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Abstract(s)
O controlo de gestão nos dias de hoje traduz-se numa importante ferramenta de apoio à gestão e à implementação estratégica. Esta ferramenta permite o alinhamento de todos os gestores com os objetivos estratégicos da organização, em prol da criação de valor, permitindo a descentralização da tomada de decisões, responsabilizando os seus gestores, pelas boas ou más decisões e proporciona um sistema de avaliação rigoroso e coerente com as execuções, garantindo a viabilidade de longo prazo de uma organização.
As desfavoráveis circunstâncias atuais da indústria da construção em Portugal exigem uma otimização de processos na gestão de projetos, orientada para objetivos, visando melhorar o produto final, implicando a gestão de um projeto de construção. Os maiores problemas que surgem na evolução dos projetos resultam dos fatores prazo e custo, influenciando o desempenho das restantes áreas de conhecimento. O Earned Value Management (EVM) está especialmente orientado para melhorar o controlo de prazos e custos num projeto.
No intuito de atenuar esta realidade, a presente dissertação tem como objetivo geral demonstrar a importância da gestão combinada de prazos e custos em projetos de construção. Como objetivos específicos, pretende-se ainda analisar e avaliar os processos implementados na Somague Engenharia quer a nível de prazos quer a nível de custos e propor a implementação do EVM no sistema da empresa. Conclui-se que o sistema utilizado pela Somague (SLIGO) é bastante versátil, intuitivo e evoluído. Deste modo, através de pequenas alterações e adaptações aos processos atuais, tais como a inclusão do Value Planned (PV), o modelo é suscetível de aplicar na Somague uma vez que, todas as outras métricas existem, ou seja o Earned Value (EV) e o Actual Cost (AC).
These days the management control translates as an important support tool to management and strategic implementation. Through several tools which allow the alinement of all the managers with strategic organization goals, in favour of value creation, allowing the decision- making decentralization, charging its managers for the good and bad decisions that provides a strict evaluation system consistent with the executions, assuring a long-term viability of an organization. Now days adverse circumstances of the building industry in Portugal demand an optimization of the processes in project management, guided towards goals, improving the final product, implying the management of a construction project. The deadlines and costs are appointed as the factors which originate the biggest problems in the project’s evolution, influencing the performance of the remaining knowledge areas. With the purpose of diminish this reality, the following dissertation intends to form a simplified procedures methodology, that assures the organization and the effective mechanisms for monitoring and controlling the deadline and the cost in a joined way, inserting them in the project’s management. This thesis also intends to demonstrate the importance of the project’s manager and proceed with a real case’s control and evaluation, with implementation of Earned Value Management’s (EMV) concepts, obtaining this way, indicators that allow monitoring, evaluate and anticipate effectively the construction’s progress. Earned Value Management it’s specifically oriented towards improving the deadlines and costs’ control on a project.
These days the management control translates as an important support tool to management and strategic implementation. Through several tools which allow the alinement of all the managers with strategic organization goals, in favour of value creation, allowing the decision- making decentralization, charging its managers for the good and bad decisions that provides a strict evaluation system consistent with the executions, assuring a long-term viability of an organization. Now days adverse circumstances of the building industry in Portugal demand an optimization of the processes in project management, guided towards goals, improving the final product, implying the management of a construction project. The deadlines and costs are appointed as the factors which originate the biggest problems in the project’s evolution, influencing the performance of the remaining knowledge areas. With the purpose of diminish this reality, the following dissertation intends to form a simplified procedures methodology, that assures the organization and the effective mechanisms for monitoring and controlling the deadline and the cost in a joined way, inserting them in the project’s management. This thesis also intends to demonstrate the importance of the project’s manager and proceed with a real case’s control and evaluation, with implementation of Earned Value Management’s (EMV) concepts, obtaining this way, indicators that allow monitoring, evaluate and anticipate effectively the construction’s progress. Earned Value Management it’s specifically oriented towards improving the deadlines and costs’ control on a project.
Description
Mestrado em Contabilidade
Keywords
Controlo de gestão Gestão de projetos Earned value Management control Projects management