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The Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Study

2023-08-25Journal article Open access
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dc.contributor.authorAcabado Romana, Fernando
dc.contributor.authorGestoso, Carlos
dc.contributor.authorGonzalez-Fernandez, Silvia
dc.contributor.authorSantos, Antonio Morais
dc.date.accessioned2024-03-14T16:51:41Z
dc.date.available2024-03-14T16:51:41Z
dc.date.issued2023-08-25
dc.description.abstractThis 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationRomana, 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.118.15300pt_PT
dc.identifier.doi10.14738/abr.118.15300pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.5/30399
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectResponsibility Centers; Management Control; Organizational Change; Small and Medium Enterprises.pt_PT
dc.titleThe Importance of Management Control by Responsibility Centres in SMEs: A Successful Case Studypt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage136pt_PT
oaire.citation.issue8pt_PT
oaire.citation.startPage127pt_PT
oaire.citation.titleArchives of Business Researchpt_PT
oaire.citation.volume11pt_PT
person.familyNameAcabado Romana
person.familyNameguillen gestoso
person.familyNameGonzalez-Fernandez
person.familyNamePires de Andrade de Morais Santos
person.givenNameFernando
person.givenNamecarlos luis
person.givenNameSilvia
person.givenNameAntónio Luís
person.identifier2050922
person.identifier.ciencia-idA812-F3AD-A222
person.identifier.ciencia-id3510-9341-0F6A
person.identifier.ciencia-idD412-76A6-84C5
person.identifier.ciencia-idB810-3288-6407
person.identifier.orcid0000-0002-9221-2099
person.identifier.orcid0000-0002-2305-0372
person.identifier.orcid0000-0002-1929-3494
person.identifier.orcid0000-0003-3394-4596
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication05e7a255-f9b4-4334-bbd3-76cc5d893688
relation.isAuthorOfPublication89e1f1d1-8f1d-44f3-ae46-ce81408a8dc6
relation.isAuthorOfPublication66358c51-b7de-420b-a6b2-3718e27e3592
relation.isAuthorOfPublication2f25c7bf-b417-489e-873e-439d0eaf552e
relation.isAuthorOfPublication.latestForDiscovery89e1f1d1-8f1d-44f3-ae46-ce81408a8dc6

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