Sistemas de controlo de gestão em Portugal

: caso NOS

Abstract

My Masters final paper aims to describe from a theoretical way the management control and its systems and to analyse the merger and post merger periods by making a description, analysis and applicability of the models, particularly in NOS Communications Company. This study was possible because of data analysis and research on the company and several structured interviews directly with NOS’ Planning and Management Control director and coordinator, as well as human resources within NOS. In this sense it was possible to validate the applicability of the studied models and realize that the identified problems have been rectified with the controls proposed in the Merchant and Van der Stede (2012) and Ferreira and Otley (2009) models. Simultaneously it was also described the processes taking place in the management control department, including planning and control cycle of NOS, which includes all the internal stages from the development of the main strategy to its operation and any medium and long term existing procedure. As NOS is a national company and to give us that perspective, it appears that its management control is fully developed in line with the organization and the achievement of its objectives, and that the controls are used in order to influence the behaviour of performing the objectives and strategies of the company.

Date of Award	11 Jul 2016
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)