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A utilização de instrumentos de controlo de gestão numa empresa seguradora
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Orientador(es)
Resumo(s)
As empresas do setor financeiro, especialmente as seguradoras, estão atualmente a
passar por uma acelerada revolução, resultando num cenário de incerteza e complexidade.
E são nestes momentos em que é importante existir uma rápida adaptação das empresas,
algo que pode ser agilizado com o devido planeamento e controlo do desempenho
empresarial, permitindo assim facilitar a tomada de decisões estratégicas.
Relativamente às seguradoras que operam em território nacional, existe atualmente
pouca literatura sobre a forma como executam o seu controlo. Este estudo tem como
objetivo tentar perceber de que forma uma companhia de seguros em Portugal pode
realizar o seu controlo de gestão e que instrumentos implementa para tal. Para o efeito,
realizou-se uma revisão da literatura, abrangendo várias seguradoras tanto a nível
nacional como a nível internacional, e um estágio, realizado no departamento de
Planeamento e Controlo da VICTORIA Seguros. A empresa acolhedora do estágio está
presente em Portugal desde 1930 e desenvolve atualmente seguros para os ramos Vida e
Não Vida. Dado o seu historial, a área de Planeamento e Controlo já teve oportunidade
de desenvolver e enraizar certos procedimentos de controlo, proporcionando-me um
grande leque de conhecimentos técnicos, não só a nível do planeamento e controlo e das
ferramentas utilizadas pela área, como também sobre o “mundo” segurador.
Tanto a revisão da literatura como a experiência de estágio mostraram que as
seguradoras observadas neste estudo têm utilizado instrumentos de controlo que
consideram essencialmente informação financeira, tais como o plano operacional, o
orçamento e a análise de rácios financeiros. Para além disso, também se verificou em
ambas as referências que as seguradoras estudadas a nível nacional têm aderido pouco a
instrumentos que consideram tanto informação financeira como não financeira, como é o
caso do BSC e do TDB, situação um pouco diferente da verificada para as seguradoras
estudadas a nível internacional. Por fim, verificou-se também um aumento na importância
dada aos sistemas de informação, especialmente aos sistemas ERP, de forma a garantir o
acompanhamento da atual transformação digital e o devido suporte ao controlo de gestão.
Companies in the financial sector, especially insurance companies, are currently undergoing an accelerated revolution, resulting in a scenario of uncertainty and complexity. And it is at these times when it is important to have a rapid adaptation of companies, something that can be streamlined with the proper planning and control of business performance, thus facilitating strategic decision-making. For insurers operating in the national territory, there is currently little literature on how they perform their control. The purpose of this study is to try to understand how an insurance company in Portugal can perform its management control and which instruments it implements for that purpose. To this end, a literature review was conducted, covering several insurers at both national and international level, and an internship was also carried out, in the Planning and Control department of VICTORIA Seguros. The welcoming company of the internship is present in Portugal since 1930 and currently develops insurance for both Life and Non-Life business. Given the company's track record, the Planning and Control area has already had the opportunity to develop and entrench certain control procedures, providing me with a wide range of technical knowledge, not only in terms of planning and control and the tools used by the area, but also about the "world" insurer. Both the literature review and internship experience showed that the insurers observed in this study have used control instruments that essentially consider financial information, such as the operational plan, the budget and the analysis of financial ratios. In addition, it was also found in both references that the insurers studied at national level have adhered little to instruments that consider both financial and non-financial information, such as BSC and TDB, a situation somewhat different from that verified for the insurers studied at international level. Finally, there was also an increase in the importance given to information systems, especially ERP systems, in order to ensure a follow-up of the current digital transformation and the proper support of management control.
Companies in the financial sector, especially insurance companies, are currently undergoing an accelerated revolution, resulting in a scenario of uncertainty and complexity. And it is at these times when it is important to have a rapid adaptation of companies, something that can be streamlined with the proper planning and control of business performance, thus facilitating strategic decision-making. For insurers operating in the national territory, there is currently little literature on how they perform their control. The purpose of this study is to try to understand how an insurance company in Portugal can perform its management control and which instruments it implements for that purpose. To this end, a literature review was conducted, covering several insurers at both national and international level, and an internship was also carried out, in the Planning and Control department of VICTORIA Seguros. The welcoming company of the internship is present in Portugal since 1930 and currently develops insurance for both Life and Non-Life business. Given the company's track record, the Planning and Control area has already had the opportunity to develop and entrench certain control procedures, providing me with a wide range of technical knowledge, not only in terms of planning and control and the tools used by the area, but also about the "world" insurer. Both the literature review and internship experience showed that the insurers observed in this study have used control instruments that essentially consider financial information, such as the operational plan, the budget and the analysis of financial ratios. In addition, it was also found in both references that the insurers studied at national level have adhered little to instruments that consider both financial and non-financial information, such as BSC and TDB, a situation somewhat different from that verified for the insurers studied at international level. Finally, there was also an increase in the importance given to information systems, especially ERP systems, in order to ensure a follow-up of the current digital transformation and the proper support of management control.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Seguradoras Instrumentos de Controlo de Gestão Indicadores Sistemas de Informação Insurers Management Control Systems Indicators Information Systems
Contexto Educativo
Citação
Guerreiro, Inês Raquel Grilo (2022). “A utilização de instrumentos de controlo de gestão numa empresa seguradora”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão