Implementação de sistema de informação numa PME

  • Fernando Jorge Monteiro Santos (Student)

Student thesis: Master's Thesis


In a global and increasingly competitive market requires the increasingly accurate knowledge of their costs and the impacts that these translate, helping strategic decision making. The sector of heat treatment and welding is very volatile, with appropriate management systems we can analyze the profitability of activity and customer base the company has provided the basis for the analysis of the internal market and providing information to the internationalization of the company. This paper discusses the implementation of an integrated information system to evaluate the performance of the company by activities, activity-based cost system (ABC); setting future goals to achieve in the next year, budget; making it possible to return offsets to customers, customer profitability analysis; and allowing to analyze the financial impact of strategic decision-making, the cash budget. With the results we can see that the company is very stable regarding the performance of activities for activities, but we should focus on reducing operating costs since they have significant values for turnover, with ABC costing system provides a system of management control helping the redeployment of resources for services with higher added value. The financial level the company should reflect your payment policies and receipts for your current procedures may raise questions about their survival, with the cash budget will assess the impact of these decisions and help assess the adjustment of these.
Date of Award2015
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLuís Manuel Dionísio Marques (Supervisor), Paulo Alves (Co-Supervisor) & Jorge A. Silva (Co-Supervisor)


  • Activity based costing
  • Customer profitability analysis
  • Budget
  • Cash budget


  • Mestrado em Gestão

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