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Abstract(s)
O Orçamento foi considerado por muitos autores (Schiff e Lewin, 1970) o principal modelo de controlo de gestão das empresas ao longo dos anos. No entanto, com o passar dos tempos, as críticas feitas ao mesmo têm vindo a aumentar devido a algumas limitações que o modelo apresenta (Jensen, 2001; Hansen et. al., 2003; Hope e Fraser, 2003a).
A partir daí, muitas foram as empresas que passaram a adotar modelos alternativos e em 1998 surge o modelo Beyond Budgeting que pretende substituir o modelo orçamental através do uso de ferramentas de apoio e tendo por base princípios de descentralização e liderança e processos de gestão e desempenho. Entre as ferramentas de apoio deste modelo encontram-se os Rolling Forecasts que pretendem fornecer uma visão contínua do mais provável futuro em desenvolvimento, sem vínculo com o atual período fiscal (S. 2013, Controlo de Gestão Orçamental, Faculdade de Economia e Gestão da Universidade do Porto).
Outros autores acrescentam ainda que os Rolling Forecasts são orçamentos de curto prazo para horizontes de médio prazo e obrigam as organizações a focarem-se no futuro (Sivabalan, 2011 e Golyagina e Valuckas, 2012).
O objetivo do presente trabalho é estudar como é que os Rolling Forecasts foram desenvolvidos no contexto do sistema Beyond Budgeting no Grupo NORS. Pretende-se assim responder à questão “Serão os Rolling Forecasts substitutos ou complementos do Orçamento, no caso do modelo Beyond Budgeting implementado na NORS?”. Para isso recorreu-se a um caso de estudo sobre a NORS com informação proveniente de diversas fontes, entre elas entrevistas realizadas a gestores da empresa. Da análise do caso podemos concluir que os Rolling Forecasts são efetivamente substitutos do Orçamento.
The Budget was considered by many authors (Schiff and Lewin, 1970) the main model of management control for companies over the years and so became known as the traditional budgeting model. However, over time, the criticisms to this tool have been increasing due to some limitations that the model presents (Jensen, 2001; Hansen et. al., 2003; Hope and Fraser, 2003a). From here, many companies started adopting alternative models and, in 1998, the Beyond Budgeting model emerges aiming to replace budgets by the use of support tools based on principles of decentralization and leadership and management processes and performance. Among the support tools of this model are Rolling Forecasts that aim to provide a continuous view of the most likely future in development, unrelated to the current fiscal period (S. 2013, Controlo de Gestão Orçamental, Faculdade de Economia e Gestão da Universidade do Porto). Other authors add that the Rolling Forecasts are short-term budgets for medium-term horizons and compel organizations to focus on the future. (Sivabalan, 2011 e Golyagina & Valuckas, 2012). The purpose of this paper is to study how Rolling Forecasts were developed in the context of the Beyond Budgeting management control system at Grupo NORS. Thus, it is intended hereby to answer the question "Will Rolling Forecasts be substitutes or complements of the Budget, in the case of the Beyond Budgeting model implemented in NORS?". For this, we used a case study about NORS with information from various sources, among them interviews conducted with company managers. From the analysis of the case we can conclude that the Rolling Forecasts are indeed substitutes of the Budget.
The Budget was considered by many authors (Schiff and Lewin, 1970) the main model of management control for companies over the years and so became known as the traditional budgeting model. However, over time, the criticisms to this tool have been increasing due to some limitations that the model presents (Jensen, 2001; Hansen et. al., 2003; Hope and Fraser, 2003a). From here, many companies started adopting alternative models and, in 1998, the Beyond Budgeting model emerges aiming to replace budgets by the use of support tools based on principles of decentralization and leadership and management processes and performance. Among the support tools of this model are Rolling Forecasts that aim to provide a continuous view of the most likely future in development, unrelated to the current fiscal period (S. 2013, Controlo de Gestão Orçamental, Faculdade de Economia e Gestão da Universidade do Porto). Other authors add that the Rolling Forecasts are short-term budgets for medium-term horizons and compel organizations to focus on the future. (Sivabalan, 2011 e Golyagina & Valuckas, 2012). The purpose of this paper is to study how Rolling Forecasts were developed in the context of the Beyond Budgeting management control system at Grupo NORS. Thus, it is intended hereby to answer the question "Will Rolling Forecasts be substitutes or complements of the Budget, in the case of the Beyond Budgeting model implemented in NORS?". For this, we used a case study about NORS with information from various sources, among them interviews conducted with company managers. From the analysis of the case we can conclude that the Rolling Forecasts are indeed substitutes of the Budget.
Description
Keywords
Rolling Forecasts Beyond Budgeting Orçamento Budget