| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.09 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O controlo orçamental consiste em verificar se os resultados previstos estão a ser cumpridos, através da comparação entre o real e o orçamentado. Este instrumento do controlo de gestão tem vindo a assumir um papel de relevo nas organizações e suscitado o interesse de vários investigadores. Nesta investigação é apresentado um case study, que incide no estudo do controlo orçamental de um dos cinco maiores grupos financeiros a operar no mercado português. Esta dissertação tem como objetivo geral compreender como se efetua o processo de controlo orçamental de grupos financeiros e consequentemente melhorar o conhecimento sobre este tema. Para atingir este objetivo, pretende-se efetuar uma análise da revisão de literatura e das evidências recolhidas. Mais especificamente, o estudo pretende identificar os objetivos/princípios estratégicos do grupo Zeta, descrever o processo de planeamento e orçamento anual consolidado e descrever o processo do controlo orçamental. Das evidências recolhidas, conclui-se que o processo de controlo orçamental encontra-se implementado de forma sistemática, integrado no plano estratégico do grupo. Ao longo deste estudo verifica-se que para o grupo Zeta, o processo orçamental e respetivo controlo orçamental representam uma ferramenta indispensável para a organização. Apesar de
ser um processo muito complexo e moroso, torna-se essencial para o grupo, visto que permite à empresa planear o ano de exercício, e principalmente que exista uma linha orientadora para a persecução dos objetivos transversais da organização.
Budgetary control consists of verifying whether the expected results are being met by comparing the actual to the budgeted. This management control instrument has been playing an important role in organizations and has aroused the interest of several researchers. This research presents a case study, which focuses on the study of budgetary control of one of the five largest financial groups operating in the portuguese market. The purpose of this dissertation is to understand how the process of budgetary control of financial groups is carried out and consequently to improve knowledge on this subject. To achieve this goal, we intend to carry out an analysis of the literature review and the evidence gathered. More specifically, the study intends to identify the strategic objectives/principles of the Zeta group, to describe the consolidated annual planning and budgeting process, and to describe the budgetary control process. From the evidence gathered, it is concluded that the budgetary control process is implemented in a systematic way, integrated in the strategic plan of the group. Throughout this study, it can be seen that for the Zeta group, the budget process and its budgetary control represent an indispensable tool for the organization. Although it is a very complex and time-consuming process, it is essential for the group, since it allows the company to plan the year of exercise, and especially that there is a guideline for the pursuit of the transversal objectives of the organization.
Budgetary control consists of verifying whether the expected results are being met by comparing the actual to the budgeted. This management control instrument has been playing an important role in organizations and has aroused the interest of several researchers. This research presents a case study, which focuses on the study of budgetary control of one of the five largest financial groups operating in the portuguese market. The purpose of this dissertation is to understand how the process of budgetary control of financial groups is carried out and consequently to improve knowledge on this subject. To achieve this goal, we intend to carry out an analysis of the literature review and the evidence gathered. More specifically, the study intends to identify the strategic objectives/principles of the Zeta group, to describe the consolidated annual planning and budgeting process, and to describe the budgetary control process. From the evidence gathered, it is concluded that the budgetary control process is implemented in a systematic way, integrated in the strategic plan of the group. Throughout this study, it can be seen that for the Zeta group, the budget process and its budgetary control represent an indispensable tool for the organization. Although it is a very complex and time-consuming process, it is essential for the group, since it allows the company to plan the year of exercise, and especially that there is a guideline for the pursuit of the transversal objectives of the organization.
Description
Mestrado em Controlo e Gestão dos Negócios
Keywords
Controlo orçamental Orçamento consolidado Processo orçamental Plano estratégico Budgetary control Consolidated budget Budget process Strategic plan
Citation
Cláudio, N. I. R. (2017). Controlo orçamental – o caso do Grupo Zeta. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16215