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Authors
Advisor(s)
Abstract(s)
O presente estudo tem como foco as farmácias comunitárias portuguesas e pretende analisar a relação entre os sistemas de controlo de gestão e a performance financeira das mesmas. Adicionalmente, é analisada a relação entre a performance e fatores contingenciais como a estratégia, a dimensão e a incerteza do ambiente externo (PEU).
Para tal, foram recolhidos dados de questionários realizados às farmácias e analisados juntamente com dados relativos aos indicadores financeiros para medir a performance retirados da base de dados Informa D&B.
Testes de médias/medianas foram realizados de modo a comparar dois grupos de empresas - as que têm uma melhor performance financeira (acima da mediana) e as que têm uma pior performance financeira (abaixo da mediana). Concluiu-se que empresas que têm uma melhor performance em termos de Rendibilidade das Vendas têm um menor dinamismo da envolvente externa, e empresas que têm uma melhor performance em termos de Rendibilidade do Ativo têm um menor enfoque em prioridades estratégicas de serviço limitado.
Na análise de regressão foi significativa a relação negativa encontrada entre a performance mensurada através do ROE com o dinamismo da envolvente externa, suportando uma das hipóteses em estudo, e ainda uma relação positiva com a estratégia de serviço limitado.
This study focused on the Portuguese community pharmacies and aims to analyze the relationship between management control systems and financial performance. Additionally, the relationship between performance and contingent factors such as strategy, size and perceived environment uncertainty (PEU) is also analyzed. In order to accomplish this goal, questionnaires were made to pharmacies and the information collected was analyzed along with financial indicators that measure performance, retrieved from Informa D&B data base. Mean/median tests were performed to compare two groups of companies - those with high financial performance (above median) and those with low financial performance (below median). It was concluded that the companies (pharmacies) with better performance in terms of Return on Sales operate in a less dynamic environment, and the ones with better performance in terms of Return on Assets have less focus on limited service strategic priorities. In the regression analysis, it was only significant the negative relationship between performance measured by Return on Equity and the dynamism of the external environment, supporting one of the hypothesis of the study, and also a positive relationship between Return on Equity and a limited service strategy.
This study focused on the Portuguese community pharmacies and aims to analyze the relationship between management control systems and financial performance. Additionally, the relationship between performance and contingent factors such as strategy, size and perceived environment uncertainty (PEU) is also analyzed. In order to accomplish this goal, questionnaires were made to pharmacies and the information collected was analyzed along with financial indicators that measure performance, retrieved from Informa D&B data base. Mean/median tests were performed to compare two groups of companies - those with high financial performance (above median) and those with low financial performance (below median). It was concluded that the companies (pharmacies) with better performance in terms of Return on Sales operate in a less dynamic environment, and the ones with better performance in terms of Return on Assets have less focus on limited service strategic priorities. In the regression analysis, it was only significant the negative relationship between performance measured by Return on Equity and the dynamism of the external environment, supporting one of the hypothesis of the study, and also a positive relationship between Return on Equity and a limited service strategy.
Description
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Keywords
sistemas de controlo de gestão fatores contingenciais estratégia dimensão incerteza do ambiente externo management control systems contingency factors strategy size perceived environment uncertainty
Pedagogical Context
Citation
Morais, Ana Filipa Caldeira (2016). "A relação ente os sistemas de controlo de gestão e a performance financeira das farmácias comunitárias portuguesas". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Publisher
Instituto Superior de Economia e Gestão