| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.85 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O controlo orçamental é cada vez mais uma temática estudada e analisada pelos gestores tendo com objectivo o reforço da competitividade, a obtenção de melhores resultados e consequentemente o sucesso empresarial. O sector da indústria automóvel em Portugal tem nos últimos anos vindo a assumir-se como um sector de referência na economia portuguesa, considerado a terceira maior indústria transformadora a nível nacional que concentra cerca mais de 400 empresas e mais de 42.000 postos de trabalho. Os objectivos desta investigação são: avaliar e estudar de que forma o controlo orçamental é implementado na indústria automóvel em Portugal; com que periodicidade é revisto o orçamento; de que forma é feito o planeamento das actividades de controlo e monitorização; e que procedimentos e ferramentas de reporte financeiro são utilizados para análise de desvios.
Pretende-se responder à pergunta de investigação: “A implementação de um sistema de controlo orçamental poderá conduzir à obtenção dos resultados esperados e ao sucesso empresarial?”, através da implementação de um inquérito dirigido a 119 empresas.
Concluiu-se que, na maioria das empresas, o processo de controlo orçamental é uma prática de gestão recorrente, promovida essencialmente pela gestão de topo e pelos controllers, pressupondo a participação de todos os responsáveis e directores de departamento bem como o envolvimento de todos os colaboradores. As principais práticas de controlo são essencialmente a orçamentação, a monitorização e controlo dos resultados obtidos, o apuramento e a análise e explicação de desvios, sendo todos elas monitorizadas mensalmente com excepção da orçamentação que se realiza com uma periodicidade anual.
Budgetary control is increasingly a subject studied and analyzed by managers with the aim of increase competitiveness, achieving better results and, consequently, business success. In recent years, the automotive industry in Portugal has become a reference sector in the Portuguese economy, considered the third largest manufacturing industry in the country, with around 400 companies and more than 42.000 jobs. The goals of this research are: to evaluate and study how budget control is implemented in the automotive industry in Portugal; how often the budget is revised; how the monitoring and control activities are planned; and what procedures and financial reporting tools are used to analyze deviations between the budgeted and the realized. In this study, we want to answer to this research question: "Can the implementation of the budgetary control system allow the expected results and to achieve business success?", through the implementation of a survey aimed at 119 companies. It was concluded that, in most companies, the budgetary control process is a management practice that is implemented with regularity, by management direction and controllers, assuming the participation of all managers and department heads as well as the involvement of all stakeholders. contributors. The main control practices are budgeting, monitoring and control of results obtained, clearance and analysis and explanation of deviations, all of which are monitored monthly with the exception of annual budgeting.
Budgetary control is increasingly a subject studied and analyzed by managers with the aim of increase competitiveness, achieving better results and, consequently, business success. In recent years, the automotive industry in Portugal has become a reference sector in the Portuguese economy, considered the third largest manufacturing industry in the country, with around 400 companies and more than 42.000 jobs. The goals of this research are: to evaluate and study how budget control is implemented in the automotive industry in Portugal; how often the budget is revised; how the monitoring and control activities are planned; and what procedures and financial reporting tools are used to analyze deviations between the budgeted and the realized. In this study, we want to answer to this research question: "Can the implementation of the budgetary control system allow the expected results and to achieve business success?", through the implementation of a survey aimed at 119 companies. It was concluded that, in most companies, the budgetary control process is a management practice that is implemented with regularity, by management direction and controllers, assuming the participation of all managers and department heads as well as the involvement of all stakeholders. contributors. The main control practices are budgeting, monitoring and control of results obtained, clearance and analysis and explanation of deviations, all of which are monitored monthly with the exception of annual budgeting.
Description
Mestrado em Controlo de Gestão e dos Negócios
Keywords
Controlo orçamental Indústria automóvel Planeamento Orçamento Desvios Controlo de gestão Instrumentos de controlo Budgetary control Automotive Planning Budgeting Deviations Management control Control instruments