Due to the high competitiveness that currently exists in the markets and the uncertainties associated with the constant scenario of change, companies are generally trying to find new instruments that allow the development and enrichment of their Management Control Systems, in order to achieve their goals. The research made is based on the description and study of the Garcia Garcia SA management system, highlighting a highly important tool used by the vast majority of organizations, the budget. The methodology used is the Case Study. This study allowed the identification of possible modifications that could positively contribute to the company's Management Control System and, in particular, a more effective and efficient use of the budget, without disregarding the good practices that are already implemented by the company. It is suggested the implementation of the Balanced Scorecard (BSC), since it is a management tool used by most companies that want to improve their performance. Garcia Garcia SA has demonstrated a continuous growth in the past few years, and with the implementation of the BSC, combined with the designing of a strategic map and operational plan, the company can have a greater focus on crucial success aspects, boost results and increase the performance of the organization in general.
Date of Award | 7 Jul 2021 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Paulo Alves (Supervisor) |
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- Management control
- Budget
- Balanced scorecard
- Performance
Monotorização de KPI: análise de resultados e proposta de novos indicadores estudo de caso: Garcia Garcia, SA
Silva, J. R. L. D. (Student). 7 Jul 2021
Student thesis: Master's Thesis