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Advisor(s)
Abstract(s)
O ambiente externo tem-se tornado progressivamente instável e desafiante para as organizações, tornando o planeamento e controlo cada vez mais complexos. Perante esta nova realidade, surge a necessidade de explorar ferramentas alternativas de gestão, a fim de agilizar e aprimorar a tomada de decisão. Nesse contexto, a implementação de rolling forecasts nas empresas aponta ser uma solução promissora para enfrentar estas novas adversidades. Com esta dissertação, pretende-se estudar qual será o impacto da utilização de medidas de forecasting, nomeadamente no seu ciclo de planeamento estratégico. De forma concreta, procura-se avaliar o grau de aderência e interesse no uso de rolling forecasts e quais os benefícios que a ferramenta acrescentará à organização. Recorreu-se a uma abordagem quantitativa onde foi aplicado um questionário a empresas portuguesas e, posteriormente, uma análise usando métodos de estatística simples. Em conclusão, as descobertas deste estudo apontam para o facto de ainda não haver, na maioria das empresas, uma necessidade de soluções complementares à orçamentação. Porém, pelo do que se depreendeu é que, aquando da utilização de rolling forecasts, as empresas provam ser mais ágeis no seu planeamento, permitindo uma maior facilidade no cumprimento de objetivos e melhoria da performance.
The growing uncertainty that organizations have been facing causes as a challenge to organizations, by making the planning and control much more difficult. When facing this new reality, arises the need to search for complementary management tools, which will agilize and improve the decision making process. That being said, the implementation of rolling forecasts on companies points out to be a promising solution to face these new adversities. This dissertation aspires to study which will be the impact on the strategic planning cycle when in use of forecasting tools. More specifically, it intends to measure the adherence and interest level of the usage of rolling forecasts and which will be the additional benefits it brings to the organization. A quantitative approach was used with the application of a survey to Portuguese companies and carried out by an analysis using simple statistic methods. Summing up, the findings of this study point to the fact that most companies have not yet found the need to complement their budgeting process with other tools. Nevertheless, what has emerged is that, when using rolling forecasts, companies proved to be more agile in their planning, making it easier to attain goals and improve performance.
The growing uncertainty that organizations have been facing causes as a challenge to organizations, by making the planning and control much more difficult. When facing this new reality, arises the need to search for complementary management tools, which will agilize and improve the decision making process. That being said, the implementation of rolling forecasts on companies points out to be a promising solution to face these new adversities. This dissertation aspires to study which will be the impact on the strategic planning cycle when in use of forecasting tools. More specifically, it intends to measure the adherence and interest level of the usage of rolling forecasts and which will be the additional benefits it brings to the organization. A quantitative approach was used with the application of a survey to Portuguese companies and carried out by an analysis using simple statistic methods. Summing up, the findings of this study point to the fact that most companies have not yet found the need to complement their budgeting process with other tools. Nevertheless, what has emerged is that, when using rolling forecasts, companies proved to be more agile in their planning, making it easier to attain goals and improve performance.
Description
Keywords
Ciclo de planeamento estratégico Orçamentação Rolling forecasts Strategic planning cycle Budgeting