Much of the world economy is made up of small and medium enterprises, but most of all are family companies. These account for about 80% of the world gross domestic product (GDP) and are characterized by the presence of family members in management positions thereof. In Portugal the Family companies also occupy a prominent position in terms of wealth creation for the GDP in terms of creating jobs. After some investigation we found that the theme of family businesses has recently attracted some researchers, but continues to treat yourself to a theme with a vast area to explore. Furthermore, in an increasingly globalized world with an increasingly fierce competition, companies have heavily invested in the implementation of management control systems to ensure the efficiency and effectiveness of its operations, thus guaranteed compliance with their strategies. Thus, this paper seeks to investigate the realities of Portuguese family businesses in relation to management control systems and find what their importance in financial performance. With this in chapter 1 a literature review under the theories and practices related to management control systems was performed later in Chapter 2 details the reality of theoretical familiars companies, and finally, with the construction of a questionnaire sent to many Portuguese family business, we sought to investigate the impact of the implementation of operational profitability management control of business systems.
Date of Award | 21 Jan 2016 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Maria Manuela Figueiredo Maia (Supervisor) |
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- Management control
- Family business
- Profitability
Impacto dos sistemas de controlo de gestão na performance das empresas familiares
Morgado, D. F. P. (Student). 21 Jan 2016
Student thesis: Master's Thesis