Melhoria do sistema de controlo de gestão da empresa projecto detalhe

Abstract

O controlo de gestão é um conjunto de instrumentos que motivem os responsáveis descentralizados a atingirem os objectivos estratégicos da empresa, privilegiando a acção e a tomada de decisão em tempo útil e favorecendo a delegação de autoridade e responsabilização.” (Jordan et al., 2008: 21)

Management control is a set of tools that enables motivation of decentralized responsibles to achieve the strategic objectives of the company, focusing on action and decision making in a timely and encouraging authority delegation and accountability.” (Jordan et al., 2008: 21) The objective of this work is to evaluate the current way of information treatment in Projecto Detalhe and propose improvements to its management control system in order to provide better information to the holding about its business. By a redefinition of management control system it is intend to provide faster information, better quality and more accuracy on data, integrating it centrally, and developing standards for all branches, with the objective of standardizing their reporting, and thus allow comparative analysis without requiring data adjustments. In this work will be evaluated, additionally, the applicability of Activity Based Cost (ABC), as Projecto Detalhe management shown interest that this model may be apllied to their business.