Características dos sistemas de controle gerencial das redes de franquias de alimentação

• Autor(a) principal: Vaz, Sandra Regina Salgueiro
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UNIGRANRIO
• Texto Completo: http://localhost:8080/tede/handle/tede/67
• topic: Administração; Sistemas de controle gerencial; Controle de gestão; ADMINISTRAÇÃO

The objective of this work was to identify the characteristics of Management Control Systems (MCS) of franchise networks of food companies, performing a comparison in terms of proximity or distance, between the MCS adapted by franchisors and the theoretical framework for MCS. The study examined the characteristics of MCS in the surveyed franchisors in order to get an insight into the management control and the artifacts used in the management of organizations and their networks of franchises. Specifically we sought to explore the issues: how the MSC policies are driven, which the instruments are used by the franchisor to exercise managerial control of franchised units; what impacts of MCS management cause on decision making; which the similarities between the mechanisms used by the surveyed firms are, and what they have compared with the developed theoretical foundation. The companies chosen for the study have significant representation in the food sector and are the owners of the brands: Bob's®, Giraffas®, hrimp House®, Habib's® and Spoleto®. Initially through a literature review, concepts about MCS market strategies, measures of financial and non-financial control, the influence of information technology on management of networks of these companies, and franchising were surveyed. Then the cases of the chosen companies, their historical market and the management of their franchise networks process are reported. Finally, the paper presents the analysis regarding the mechanisms used by those companies to exercise management control. The methodology was qualitative, exploratory in nature, using the method of compared multiple case studies and content analysis. The results found that the MCS in the surveyed companies come close to what was explored in the theoretical framework, although companies have used specific adaptations according to their specificities. The research showed that control management and the way to plan and implement the MCS in companies using the franchise system is more efficient for the adhesion of the standardization required by the franchisees business network.