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McKinsey and the reorganization of CUF: management accounting and the controllership function
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Orientador(es)
Resumo(s)
This case reviews the historical reorganization of CUF by McKinsey. This is an important subject because it was the first large management consulting project in Portugal, made by the world’s top consultancy firm to the biggest industrial conglomerate in the Iberian Peninsula in the 1960s. It explains the major recommendations made by McKinsey to deal with CUF’s structural problems but mainly, it will be focused on the overall influence of the controllership function to this case. Moreover, this case elucidates the new management
accounting philosophy, where new instruments of second-to-second control are implemented against those which are on a daily basis.
The purpose of this study is to demonstrate the importance of a controller within a firm as well the importance of consulting firms as a mean to knowledge transmission and better business performance.
Descrição
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the Faculdade de Economia da Universidade Nova de Lisboa