Almeida, MartaSantos-Vítor, Mafalda Maria Pires dos2024-09-132024-09-132023-01-232023-01-09http://hdl.handle.net/10362/171764The present Work Project outlines the development process of a robust and comprehensive Management Control System for the Portuguese niche perfumery company COMPORTA PERFUMES. The created tailored system, composed of five Microsoft Excel models, leverages the automation of complex processes, supporting future operational, strategic, and financial decision-making. This Work Project’s individual part outlines the implementation of a Performance Measurement System in COMPORTA’s business, which relies upon the usage of Budgets as control tools and the calculation of Variances.engManagement control systemCosting systemWeighted average cost methodBreak-even pointBudgeting processZero based budgetingStatic budgetForecastPerformance measurementBudgetary controlVariance analysisContribution marginmaster thesis203317971