A relevância do ciclo de planeamento estratégico

: estudo de caso: ITAU

Abstract

In all industries, competitiveness is high, and all differentiations between companies can lead to their success or failure, even in mature industries. Thus, the dissertation aims to assess the relevance of the strategic planning cycle in a collective catering company. The methodology used in this dissertation is a case study, involving 8 interviews with various executives from the organizational structure of Itau, SA, who have direct or indirect involvement in the company's strategic planning. Four of the interviews will be conducted at the North delegacy and the remaining interviews at the South. These interviews are based on the method developed by Ferreira and Otley (2009), adapted specifically to each position within the company. The results indicate the use of the Execution Premium method, which demonstrates a synergy of thinking, implementation, and improvement of the strategic planning cycle between the two branches. It also shows a certain degree of freedom for making decisions that enhance their results. Being a subsidiary of Trivalor, every three years, new objectives and goals are set, which are decided by the two boards of directors of the two companies. After setting the objectives and goals, the management control department in both agencies compiles data and outlines the annual budgets and flexible budgets. However, the entire operational part of the company is present and responsible for these budgets.

Date of Award	18 Oct 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)