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Advisor(s)
Abstract(s)
O trabalho final de mestrado (TFM) apresentado aborda o processo orçamental numa empresa multinacional na área industrial com sede nos EUA e com negócios pelos vários continentes. Devido a motivos de confidencialidade, o nome da empresa não vai ser revelado e todos os dados apresentados foram sujeitos a alterações de escala. Esta empresa é constituída por unidades produtivas e centros de serviços partilhados (CSP). O principal objetivo foi compreender como é elaborado o orçamento numa empresa industrial multinacional, com ênfase no orçamento num CSP. Para além do orçamento geral, analisou-se o orçamento de uma área específica da empresa – as instalações (facilities). Esta opção deveu-se ao facto de ser uma área com peso substancial no orçamento global do CSP, uma vez que inclui os custos relacionados com as instalações – renda, seguros, amortizações e depreciações – e também com os consumíveis necessários para o funcionamento do CSP – custos de materiais de escritório, do funcionamento das cozinhas, custos com viagens, manutenção entre outros. Finalmente pretendeu-se compreender como é que estes custos podem ser reduzidos e qual o impacto que as maiores rúbricas deste orçamento têm para aumentar a produtividade do CSP. Adicionalmente foi elaborada uma metodologia alternativa para o cálculo do custo de cada colaborador que trabalha no CSP.
Concluindo, foi possível observar que a empresa baseia o seu processo orçamental no modelo tradicional de orçamento adicionando o modelo de Rolling Forecast à sua análise. Para além disso, percebeu-se como são calculados os custos de cada colaborador no centro e como é que os custos totais do CSP podem ter uma divisão mais correta pelos colaboradores.
The presented Master’s Final Assignment (MFA) approaches the budget process in an industrial multinational company with headquarters in the USA and with business among the various continents. Due to confidential issues, the company’s name will not be revealed, and all the data presented has been changed. This company is made up of productive units and shared service centres (SSC). The main goal was to understand how a budget is made in a multinational industrial company, emphasizing the budget in a SSC. In addition of the main budget, it was also analysed the budget of a specific part of the company - the facilities. This option was due to the weight of this budget in the global SSC’s budget, once it includes costs related to facilities – rent, insurance, amortization and depreciation – and all the consumables necessary for the operation of the SSC - office supplies, kitchen consumables, travel expenses, maintenance, among others. Finally, we tried to understand how these costs can be reduced and what is the impact of the main items of the budget to increase the productivity of the centre. Additionally, it was created an alternative approach to calculate the costs of each employee that works in SSC. Concluding, it was possible to observe that the company’s budget process is made through the traditional budget approach adding to the analysis the Rolling Forecast Model. Besides that, it was possible to understand how the costs of employees are calculated and how this approach can be changed to achieve a more correct division of costs among employees.
The presented Master’s Final Assignment (MFA) approaches the budget process in an industrial multinational company with headquarters in the USA and with business among the various continents. Due to confidential issues, the company’s name will not be revealed, and all the data presented has been changed. This company is made up of productive units and shared service centres (SSC). The main goal was to understand how a budget is made in a multinational industrial company, emphasizing the budget in a SSC. In addition of the main budget, it was also analysed the budget of a specific part of the company - the facilities. This option was due to the weight of this budget in the global SSC’s budget, once it includes costs related to facilities – rent, insurance, amortization and depreciation – and all the consumables necessary for the operation of the SSC - office supplies, kitchen consumables, travel expenses, maintenance, among others. Finally, we tried to understand how these costs can be reduced and what is the impact of the main items of the budget to increase the productivity of the centre. Additionally, it was created an alternative approach to calculate the costs of each employee that works in SSC. Concluding, it was possible to observe that the company’s budget process is made through the traditional budget approach adding to the analysis the Rolling Forecast Model. Besides that, it was possible to understand how the costs of employees are calculated and how this approach can be changed to achieve a more correct division of costs among employees.
Description
Keywords
Orçamento Rolling forecast Centro de Serviços Partilhados Custeio baseado nas atividades Budget Shared Service Centres Activity based cost system