The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.5/30399 |
Resumo: | This work was initially carried out with a survey on the importance of responsibility centers in small and medium-sized enterprises (SMEs). After some research I came across the fact that the literature is very focused on large companies, and not so much on SMEs. This fact is not directly proportional to reality, since 99.9% of companies are SMEs and only 0.01% are large companies. Having the possibility of obtaining an investigation in a specific case of an SME that did not use the management control by centers of responsibility, it was proposed to the administration to change the working methods, so that the analyzes were more real. For this, it was necessary to make a work planning, where all the area directors were involved, in order to obtain the results in a short space of time, it was also necessary to involve the Enterprise Resource Planning (ERP) partner, so that the system had properly programmed, with the new needs of the company. |
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The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case StudyResponsibility Centers; Management Control; Organizational Change; Small and Medium Enterprises.This work was initially carried out with a survey on the importance of responsibility centers in small and medium-sized enterprises (SMEs). After some research I came across the fact that the literature is very focused on large companies, and not so much on SMEs. This fact is not directly proportional to reality, since 99.9% of companies are SMEs and only 0.01% are large companies. Having the possibility of obtaining an investigation in a specific case of an SME that did not use the management control by centers of responsibility, it was proposed to the administration to change the working methods, so that the analyzes were more real. For this, it was necessary to make a work planning, where all the area directors were involved, in order to obtain the results in a short space of time, it was also necessary to involve the Enterprise Resource Planning (ERP) partner, so that the system had properly programmed, with the new needs of the company.Repositório da Universidade de LisboaAcabado Romana, FernandoGestoso, CarlosGonzalez-Fernandez, SilviaSantos, Antonio Morais2024-03-14T16:51:41Z2023-08-252023-08-25T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/30399engRomana, F. A., Gestoso, C. G., Fernandez, S. G., & Santos, A. M. (2023). The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study. Archives of Business Research, 11(8), 127–136. https://doi.org/10.14738/abr.118.1530010.14738/abr.118.15300info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-17T01:34:13Zoai:www.repository.utl.pt:10400.5/30399Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T04:01:48.267786Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study |
title |
The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study |
spellingShingle |
The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study Acabado Romana, Fernando Responsibility Centers; Management Control; Organizational Change; Small and Medium Enterprises. |
title_short |
The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study |
title_full |
The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study |
title_fullStr |
The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study |
title_full_unstemmed |
The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study |
title_sort |
The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study |
author |
Acabado Romana, Fernando |
author_facet |
Acabado Romana, Fernando Gestoso, Carlos Gonzalez-Fernandez, Silvia Santos, Antonio Morais |
author_role |
author |
author2 |
Gestoso, Carlos Gonzalez-Fernandez, Silvia Santos, Antonio Morais |
author2_role |
author author author |
dc.contributor.none.fl_str_mv |
Repositório da Universidade de Lisboa |
dc.contributor.author.fl_str_mv |
Acabado Romana, Fernando Gestoso, Carlos Gonzalez-Fernandez, Silvia Santos, Antonio Morais |
dc.subject.por.fl_str_mv |
Responsibility Centers; Management Control; Organizational Change; Small and Medium Enterprises. |
topic |
Responsibility Centers; Management Control; Organizational Change; Small and Medium Enterprises. |
description |
This work was initially carried out with a survey on the importance of responsibility centers in small and medium-sized enterprises (SMEs). After some research I came across the fact that the literature is very focused on large companies, and not so much on SMEs. This fact is not directly proportional to reality, since 99.9% of companies are SMEs and only 0.01% are large companies. Having the possibility of obtaining an investigation in a specific case of an SME that did not use the management control by centers of responsibility, it was proposed to the administration to change the working methods, so that the analyzes were more real. For this, it was necessary to make a work planning, where all the area directors were involved, in order to obtain the results in a short space of time, it was also necessary to involve the Enterprise Resource Planning (ERP) partner, so that the system had properly programmed, with the new needs of the company. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-08-25 2023-08-25T00:00:00Z 2024-03-14T16:51:41Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.5/30399 |
url |
http://hdl.handle.net/10400.5/30399 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Romana, F. A., Gestoso, C. G., Fernandez, S. G., & Santos, A. M. (2023). The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study. Archives of Business Research, 11(8), 127–136. https://doi.org/10.14738/abr.118.15300 10.14738/abr.118.15300 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799138190778433536 |