Beyond budgeting na direcção de automação e telecontrolo

: relatório de estágio

Abstract

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 Award	2015
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor) & Paulo Alves (Co-Supervisor)