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Abstract(s)
O orçamento é um dos instrumentos financeiros mais utilizados em todo o mundo, tendo ganho relevância na década de 1920 (Hope & Fraser, 2003). Com o desenrolar dos anos, esta ferramenta começou a ser usada para servir diferentes propósitos, alguns conflituosos, tal como a definição de metas e a alocação de recursos (Olesen, 2015). A partir da década de 1990, o orçamento começou a ser alvo de diversas críticas, essencialmente devido a sua inadequada utilização (Hansen, Otley, & Van der Stede, 2003).
Deste modo, o presente TFM tem como principal objetivo a análise do processo de desenvolvimento do orçamento, na empresa Colep, para o ano de 2019, com o propósito de serem apresentadas algumas sugestões que possam simplificar o processo de recolha e tratamento da informação. Para tal, e de maneira a responder a estes objetivos procedeu-se à revisão de literatura e à investigação empírica, sendo esta efetuada através de entrevistas, observação direta e análise documental.
Pela análise efetuada é de fácil perceção que a empresa utiliza o modelo de orçamento tradicional, levando a que o processo seja demorado e desgastante para todos os intervenientes. A principal motivação para a Colep continuar a utilizar este modelo são a forte cultura organizacional de comando e controlo existente no grupo, além de este servir como uma das bases para avaliação de desempenho. Contudo, no decorrer dos últimos anos tem-se observado uma descentralização do poder na instituição, fruto de algumas mudanças que têm ocorrido, o que poderá levar à adoção de um novo sistema de controlo de gestão, pelo que será interessante continuar a analisar o caso em investigações futuras.
The budget is one of the financial instruments most used worldwide, having gained relevance in the 1920s (Hope & Fraser, 2003). Over the last few decades, this tool has been used to serve different purposes, some conflicting, such as target setting, forecasting and resource allocation (Olesen, 2015). Since the 1990s, the budget began to be criticized, mainly due to its inadequate use (Hansen, Otley, & Van der Stede, 2003). Therefore, this TFM has as main objective the analysis the budgeting process in Colep, with the purpose of presenting some suggestions that can simplify the procedure of collection and processing of information. To respond to these objectives, a review of the literature and empirical research was carried out through interviews, direct observation and documentary analysis. This case study reveals that Colep applies the traditional budgeting model, making the process exhausting for all the stakeholders. The main motivation for this company to continue to use this model is the strong organizational culture of command and control in the group, as well as serving one of the bases for performance evaluation. However, over the last few years there has been a decentralization of power in the institution, due to some changes that have occurred, which may lead to the adoption of a new management control system, so it will be interesting to continue to analyse the case in future investigations.
The budget is one of the financial instruments most used worldwide, having gained relevance in the 1920s (Hope & Fraser, 2003). Over the last few decades, this tool has been used to serve different purposes, some conflicting, such as target setting, forecasting and resource allocation (Olesen, 2015). Since the 1990s, the budget began to be criticized, mainly due to its inadequate use (Hansen, Otley, & Van der Stede, 2003). Therefore, this TFM has as main objective the analysis the budgeting process in Colep, with the purpose of presenting some suggestions that can simplify the procedure of collection and processing of information. To respond to these objectives, a review of the literature and empirical research was carried out through interviews, direct observation and documentary analysis. This case study reveals that Colep applies the traditional budgeting model, making the process exhausting for all the stakeholders. The main motivation for this company to continue to use this model is the strong organizational culture of command and control in the group, as well as serving one of the bases for performance evaluation. However, over the last few years there has been a decentralization of power in the institution, due to some changes that have occurred, which may lead to the adoption of a new management control system, so it will be interesting to continue to analyse the case in future investigations.
Description
Keywords
Orçamento Rolling forecast Beyond budgeting Controlo de gestão Traditional budget Management control