Evolução do sistema de controlo de gestão numa PME

: gestão orçamental estática vs. processos dinâmicos : o caso Lineamédica

Abstract

The budget, defined as a qualitative way of presenting the company's action plan (Horngren et al., 2012), has proved to be one of the main tools in management control (Hansen et al., 2003). Its main functions include planning, performance evaluation, financial analysis and deviation impacts, delegation of responsibilities and support in decision-making (Anthony and Govindarajan 2004; Bergstrand 2009).
In recent years, several authors have criticized this tool for its stiffness and inflexibility of adaptation to the demands and dynamics of the environment (Leon, Rafferty and Herchel, 2012). Centralized decision-making, focus on financial indicators, particularly in historical costs, as well as manager's demotivation (Hope and Fraser 2003) lead some authors, such as Wallander (1999) to conclude that this tool should be abandoned.
The main objective of this study is to understand how the increased instability of the environment directed the company to a dynamic adaptation of its management control system in order to respond better to the demands of an increasingly dynamic environment. To this end, 3 interviews were conducted with 3 company members, as well as the analysis of relevant reports to the investigation.
Through the analysis of the case we verify that the company assumed, from the beginning of its activity, some of the fundamental principles of Beyond Budgeting. Since then, these have been complemented, at this stage adaptation, with tools such as Benchmarking, Dynamic Budgets, Economic Value Added.

Date of Award	10 Jul 2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor) & Miguel Alberto Reis Soares (Co-Supervisor)