Rotinas de controlo de gestão

: controlo orçamental no departamento de tesouraria do grupo SONAE

Abstract

Management Control exists to ensure that processes and routines are carried out according to the plan made to achieve the objectives (Drury, 2012). Thus, this work aims to study management control, as its aspects and as strategic routines of this science. In a first analysis, I chose to identify the management control and make a brief analysis of its systems. As well as identifying and defining the method giving a theoretical framework on the topic. At a more advanced stage, I decided to choose the budget planning cycle as the basis of my academic work. Through interviews carried out with employees responsible for the budget planning cycle of a multinational, it was possible to collect relevant information to reach some conclusions and to establish a link between theoretical concepts and practice. Also analyzing a set of management control methods and making a comparison with the case study presented, it was possible to frame these results with the existing theories in the literature on the subject. Management control and its routines must always be adapted to the reality in which they are inserted, and their study is essential for the success of the organization, as well as the achievement of the objectives established through the strategy defined by the company. It is expected that the routines and discipline that result from the planning of the process are able to adapt to the environment of the organization and are malleable and adjustable to the changes that all organizations go through.

Date of Award	19 Dec 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)