Formalização de um sistema de controlo de gestão numa PME no setor do transporte de mercadorias

: estudo de caso da Transportes Matos

Abstract

Kaplan and Norton (Kaplan & Norton, 2008) conceived the Execution Premium model as an approach that integrates various strategic and operational tools, ensuring alignment between strategy and operations within organizations, while simultaneously facilitating strategic execution and planning, culminating in operational excellence over a six-step process. The present study aimed to describe the management control tools used by Transportes Matos & Filhos, S.A., and to suggest the implementation of an Execution Premium model, considering the characteristics of the company. To address the research question, a case study method was adopted, utilizing informal interviews, internal documents, and public information. Through the analysis conducted, it was possible to perceive that there is no formal strategy implemented in the company. However, several management control tools are already in place, allowing for the guidance of employee behaviors. In this context, through the suggested implementation of an Execution Premium, we believe it is possible to formalize a system that integrates all strategic and operational tools, as well as ensuring alignment of Transportes Matos & Filhos, S.A. employees.

Date of Award	23 Oct 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Pereira dos Santos de Oliveira (Supervisor)