Controlo de gestão orçamental

: o controlo de gestão orçamental no Grupo Auto Sueco

Abstract

Anthony and Dearden (1980) regarded the budget as the main control system of management of organizations. However, increased criticism has been since directed to the use of the budget model as a tool for measuring company performance (cf. Hope e Fraser 2003a; Østergren e Stensaker, 2011). Thus, a new model known as Beyond Budgeting has been developed aiming at replacing the budget as a management control tool (BBRT, 2012). Hence, this thesis aims to study the manner in which the tools of management control are conceived and utilized by companies, specifically at Grupo Auto Sueco, and examine the reasons behind the recent adoption of the model Beyond Budgeting. The present study will then answer to the following research question: “What are the reasons that led Grupo Auto Sueco to embrace the model Beyond Budgeting within the context of the substitution of their budgetary model?”. The accomplishment of this goal took the form of a case study. The research entailed different data sources in order to minimize skewed results. In accordance, diverse data collection methods were also used, namely, direct observation, interviews in addition to documental analysis. This case study revealed that Grupo Auto Sueco decided to implement Beyond Budgeting due to many factors, mainly the frustrating effects of the traditional budget as a management tool. The degree of dissatisfaction was rooted on the fact that the budget process was time consuming, expensive and didn’t reflect the ever changing market conditions. Therefore, this case study brings forth some insights into the management control process in this particular company. However, the simple fact that Beyond Budgeting is still being implemented, didn’t allow for analysing the long term advantages and/or disadvantages of this new management control tool at Grupo Auto Sueco.

Date of Award	8 Mar 2013
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor) & Paulo Alves (Co-Supervisor)