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Ao longo de muitos anos, as ferramentas de controlo de gestão têem vindo, cada vez mais, a fazer sentido nas empresas devido, essencialmente, à análise profunda e detalhada que estas práticas permitem. A volatilidade dos mercados, a globalização que torna a concorrência mais agressiva e a burocracia inerente aos negócios, torna as empresas mais adaptáveis e moldáveis à conjuntura atual.
O orçamento é a ferramenta de controlo de gestão mais utilizada na ADIRA e, neste sentido, torna-se pertinente analisar com sentido crítico o processo de orçamentação e a viabilidade de implementação de uma nova prática de orçamentação.
Assim sendo, esta dissertação divide-se em três grandes blocos. O primeiro bloco dedica-se ao estudo de teorias baseadas no processo de orçamentação e o estudo da prática Activity Based Budgeting. O segundo bloco pretende analisar o processo de orçamentação da ADIRA e o terceiro bloco pretende perceber a viabilidade de implementação de uma nova metodologia de orçamentação, mais concretamente o Activity Based Budgeting, expondo as próximas tarefas a executar para conclusão de implementação deste método e algumas propostas de melhoria acerca desta matéria.
Os resultados comprovam que, no que diz respeito ao processo de orçamentação poderá haver algumas melhorias a executar nomeadamente no que toca ao planeamento orçamental. Em relação à utilização do método Activity Based Budgeting, para a ADIRA, faz todo o sentido a sua implementação com o objetivo de evidenciar a rentabilidade das diferentes áreas de negócios e as atividades que as suportam.
For years, management control tools have been used by a growing number of companies. This is due mainly to the deep and detailed analysis that are possible to be made by these tools. The markets volatility, the globalisation that makes competition more aggresive, and the bureaucracies to which businesses are subject nowadays have been pressuring companies to adapt to the actual juncture. These days, budget is one of the most used and general practices in the business world. Given that, it has become relevant to critically analyze the budgeting process and the implementation of a new budgeting practice. Therefore, this dissertation is divided in three big parts. The first is related to the study of the theory behing the subject. On the other hand, on the second part, it is pretended t analyze the budgeting process on a specific company. Finally, on the third part, it is supposed to be understood how viable it is to implement a new budgeting methodology, namely the Actively Based Budgeting, exposing the next steps to execute in order to conclude the implementation of this method and some proposals of improvement on this subject. Regarding the budgeting process, the results prove that there is space to some improvements to execute, namely on the budget planning. Moreover, when it comes to the use of a method as Activity Based Budgeting, it makes sense to implement it in a company like ADIRA in order to highlight the different activities and business areas that support it.
For years, management control tools have been used by a growing number of companies. This is due mainly to the deep and detailed analysis that are possible to be made by these tools. The markets volatility, the globalisation that makes competition more aggresive, and the bureaucracies to which businesses are subject nowadays have been pressuring companies to adapt to the actual juncture. These days, budget is one of the most used and general practices in the business world. Given that, it has become relevant to critically analyze the budgeting process and the implementation of a new budgeting practice. Therefore, this dissertation is divided in three big parts. The first is related to the study of the theory behing the subject. On the other hand, on the second part, it is pretended t analyze the budgeting process on a specific company. Finally, on the third part, it is supposed to be understood how viable it is to implement a new budgeting methodology, namely the Actively Based Budgeting, exposing the next steps to execute in order to conclude the implementation of this method and some proposals of improvement on this subject. Regarding the budgeting process, the results prove that there is space to some improvements to execute, namely on the budget planning. Moreover, when it comes to the use of a method as Activity Based Budgeting, it makes sense to implement it in a company like ADIRA in order to highlight the different activities and business areas that support it.
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Orçamento Activity Based Budgeting Unidades de negócio Processos Budget Business units Processes