do desempenho organizacional.
Verificou-se igualmente que a eficiência organizacional não depende da utilização isolada de um único instrumento de controlo de gestão. Pelo contrário, resulta sobretudo da articulação e integração de diferentes mecanismos de controlo que fazem parte do sistema de gestão da empresa.
Por outro lado, a análise das demonstrações financeiras permitiu observar evidências de um desempenho económico consistente ao longo do período analisado, o que reforça a importância dos sistemas de controlo de gestão enquanto ferramentas de apoio à melhoria da gestão e ao reforço da competitividade organizacional.
Em síntese, conclui-se que a utilização de instrumentos de controlo de gestão devidamente estruturados pode desempenhar um papel significativo no reforço da eficiência organizacional e no apoio à implementação da estratégia empresarial.
This dissertation aimed to analyze the contribution of management control instruments to the organizational efficiency of a company in the ornamental stone sector located in the Leiria region, Portugal. To this end, a qualitative research approach was adopted, using the case study method, with the objective of understanding how management control instruments are used within the organization and how they contribute to management practices and organizational performance. Based on the analysis conducted, it was possible to identify that the main management control instruments used by the company are the corporate budget, the Balanced Scorecard (BSC), and management information systems (MIS). The results indicate that these instruments play a relevant role in the functioning of the organization, as they contribute to the alignment between the defined strategy and the daily operations carried out by the company, while simultaneously supporting the decision-making process and the continuous monitoring of organizational performance. It was also observed that organizational efficiency does not depend on the isolated use of a single management control instrument. On the contrary, it mainly results from the articulation and integration of different control mechanisms that form part of the company’s management system. Furthermore, the analysis of the financial statements made it possible to observe evidence of consistent economic performance throughout the analyzed period, which reinforces the importance of management control systems as tools that support improvements in management and strengthen organizational competitiveness. In summary, it can be concluded that the use of well-structured management control instruments can play a significant role in strengthening organizational efficiency and supporting the implementation of business strategy.
This dissertation aimed to analyze the contribution of management control instruments to the organizational efficiency of a company in the ornamental stone sector located in the Leiria region, Portugal. To this end, a qualitative research approach was adopted, using the case study method, with the objective of understanding how management control instruments are used within the organization and how they contribute to management practices and organizational performance. Based on the analysis conducted, it was possible to identify that the main management control instruments used by the company are the corporate budget, the Balanced Scorecard (BSC), and management information systems (MIS). The results indicate that these instruments play a relevant role in the functioning of the organization, as they contribute to the alignment between the defined strategy and the daily operations carried out by the company, while simultaneously supporting the decision-making process and the continuous monitoring of organizational performance. It was also observed that organizational efficiency does not depend on the isolated use of a single management control instrument. On the contrary, it mainly results from the articulation and integration of different control mechanisms that form part of the company’s management system. Furthermore, the analysis of the financial statements made it possible to observe evidence of consistent economic performance throughout the analyzed period, which reinforces the importance of management control systems as tools that support improvements in management and strengthen organizational competitiveness. In summary, it can be concluded that the use of well-structured management control instruments can play a significant role in strengthening organizational efficiency and supporting the implementation of business strategy.
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Palavras-chave
Controlo de gestão Instrumentos de controlo de gestão Balanced Scorecard Gestão de desempenho Estratégia corporativa Contabilidade de gestão