O impacto das ferramentas e sistemas de controlo de gestão em períodos de inflação

: estudo aplicado às empresas portuguesas

Abstract

The aim of this study is to analyze the impact that inflation has on Portuguese companies and how management control tools can help to minimize this impact. A major point to highlight is the unanimity among companies regarding the impact of inflation and how management control can help mitigate this impact. Inflation represents one of the main macroeconomic challenges for companies, as it negatively affects operating costs, consumer purchasing power and the financial stability of organizations. Therefore, the central question that this study seeks to answer is: How do management control tools and systems contribute to the efficient management of Portuguese companies in periods of inflation? To this end, the impact of inflation on Portuguese companies was analyzed using an OLS econometric model. In addition, a quantitative approach was developed by applying a questionnaire to company managers from different economic sectors. The thesis is organized as follows: a brief introduction, followed by a literature review that explores the important topics discussed throughout this work, which is followed by the methodology adopted, the results obtained and, finally, the conclusion.

Date of Award	8 Jul 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Vítor Manuel da Silva Macedo (Supervisor)