Beyond budgeting na direcção de automação e telecontrolo
: relatório de estágio

  • Ana Catarina Silva Costa (Student)

Student thesis: Master's Thesis


Jordan et al. (1990) believed that the budget was the critical chapter of the management control process. However, recently, the amount of criticism has increased towards this tool (e.g. Hope and Fraser, 2003b). In this context, a new alternative model was developed, named Beyond Budgeting, which defends a management model without budgets, based on decentralization and leadership principles, with the end of building organizations focused on strategy, quality, the market and the client (Bunce, 2012). The purpose of this work is to understand and verify if this model can be applied in EDP Distribution Automation and Telecontrol Departament and what are the earnings that can result from this implementation. Hence, a case study in the Automation and Telecontrol Department was led in order to answer the following question: “Is it possible to implement the Beyond Budgeting model to EDP Distribution Automation and Telecontrol Department and what are the earnings that result from this implementation?” This case study revealed, even though the Automation and Telecontrol Department and perhaps many other Portuguese companies would benefit from the introduction of Beyond Budgeting, appropriate organizational structures in portuguese companies still can not be found in order to make the implementation of Beyond Budgeting a complete success. Even so, during the elaboration of this work, some suggestions were given in order to apply the model in a partial way, always having into consideration the company’s current scenery
Date of Award2015
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLuís Marques (Supervisor) & Paulo Alves (Co-Supervisor)


  • Beyond budgeting
  • Management control
  • Traditional budget


  • Mestrado em Finanças

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