As políticas e modelos de mensuração do valor criado nos projetos de construção civil

: o caso da Mota-Engil

Abstract

Management control deserves emphasis in any organization, regardless of its size or complexity, so there are many management control systems adopted by managers to support their decisions and to optimize organizational results. Management control prevails as the indispensable tool for processing data and measuring the value created, serving the purpose of strategic execution. This thesis begins with the description of the main components of the management control system of the Mota-Engil Group, and subsequently, these instruments are analysed in detail in order to understand how all the components are related to the execution of the strategic objectives of the Group. The budget is identified as the main management control tool used by the group to measure the value created. Next, the tool described is compared with the literature in the area, to understand if its use is adequate or if there is room for improvement. Finally, the adoption of a new management control tool is suggested, which, complementing the budget, may optimize Mota-Engil's performance. The method of data collection and processing is purely qualitative, since two interviews were conducted with employees with different responsibilities and different functions, in order to understand their perception of the management control tools used.

Date of Award	7 Jul 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)