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Advisor(s)
Abstract(s)
Em terra de cegos quem tem olho é rei. Neste sentido, a escolha pertinente das ferramentas de controlo de gestão tem vindo a ganhar relevo como instrumento diferenciador para as empresas devido às profundas alterações dos mercados (tendências), à crescente globalização (concorrência) e à complexidade dos negócios (burocracia). Sendo o orçamento uma das práticas mais antigas de planeamento e controlo empresarial, questiona-se cada vez mais a sua aplicabilidade em termos de objetividade, de eficiência e de eficácia, em detrimento de outros mecanismos de gestão nas organizações.
A dissertação em questão centra-se, num primeiro momento, nos aspetos negativos e positivos associados ao orçamento, com fundamento em estudos de outros autores. Num segundo momento, são analisadas as práticas orçamentais de uma empresa tradicional que opera na indústria de tintas e vernizes, à luz das boas práticas estudadas. Num terceiro momento, é debatida a importância do controlo de diversos tipos de desvios através de exemplos reais, destacando-se o grau de relevância na diminuição dos custos de transportação. Por último, são propostas medidas que visam modificar processos, manifestando-se em ganhos potenciais a nível de rapidez na execução de determinadas tarefas.
Os resultados evidenciam que a utilização do orçamento assenta no ambiente contingencial e, deste modo, perante a natureza do negócio, é recomendada à empresa em estudo a contínua utilização do orçamento. Não obstante, há também evidência de espaço para melhorias, designadamente na implementação de medidas que aceleram o planeamento orçamental.
As it is often said: “In the land of the blind, the one-eyed man is king.” In this sense, the relevant choice of management control tools has gained importance as a differentiating instrument for companies, due to major changes in markets (trends), the increasing globalization (competition) and the complexity of businesses (bureaucracy). Being the budget one of the oldest practices of corporate planning and control, it is increasingly questioned its applicability in terms of objectivity, efficiency and effectiveness, to the detriment of other management mechanisms in organizations. This dissertation focuses, firstly, on the negative and positive aspects associated with the budget, based on studies of other authors. Secondly, are analyzed the budgetary practices of a traditional company that operates in the paint and coatings industry, in light of good practices studied. Thirdly, it is discussed the importance of controlling various types of deviations through real examples, highlighting the relevance’s degree of transportation costs reduction. Finally, measures are proposed to modify processes, which manifests itself in potential gains in terms of execution speed of certain tasks. The results show that the use of budget is based on the contingency environment and, thus, facing the nature of the business, it is recommended to the company under study the continuous usage of the budget. Nevertheless, there is also evidence of room for improvement, namely in the implementation of measures that accelerate budget planning.
As it is often said: “In the land of the blind, the one-eyed man is king.” In this sense, the relevant choice of management control tools has gained importance as a differentiating instrument for companies, due to major changes in markets (trends), the increasing globalization (competition) and the complexity of businesses (bureaucracy). Being the budget one of the oldest practices of corporate planning and control, it is increasingly questioned its applicability in terms of objectivity, efficiency and effectiveness, to the detriment of other management mechanisms in organizations. This dissertation focuses, firstly, on the negative and positive aspects associated with the budget, based on studies of other authors. Secondly, are analyzed the budgetary practices of a traditional company that operates in the paint and coatings industry, in light of good practices studied. Thirdly, it is discussed the importance of controlling various types of deviations through real examples, highlighting the relevance’s degree of transportation costs reduction. Finally, measures are proposed to modify processes, which manifests itself in potential gains in terms of execution speed of certain tasks. The results show that the use of budget is based on the contingency environment and, thus, facing the nature of the business, it is recommended to the company under study the continuous usage of the budget. Nevertheless, there is also evidence of room for improvement, namely in the implementation of measures that accelerate budget planning.
Description
Keywords
Orçamento Controlo Desvios Processos Budget Control Deviations Processes