Alocação de recursos e tomada de decisão

: o caso da Sonae MC

Abstract

Throughout time, management control has been establishing its position in the business world. Nevertheless, only a few studies address the related themes of resource allocation and decision-making. Thus, this work aims at understanding how Sonae MC, a Portuguese leading food retail company, allocates its resources and makes decisions in its multiple businesses, according to the guarantee that the company meets the objectives outlined.The research question to which this paper proposes to answer is: “What are the characteristics and main tools used in the process of resource allocation and decision-making at Sonae MC?”. For this, first, I describe concepts important to better understand the theme from the theoretical point of view. Subsequently, based on the data collected in the interviews made to two corporate managers and two business managers, it was possible to draw conclusions regarding the theme under study, which were analyzed in chapter 5.Through the analysis of the case study, it was possible to conclude that the allocation of resources and decision-making take place in the planning cycle and strategy of the Sonae MC, when delineating the Plan of Actions and Resources, and Budget. Therefore, it can be considered that Sonae MC uses these two main tools during the referred processes.

Date of Award	14 Jul 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)