Controlo de Gestão: a importância para o sucesso da gestão empresarial - Estudo de Caso
Data
2018-11-02
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É um facto que a estrutura empresarial portuguesa tem sofrido acentuados ajustamentos nas últimas décadas, refletindo alterações na concorrência (China, países do Leste Europeu, etc.) ou reagindo a factos externos adversos (como a recessão decorrente da necessidade de pedido de auxílio externo). A situação empresarial está em franca melhoria, embora existam sectores que se destacam mais que outros, nomeadamente, o vitivinícola, o alojamento e restauração e mesmo a agricultura e pescas em determinadas vertentes, mas com importância económica ainda menor. No tecido empresarial, as PME’s têm o maior peso económico. Três quartos das empresas do setor vitivinícola são PME’s, gerando cerca de 70% do volume de negócios do setor. As grandes empresas venham logo a seguir, estando a actividade ainda muito centrada na grande indústria e nos produtos considerados mais tradicionais. O sucesso empresarial, está cada vez mais relacionado, com um conjunto interno de ferramentas de gestão, que são aplicadas pelas administrações das empresas. Nos dias de hoje, e apesar de ainda ser um tema recente dentro das empresas, os sistemas de controlo de gestão, são sem dúvida alguma a força matriz para o sucesso das mesmas, uma vez que, só a implementação de um sistema eficaz que se adequa à realidade de cada empresa permitirá o desenvolvimento e o sucesso da mesma. Importa realçar que aqui surge a figura chave, ou seja, o Controller. O presente estudo de caso, tem como principal objetivo, comprovar a importância da implementação de sistemas de controlo de gestão, como forma de sucesso empresarial, através de um estudo de caso aplicado a duas empresas familiares do setor vitivinícola, compreendendo e analisando o estado atual de ambas, tendo em consideração o fato de que uma das empresas tem sistemas de controlo de gestão implementado e a outra não. Para obtermos toda a informação para a realização do trabalho de investigação, é necessário termos um conhecimento detalhado e rigoroso de todo o funcionamento da empresa. A estrutura do trabalho, é composta por duas fases, sendo elas: a revisão da literatura e o estudo empírico. Nesta última fase, iremos fazer uma reflexão sobre os instrumentos de controlo de gestão mencionados na literatura e os que efetivamente foram implementados pela empresa. Os resultados da investigação, demonstraram que os instrumentos de controlo de gestão foram vitais no desenvolvimento e sucesso do negócio da empresa, Vinhos Manuel Pinheiro – Unipessoal, Lda., pois possibilitaram a melhoria da gestão e operacionalização da atividade da empresa, bem como uma maior interação dos gestores na tomada de decisão, ao contrário da outra empresa em estudo, ou seja, a Vinhos Dom Torcato – Unipessoal, Lda., que não têm sistemas de controlo de gestõa implementados e apresenta diversas lacunas na sua gestão.
It is a fact that the Portuguese business structure has undergone sharp adjustments in recent decades, reflecting changes in competition (China, Eastern European countries, etc.) or reacting to adverse external events (such as the recession arising from the need to request aid external). The business situation is improving, although there are sectors that stand out more than others, such as wine, accommodation and catering, and even agriculture and fisheries in certain areas, but with even less economic importance. In the business fabric, SMEs have the greatest economic weight. Three-quarters of the companies in the wine sector are SMEs, generating around 70% of the sector's turnover. The big companies are soon to follow, with the activity still very focused on the big industry and the products considered more traditional. Business success is increasingly related to an internal set of management tools that are applied by business administrations. Nowadays, although it is still a recent issue within companies, management control systems are undoubtedly the driving force for their success, since only the implementation of an effective the reality of each company will allow the development and success of the same. It is important to note that here is the key figure, ie the Controller. The main objective of this present case study is to prove the importance of the implementation of management control systems as a form of business success, through a case study applied to two family companies in the wine sector, understanding and analyzing the current state of both, taking into account the fact that one of the companies has management control systems implemented and the other does not. In order to obtain all the information necessary for carrying out the research work, it is necessary to have a detailed and rigorous knowledge of the whole operation of the company. The structure of the work is composed of two phases: the literature review and the empirical study. In this last phase, we will reflect on the instruments of management control mentioned in the literature and those that were effectively implemented by the company. The research results showed that management control instruments were vital in the development and success of the company's business, Vinhos Manuel Pinheiro - Unipessoal, Lda., Since they enabled the improvement of the management and operationalization of the company's activity, as well as greater interaction of managers in decision making, unlike the other company under study, that is, Dom Torcato - Unipessoal, Lda. Wines, which do not have management control systems in place and presents several gaps in their management
It is a fact that the Portuguese business structure has undergone sharp adjustments in recent decades, reflecting changes in competition (China, Eastern European countries, etc.) or reacting to adverse external events (such as the recession arising from the need to request aid external). The business situation is improving, although there are sectors that stand out more than others, such as wine, accommodation and catering, and even agriculture and fisheries in certain areas, but with even less economic importance. In the business fabric, SMEs have the greatest economic weight. Three-quarters of the companies in the wine sector are SMEs, generating around 70% of the sector's turnover. The big companies are soon to follow, with the activity still very focused on the big industry and the products considered more traditional. Business success is increasingly related to an internal set of management tools that are applied by business administrations. Nowadays, although it is still a recent issue within companies, management control systems are undoubtedly the driving force for their success, since only the implementation of an effective the reality of each company will allow the development and success of the same. It is important to note that here is the key figure, ie the Controller. The main objective of this present case study is to prove the importance of the implementation of management control systems as a form of business success, through a case study applied to two family companies in the wine sector, understanding and analyzing the current state of both, taking into account the fact that one of the companies has management control systems implemented and the other does not. In order to obtain all the information necessary for carrying out the research work, it is necessary to have a detailed and rigorous knowledge of the whole operation of the company. The structure of the work is composed of two phases: the literature review and the empirical study. In this last phase, we will reflect on the instruments of management control mentioned in the literature and those that were effectively implemented by the company. The research results showed that management control instruments were vital in the development and success of the company's business, Vinhos Manuel Pinheiro - Unipessoal, Lda., Since they enabled the improvement of the management and operationalization of the company's activity, as well as greater interaction of managers in decision making, unlike the other company under study, that is, Dom Torcato - Unipessoal, Lda. Wines, which do not have management control systems in place and presents several gaps in their management
Descrição
Dissertação de Mestrado em Gestão Empresarial
Palavras-chave
Controlo de Gestão , Sistemas de Controlo de Gestão , Controller , Empresa Familiar , PME’s