Sistemas de controlo de gestão

: caso Ferro – Grupo Ferpinta

Abstract

This dissertation consists of a study which focuses on the management control system (MCS) of the company Ferro - Grupo Ferpinta. The research method used for this purpose is purely qualitative. Four interviews were done with individuals all having different responsibilities in the company aiming to obtain a holistic view. The study begins with a description of the organization and its components, as well as the main historical and strategic milestones. Secondly, the Execution Premium model is applied to Ferro's reality, seeking to highlight the main components of its MCS and the way in which it is interconnected. Here the main mechanisms and tools for monitoring the MCS are identified. In order to assess the impact of these tools on the system's execution, a study is conducted to assess their characteristics, such as the intensity of use, which ends up questioning the model's own framework and its adaptability to the reality of the organization under analysis. As a way of responding to this condition, this thesis establishes a parallel between Execution Premium and another tool, seeking to highlight the characteristics of a cyclical model. Through this analysis, the dissertation ends with the rationalization of the cyclical form of the framework and also the materialization of a new perspective - the Strategic Microcycles - that justify the importance and contribution of the monitoring tools.

Date of Award	16 Jul 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)