O sistema de controlo de gestão da Rangel

: reflexão e propostas de melhoria em três empresas do Grupo

Abstract

Within the scope of the curriculum internship held in the management control department of the Rangel Group, between September 2017 and February 2018, I had the opportunity to carry out a review of the articulation and consistency of the system, practices and tools of the management control of three companies. This analysis started from the highest level that is the process of review and control of the implementation of the defined strategy, going through the routines, rituals and tools of monthly monitoring of the performance of these companies, and reaching the thinnest level that is the organisation of people and computer tools which make these analyses possible.
The methodology of this study was based on the study of multiple cases, through a six-month experience in the reality of these companies, and interviews with several key personnel, as well as managers of the corporate center of Rangel Group. These analyses aimed to better understand the need to update the cost centers of each company by conducting interviews and analysing each company with due rigor, in order to suggest opportunities for improvement and to make the structure of each company able to respond to the needs and requirements of the business.
As a result of this work, it was possible to consolidate a proposal to improve the so-called 'cost center tree' of the three companies that were the object of study. In addition, it tried to give more depth to the business of certain companies, betting on the improved detail of certain cost centers. Furthermore, it was decided to block certain cost centers that were inactive and of no use to the business. Finally, changes were made in the designations of certain terms of the Cost Centers Tree.

Date of Award	10 Jul 2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Pereira dos Santos de Oliveira (Supervisor)