How reporting and controlling systems can be effectively designed to support the decision-making process: the case of a software SME

Abstract

This Work Project (WP) addresses the challenges faced by companies, particularly software houses, in reporting, decision making and controlling project performance activities. It focuses on issues regarding design and implementation of management control systems to support those activities and help achieve strategic goals. The WP suggests courses of action to be followed to improve the quality of information provided by such systems for budgeting and costing projects, and evaluate their performance. A case study approach (Ryan et al. 2002) was followed, applying Pinheiro’s (2007) control plan to a real company. The findings may apply to other companies facing similar constraints.