Name: | Description: | Size: | Format: | |
---|---|---|---|---|
1.32 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O presente artigo tem como objetivo analisar, ao longo do período 2014-2018, a influência que a utilização de sistemas de controlo de gestão, implementados por um grupo português do setor das Atividades de Informação e Comunicação, tem na sua performance financeira. Para o efeito, foi utilizada a metodologia do estudo de caso, tendo-se recolhido informações através de reuniões, observação direta e análise documental. Concluiu-se que, nos anos de 2014 e 2015, a alteração existente nos sistemas de controlo de gestão na fase de controlo retrospetivo, contribuiu de forma positiva para a melhoria dos indicadores de volume de negócios, EBITDA e rendibilidade dos capitais próprios. O aperfeiçoamento dos sistemas na fase de controlo integrado gerou um aumento do volume de negócios, da rendibilidade dos capitais próprios e da autonomia financeira, em 2016 e 2017. No ano 2018, verificou-se uma quebra nos indicadores volume de negócios e EBITDA. Com base nos resultados, sugeriram-se algumas propostas de melhoria dos sistemas de controlo de gestão adotados.
This article aims to analyze, over the period 2014-2018, the influence that the use of management control systems implemented by a portuguese group in the Information and Communication Activities sector, has on its financial performance. For this purpose, the case study methodology was used and information was collected through meetings, direct observation and documentary analysis. It was concluded that, in 2014 and 2015, the change in management control systems in the retrospective control phase, contributed positively to the improvement of turnover, EBITDA and return on equity indicators. The improvement of systems in the integrated control phase generated an increase in turnover, return on equity and financial autonomy, in 2016 and 2017. In 2018, there was a fall in the turnover and EBITDA indicators. Based on the results, some proposals for improving the management control systems adopted were suggested.
This article aims to analyze, over the period 2014-2018, the influence that the use of management control systems implemented by a portuguese group in the Information and Communication Activities sector, has on its financial performance. For this purpose, the case study methodology was used and information was collected through meetings, direct observation and documentary analysis. It was concluded that, in 2014 and 2015, the change in management control systems in the retrospective control phase, contributed positively to the improvement of turnover, EBITDA and return on equity indicators. The improvement of systems in the integrated control phase generated an increase in turnover, return on equity and financial autonomy, in 2016 and 2017. In 2018, there was a fall in the turnover and EBITDA indicators. Based on the results, some proposals for improving the management control systems adopted were suggested.
Description
Artigo publicado em revista científica internacional.
Keywords
Controlo de gestão Orçamentos Planeamento Media Desempenho Management control Budgets Planning Performance
Citation
Domingos, A., & Mendonça, B. (2021). As práticas de controlo de gestão e a performance financeira de um grupo português inserido no setor das atividades de informação e comunicação. Management Control Review, 6(1), 2-25. https://doi.org/10.51720/mcr.v6i1.4231