Relação entre o planeamento estratégico e o sistema de controlo de gestão

: estudo de caso – NORS

Abstract

Strategic Planning and Management Control Systems are two essentials topics for competitive companies. With the world in constant change, companies need a system which guides them so that they can adapt. Strategic Planning allows companies to plan their objectives, to monitor the process and to adapt if conveniently. To control the whole process, companies need the help of Management Control Systems (MCS), that have the role of controlling both the company and the planning done to achieve the goals. Organizations have at their disposal a variety of MCS, however, the system we will approach in this master’s final work is the Execution Premium. This system connects the strategic execution with the Strategic Planning and operational excellence. This master’s final work has the final goal of understanding the existent relation between these two topics: Strategic Planning and Management Control Systems. With the aim of understand the relation, we resort to the Execution Premium Model and analyzed it in practice, at the NORS Group. To answer the research question we decided to employ a qualitative research methodology, since gathering of information was carried out through interviews at the company. To support the information collected in the interviews, a literature review was also carried out on the topics above, we also collected some documents that allowed us to better answer the research question. Finally, after an analysis of the topics and elements collected, we can conclude that Strategic Planning and Management Control Systems are crucially related, since we cannot implement one without the other, and that both are fundamental in a company, without them organizations are not competitive becoming therefore stationary.

Date of Award	7 Jul 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)