Establishing an efficient management control system for AGPC

  • Christopher Georg Nitsche (Student)

Student thesis: Master's Thesis


The aim of this dissertation is to establish an efficient management control system for AGPC, a Portuguese startup that provides legal and tax services to foreign investors and entrepreneurs. Since the foundation of the company in 2016, the firm has been missing key performance indicators (KPIs) to measure the performance of its business activities. In addition, AGPC has difficulties to set the right price structure for its services and assumes that the willingness to pay (WTP) of its clients is higher than the prices they are currently charging.In this context, the balanced scorecard by Kaplan and Norton was used as an instrument to define relevant KPIs that served as indicators to assess the performance and profitability of AGPC’s individual services and customer segments. For the WTP and price structure analyses, a survey was conducted. Thereby, each service of AGPC was evaluated using the following criteria: General Interest; Benefits; WTP; Price Structure.Finally, results indicate that the Foreign Investor segment, along with services like Real Estate Acquisition and Golden Visa Application, contributed to the largest share of AGPC’s profits over the past three years. Moreover, the findings of the survey suggest that AGPC should maintain its fixed price structure while considering a price increase for the Business in a Box and Real Estate Acquisition service. Consequently, the following strategic recommendations were derived to scale AGPC’s business: Implementation of a performance measurement system and standardized software; Effective allocation of resources; Maximization of customer lifetime value; Development of new markets and partnerships.
Date of Award21 Oct 2021
Original languageEnglish
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJoão Cotter Salvado (Supervisor)


  • Performance measurement
  • Willingness to pay
  • Pricing
  • Scaling strategies


  • Mestrado em Gestão e Administração de Empresas

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