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Abstract(s)
Ao longo do tempo têm surgido críticas à utilidade do orçamento, defendendo que este deve ser adaptado ou abandonado (Hansen et al., 2003). Destas críticas, salienta-se que esta é uma ferramenta de gestão que origina demasiados custos, consumidora de tempo e com informação obsoleta, que fomenta uma postura de gestão centrada em lógicas de comando e controlo. Por outro lado, argumenta-se que o orçamento potencia a tomada de decisão centralizada e desencoraja a partilha de informação, fazendo com que a resposta às necessidades e alterações na envolvente seja demasiado tardia, tornando-o assim desadequado face a contextos da envolvente dinâmicos e incertos (Hope e Fraser, 2003a). Neste contexto, o objetivo da presente dissertação é analisar o comportamento e utilidade duma ferramenta (rolling forecast) que tem vido a ser apontada na literatura como uma forma de contrariar o caráter estático do orçamento tradicional, num contexto onde a envolvente é extremamente incerta e dinâmica, como é o caso da presente pandemia COVID-19. Para responder à questão de investigação a presente tese recorre à metodologia de estudo de caso. A recolha de evidência empírica foi concretizada através de três entrevistas efetuadas ao CEO e à assistente da direção de uma PME da fileira da saúde (LineaMédica) e na análise de documentos internos e públicos. A análise do estudo de caso sugere que a organização estudada, apesar de ter encontrado alguma utilidade na ferramenta do rolling forecast, ao ter contribuído para a sua capacidade adaptativa e de resposta face às oportunidades de mercado que surgiram, em envolventes extremamente dinâmicas e incertas (resultado das limitações da pandemia), não consegue ser um substituto adequado às ferramentas de planeamento e controlo tradicionais.
Over time, criticism has emerged regarding the usefulness of the budget, arguing that it should be adapted or abandoned (Hansen et al., 2003). From these criticisms, it should be noted that this is a management tool that generates too many costs, time-consuming and with obsolete information, which fosters a management posture focused on command and control logics. On the other hand, it is argued that the budget enhances centralized decision-making and discourages the sharing of information, making the response to needs and changes in the environment to be too late, thus making it unsuitable in the face of dynamic and uncertain contexts of the environment (Hope and Fraser, 2003a). In this context, the objective of this dissertation is to analyze the behavior and usefulness of a tool (rolling forecast) that has been pointed out in the literature as a way to counteract the static character of the traditional budget, in a context where the environment is extremely uncertain and dynamic, as is the case of the current COVID-19 pandemic. To answer the research question, this thesis uses the case study methodology. The collection of empirical evidence was carried out through three interviews with the CEO and the assistant to the management of an SME in the health sector (LineaMédica) and in the analysis of internal and public documents. The analysis of the case study suggests that the organization studied, despite having found some utility in the rolling forecast tool, having contributed to its adaptive capacity and response to the market opportunities that arose, in extremely dynamic and uncertain surroundings (resulting from the limitations of the pandemic), it is not an adequate substitute for traditional planning and control tools.
Over time, criticism has emerged regarding the usefulness of the budget, arguing that it should be adapted or abandoned (Hansen et al., 2003). From these criticisms, it should be noted that this is a management tool that generates too many costs, time-consuming and with obsolete information, which fosters a management posture focused on command and control logics. On the other hand, it is argued that the budget enhances centralized decision-making and discourages the sharing of information, making the response to needs and changes in the environment to be too late, thus making it unsuitable in the face of dynamic and uncertain contexts of the environment (Hope and Fraser, 2003a). In this context, the objective of this dissertation is to analyze the behavior and usefulness of a tool (rolling forecast) that has been pointed out in the literature as a way to counteract the static character of the traditional budget, in a context where the environment is extremely uncertain and dynamic, as is the case of the current COVID-19 pandemic. To answer the research question, this thesis uses the case study methodology. The collection of empirical evidence was carried out through three interviews with the CEO and the assistant to the management of an SME in the health sector (LineaMédica) and in the analysis of internal and public documents. The analysis of the case study suggests that the organization studied, despite having found some utility in the rolling forecast tool, having contributed to its adaptive capacity and response to the market opportunities that arose, in extremely dynamic and uncertain surroundings (resulting from the limitations of the pandemic), it is not an adequate substitute for traditional planning and control tools.
Description
Keywords
Orçamento Rolling forecast Better budgeting Beyond budgeting Budget