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Planeamento e controlo orçamental no grupo CIN : a evolução do orçamento tradicional para o beyond budgeting e rolling forecast
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À medida que o ambiente empresarial se torna mais dinâmico e imprevisível, cresce a necessidade de repensar os modelos de gestão tradicionais para garantir uma resposta mais ágil e eficiente. O orçamento tradicional, frequentemente criticado pela sua rigidez, tem vindo a ser substituído por abordagens mais adaptativas. Entre elas, destaca-se o Beyond Budgeting (Hope & Fraser, 2003a), que propõe uma gestão descentralizada e orientada para a autonomia, e as metodologias de Rolling Forecast, que permitem uma revisão consecutiva das previsões, ajustando-se rapidamente às mudanças do mercado, tornando a tomada de decisão mais ponderada (Hansen, 2011). Este estudo explora os desafios e benefícios da evolução do orçamento tradicional para abordagens mais dinâmicas, como o Beyond Budgeting e o Rolling Forecast, no contexto do Grupo CIN e quais as motivações da gestão para essa mudança. Para tentar responder a esta problemática de investigação, adotou-se uma abordagem qualitativa, com base em entrevistas, conversas informais e observação direta durante o estágio curricular, permitindo uma compreensão do processo de orçamentação e das perceções dos gestores envolvidos. Os resultados sugerem que, embora as metodologias Beyond Budgeting e Rolling Forecast ofereçam um maior potencial de alinhamento dos processos de gestão com as dinâmicas do mercado, a sua implementação no contexto organizacional da CIN poderá enfrentar grandes desafios, especialmente devido à cultura tradicional da empresa, à resistência à mudança e à necessidade de reconfiguração da estrutura de gestão. Conclui-se assim que a adoção de novas práticas poderia ser realizada de forma gradual e estratégica, com projetos-piloto, reforço na comunicação interna e adaptação dos processos de gestão. A transição bem-sucedida poderá conferir à CIN uma maior adaptabilidade ao meio externo.
As the business environment becomes increasingly dynamic and unpredictable, the need to rethink traditional management models grows to ensure a more agile and efficient response. Traditional budgeting, often criticised for its rigidity, has been gradually replaced by more adaptive approaches. Among these, Beyond Budgeting (Hope & Fraser, 2003) stands out, proposing a decentralised and autonomy-driven management style, alongside Rolling Forecast methodologies, which enable continuous forecast revisions, allowing for swift adjustments to market changes and promoting more considered decision-making (Hansen, 2011). This study explores the challenges and benefits of evolving from traditional budgeting to more dynamic approaches such as Beyond Budgeting and Rolling Forecast, within the context of the CIN Group, as well as the management’s motivations for this shift. To address this research question, a qualitative approach was adopted, based on interviews, informal conversations, and direct observation during the curricular internship. This allowed for an in-depth understanding of the budgeting process and the perceptions of the managers involved. The findings suggest that, although the Beyond Budgeting and Rolling Forecast methodologies offer greater potential for aligning management processes with market dynamics, their implementation within CIN’s organisational context may face significant challenges. These include the company’s traditional culture, resistance to change, and the need to reconfigure the management structure. It is therefore concluded that the adoption of new practices could be carried out gradually and strategically, through pilot projects, enhanced internal communication, and adaptation of management processes. A successful transition could enable CIN to become more adaptable to external environments.
As the business environment becomes increasingly dynamic and unpredictable, the need to rethink traditional management models grows to ensure a more agile and efficient response. Traditional budgeting, often criticised for its rigidity, has been gradually replaced by more adaptive approaches. Among these, Beyond Budgeting (Hope & Fraser, 2003) stands out, proposing a decentralised and autonomy-driven management style, alongside Rolling Forecast methodologies, which enable continuous forecast revisions, allowing for swift adjustments to market changes and promoting more considered decision-making (Hansen, 2011). This study explores the challenges and benefits of evolving from traditional budgeting to more dynamic approaches such as Beyond Budgeting and Rolling Forecast, within the context of the CIN Group, as well as the management’s motivations for this shift. To address this research question, a qualitative approach was adopted, based on interviews, informal conversations, and direct observation during the curricular internship. This allowed for an in-depth understanding of the budgeting process and the perceptions of the managers involved. The findings suggest that, although the Beyond Budgeting and Rolling Forecast methodologies offer greater potential for aligning management processes with market dynamics, their implementation within CIN’s organisational context may face significant challenges. These include the company’s traditional culture, resistance to change, and the need to reconfigure the management structure. It is therefore concluded that the adoption of new practices could be carried out gradually and strategically, through pilot projects, enhanced internal communication, and adaptation of management processes. A successful transition could enable CIN to become more adaptable to external environments.
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Beyond budgeting Rolling forecast Orçamento tradicional Resistência à mudança Traditional budgeting Resistance to change
Contexto Educativo
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Sem licença CC