Alinhamento estratégico de unidades de negócio em contexto de grupos empresariais

: estudo de caso

Abstract

Currently, in the business world, management control has taken on an increasingly prominent role. Companies need to have their strategy well defined and disseminated throughout the organization. Thus, it is important to know how companies should implement and design their management control system to obtain an effective strategic alignment. This dissertation is based on a study of a real company that, for confidentiality, will be called Abc, S.A. The objective of this work was to understand which framework and management processes are used by the company and how they are aligned with the group. In fact, it is based on budgeting maps that analyze possible deviations in order to make corrections whenever necessary. As a result of the case study, it was found that the budget is considered a central tool in the management of the company Abc, S.A. Although quite detailed, in the light of the literature review and according to the disadvantages pointed out, it is concluded that these budgets translate mainly into a financial control, Rolling Forecast will be a useful complement in the management control systems of the company Abc, S.A.

Date of Award	7 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)