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Advisor(s)
Abstract(s)
O orçamento foi considerado, desde a sua conceção, como o principal modelo
de controlo de gestão para as organizações. No entanto, tendo em conta as imprevisibilidades
associadas aos mercados atuais e as criticas que começam a surgir,
o orçamento tem vindo a perder importância começando a ser substituído por
sistemas alternativos.
É neste contexto que surge em 1998 o modelo do beyond budgeting que pretende
ser um substituto do modelo tradicional, através da implementação de ferramentas
auxiliares (rolling forecast), tendo como base orientadora princípios de
descentralização e processos de gestão e medição da performance relativa.
Segundo os percursores do beyond budgeting a alocação de recursos terá de ser
realizada just in time, dinâmica e contínua. Esta alocação é possível através da
análise de KPI’s relativos, tendência do mercado em que estão inseridos e novos
projetos de expansão de atividade.
Para a elaboração deste estudo, foi analisado o caso especifico do grupo NORS
que, a partir de 2012, adotou um novo sistema baseado no modelo do beyond budgeting
em detrimento do sistema tradicional baseado no orçamento implementado
desde a fundação do grupo. Para a obtenção dos dados considerados fundamentais
para este trabalho, foram realizadas entrevistas semi-estruturadas a
diversos membros do grupo e analisados Relatórios e Contas do Grupo.
O objetivo deste Trabalho Final de Mestrado é estudar de que forma é realizada
a afetação de recursos no grupo NORS. Um dos propósitos principais deste
presente estudo é o de concluir se, de facto, a alocação de recursos efetuada pela
organização é dinâmica à luz do conceito do beyond budgeting.
A partir deste estudo, foi possível concluir que o grupo NORS não adota o modelo
do beyond budgeting na sua plenitude, mas antes, um modelo híbrido assente
em pacotes de controlo. Constatou-se ainda que os princípios de descentralização
não foram adotados na totalidade e, também por isso, a alocação de recursos
não é tão dinâmica como seria expectável e ideal.
The budget has been considered, since its conception, as the main management control model for organizations. However, given the unpredictability associated with the current markets and the criticisms that are beginning to emerge, the budget has been losing importance and is being replaced by alternative systems. It is in this context that the beyond budgeting model emerges in 1998 that aims to be a substitute for the traditional budget-based model through the implementation of auxiliary tools (rolling forecast), based on the principles of decentralization and processes and performance measurement. According to the followers of beyond budgeting, the resource allocation must be carried out "just in time"and must be dynamic and continuous. This allocation is possible through the analysis of relative KPI’s, the market trend and new projects of expansion of activity. For the preparation of this study, the specific case of the NORS group was analyzed, which, since 2012, adopted a new system based on the beyond budgeting model, oposite to the traditional system based on the budget implemented since the foundation of the group . In order to obtain the data considered fundamental for this work, semi-structured interviews were carried out to several members of the group and the Group’s "Relatório e Contas"were analyzed. Thus, the goal of this Master’s Work is to study how the resource allocation is actualy performed at NORS. One of the main purposes of this present study is also to conclude whether, in fact, the organization’s resource allocation is dynamic in the light of the concept of the beyond budgeting. From this study, it was possible to conclude that the NORS group doesn’t adopt the beyond budgeting model at its fullness, but rather a hybrid model based on packages of control. It was also observed that the principles of decentralization were not adopted in full and, therefore, the resource allocation is not as dynamic as would be expected and ideal.
The budget has been considered, since its conception, as the main management control model for organizations. However, given the unpredictability associated with the current markets and the criticisms that are beginning to emerge, the budget has been losing importance and is being replaced by alternative systems. It is in this context that the beyond budgeting model emerges in 1998 that aims to be a substitute for the traditional budget-based model through the implementation of auxiliary tools (rolling forecast), based on the principles of decentralization and processes and performance measurement. According to the followers of beyond budgeting, the resource allocation must be carried out "just in time"and must be dynamic and continuous. This allocation is possible through the analysis of relative KPI’s, the market trend and new projects of expansion of activity. For the preparation of this study, the specific case of the NORS group was analyzed, which, since 2012, adopted a new system based on the beyond budgeting model, oposite to the traditional system based on the budget implemented since the foundation of the group . In order to obtain the data considered fundamental for this work, semi-structured interviews were carried out to several members of the group and the Group’s "Relatório e Contas"were analyzed. Thus, the goal of this Master’s Work is to study how the resource allocation is actualy performed at NORS. One of the main purposes of this present study is also to conclude whether, in fact, the organization’s resource allocation is dynamic in the light of the concept of the beyond budgeting. From this study, it was possible to conclude that the NORS group doesn’t adopt the beyond budgeting model at its fullness, but rather a hybrid model based on packages of control. It was also observed that the principles of decentralization were not adopted in full and, therefore, the resource allocation is not as dynamic as would be expected and ideal.
Description
Keywords
Orçamento Alocação Recursos Beyond budgeting Sistema tradicional Budget Allocation Resources Traditional budget system