| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| Projeto de graduação_2023111672 | 459.16 KB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
O principal objetivo deste projeto de graduação é investigar de que forma as empresas familiares se planeiam financeiramente e, de que forma é que controlam os seus custos, analisando a importância destas práticas para a sustentabilidade, continuidade e eficiência da gestão organizacional. As empresas familiares assumem um papel relevante na economia, distinguindo-se pela forte ligação entre a família e a gestão do negócio, embora enfrentem frequentemente desafios relacionados com a sucessão familiar, a implementação de mecanismos estruturados de gestão e a adaptação às exigências do mercado. Numa primeira fase, o trabalho apresenta um enquadramento teórico dos principais conceitos associados ao tema, nomeadamente as empresas familiares, o planeamento financeiro, o controlo de custos e a eficiência da gestão. São igualmente abordadas as principais características das empresas familiares, bem como algumas dificuldades relacionadas com a organização da gestão, a tomada de decisão e a implementação de práticas de planeamento e controlo financeiro. De seguida, é analisada a importância do planeamento financeiro enquanto instrumento de apoio à tomada de decisão, permitindo uma melhor organização dos recursos financeiros e uma maior capacidade de adaptação das organizações. Paralelamente, o controlo de custos é apresentado como um elemento essencial para a monitorização das despesas, identificação de desperdícios e melhoria da eficiência operacional das empresas. Depois, é desenvolvida uma análise da literatura relativa à eficiência da gestão e à sustentabilidade empresarial neste tipo de empresas, destacando os principais contributos dos artigos analisados, bem como as limitações e falhas identificadas na investigação. Os resultados dos estudos revistos evidenciam que a implementação de práticas de gestão mais estruturadas, associadas ao planeamento financeiro e ao controlo de custos, contribuem para melhorar o desempenho organizacional, apoiar as tomadas de decisão e reforçar a continuidade das empresas familiares.
The main objective of this graduation project is to investigate how family businesses plan their finances and control their costs, analyzing the importance of these practices for the sustainability, continuity, and efficiency of organizational management. Family businesses play a significant role in the economy, distinguished by the strong link between the family and business management, although they frequently face challenges related to family succession, the implementation of structured management mechanisms, and adaptation to market demands. In the first phase, this work presents a theoretical framework of the main concepts associated with the topic, namely family businesses, financial planning, cost control, and management efficiency. The main characteristics of family businesses are also addressed, as well as some difficulties related to management organization, decision-making, and the implementation of financial planning and control practices. Following this, the importance of financial planning as a tool to support decision-making is analyzed, allowing for better organization of financial resources and greater adaptability of organizations. In parallel, cost control is presented as an essential element for monitoring expenses, identifying waste, and improving the operational efficiency of companies. Next, an analysis of the literature on management efficiency and business sustainability in this type of company is developed, highlighting the main contributions of the analyzed articles, as well as the limitations and shortcomings identified in the research. The results of the reviewed studies show that the implementation of more structured management practices, associated with financial planning and cost control, contribute to improving organizational performance, supporting decision-making, and strengthening the continuity of family businesses.
The main objective of this graduation project is to investigate how family businesses plan their finances and control their costs, analyzing the importance of these practices for the sustainability, continuity, and efficiency of organizational management. Family businesses play a significant role in the economy, distinguished by the strong link between the family and business management, although they frequently face challenges related to family succession, the implementation of structured management mechanisms, and adaptation to market demands. In the first phase, this work presents a theoretical framework of the main concepts associated with the topic, namely family businesses, financial planning, cost control, and management efficiency. The main characteristics of family businesses are also addressed, as well as some difficulties related to management organization, decision-making, and the implementation of financial planning and control practices. Following this, the importance of financial planning as a tool to support decision-making is analyzed, allowing for better organization of financial resources and greater adaptability of organizations. In parallel, cost control is presented as an essential element for monitoring expenses, identifying waste, and improving the operational efficiency of companies. Next, an analysis of the literature on management efficiency and business sustainability in this type of company is developed, highlighting the main contributions of the analyzed articles, as well as the limitations and shortcomings identified in the research. The results of the reviewed studies show that the implementation of more structured management practices, associated with financial planning and cost control, contribute to improving organizational performance, supporting decision-making, and strengthening the continuity of family businesses.
Descrição
Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciada em Ciências Empresariais.
Palavras-chave
Empresas familiares Planeamento financeiro Controlo de custos Eficiência da gestão Sustentabilidade empresarial Family businesses Financial planning Cost control Management efficiency Business sustainability