Key performance indicators
: aplicação numa empresa do setor veterinário

  • Hugo Francisco Duarte Brás (Student)

Student thesis: Master's Thesis


Based on a 5-month internship in a business group of the veterinary sector (OneVet Group), this paper addresses some of the issues in the area of management control that have been the subject of most recent discussion. On the one hand, it discusses how results control (Merchant and Van der Stede, 2017) are integrated and why they play a central role in the configuration of management control systems in organizations. More specifically, it is discussed the use of key performance indicators (KPI) as mechanisms of motivation and organizational alignment and to support the decision-making process. Based on the reality experienced in the internship context, the thesis also focuses on the role of the management control function ("controller") in the organizational framework, comparing its more "traditional" functions with a more "modern" vision, based on the most recent technological developments, namely, business intelligence (BI) systems. The main scope of the internship was the creation of a set of management indicators, using a business intelligence tool (Power BI), which could be key to the management of the company. The methodology used in this research was the case study, with data collection carried out through access to internal company documentation, interviews with members of management and participant observation.
Date of Award22 Jul 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJosé Miguel Pereira dos Santos de Oliveira (Supervisor)


  • Key performance indicators (KPI)
  • Management control
  • Results control
  • Controller's functions
  • Business intelligence


  • Mestrado em Gestão

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