The use of performance measurements systems is frequently recommended for facilitating strategy implementation and enhancing organizational performance (Davis & Albright, 2004). The objective of this thesis consists in the analysis of the functioning of the financial performance practices used by Grupo CIN, with a special focus on their reporting models, in order to conclude whether the best models and analysis practices are being employed. Therefore, drawing upon a case study methodology, it is first described the organization and functioning of the analysis practices, utilized in the evaluation of the financial performance of Grupo CIN, where the monthly and quarterly reporting models stand out. Thereafter, a discussion of the case study is made, followed by the thesis conclusions and the suggestions for improvement, based on the literature review that was done. Even though there are limitations in the study, we have concluded that Grupo CIN adopts good practices on the analysis of the financial performance, nevertheless there is room for improvements.
Date of Award | 30 Nov 2016 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Miguel Alberto Reis Soares (Supervisor) |
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- Performance measurement
- Financial responsibility centers
- Financial report models
- Ratios and financial indicators
- Mestrado em Auditoria e Fiscalidade
Mensuração e reporte do desempenho financeiro : caso de estudo : Grupo CIN
Cardoso, A. P. M. (Student). 30 Nov 2016
Student thesis: Master's Thesis