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Abstract(s)
De acordo com Otley (1994), o orçamento tem um papel fulcral no controlo de gestão das organizações, ao longo do tempo. No entanto, Bogsnes (2009), nomeia vários problemas associados aos orçamentos tradicionais, destacando-se qualidade, confiança, custo da gestão, eficiência, entre outros. O modelo Beyond Budgeting surge no Reino Unido, em 1998, como resposta à insatisfação das empresas perante a utilização do orçamento tradicional. Deste modo, Jeremy Hope e Robin Fraser são reconhecidos como principais impulsionadores na origem da organização Beyond Budgeting Round Table (BBRT). Hope e Fraser (2003), defendem que o Beyond Budgeting não é apenas um conjunto de ferramentas para corrigir os problemas causados pelo orçamento, mas sim um modelo alternativo de gestão coeso que permite às organizações gerir o desempenho em diferentes ambientes de negócios, com base na tomada de decisão. Este trabalho tem como objeto de estudo o grupo NORS, que abandonou o orçamento tradicional, em 2012, em virtude da implementação do modelo Beyond Budgeting a partir do exercício de 2013. Este modelo surge como uma abordagem mais flexível e transparente ao controlo de gestão, com o objetivo de aumentar a competição no mercado e ter maior conhecimento deste, tanto interno (da empresa) como externo (do mercado). Deste modo, este trabalho incide na questão: “Quais as principais lições aprendidas na utilização do Beyond Budgeting na NORS?”, pois consideramos que o caso da NORS foi implementado ao número de anos suficientes para o balanço das lições aprendidas. O trabalho constitui um caso de estudo com base em diversas fontes, desde literatura a informação disponibilizada pela empresa e entrevistas a diversos colaboradores do grupo. O estudo de caso permitiu concluir que houve uma mudança na ótica como o grupo NORS é gerido impulsionada pela implementação do Beyond Budgeting. No entanto, a organização adotou o modelo de forma parcial, customizando-o de acordo com as suas necessidades e o contexto em que se insere.
According to Otley (1994), the budget has a central role in the management control of organizations, over time. However, Bogsnes (2009), identify several problems associated with traditional budgets, highlighting quality, reliability, management cost, efficiency, among others. The Beyond Budgeting model emerged in the United Kingdom in 1998 as response to companies' dissatisfaction with the use of the traditional budget. In this way, Jeremy Hope and Robin Fraser are recognized as the main drivers behind the organization Beyond Budgeting Round Table (BBRT). Hope and Fraser (2003), argue that Beyond Budgeting is not just a set of tools to correct the problems caused by the budget, but an alternative model of consistent management that allows organizations to manage performance in different business environments, based on in decision making. The object of this study is NORS group, which abandoned the traditional budget, in 2012, due to the implementation of the Beyond Budgeting model, during 2013. This model emerges as a more flexible and transparent approach to management control, with the aim of increasing competition in the market and having greater knowledge of it, internally (of the Company) and external (of the market). Thus, this study focuses on the question: “What are the main lessons learned in using Beyond Budgeting at NORS?”, as we consider that NORS has been implemented for a sufficient number of years to balance the lessons learned. The work constitutes a case study, in which, based in different sources, from literature to the information provided by the company and interviews with several employees of the group. The case study concluded that there was a change in the perspective of how the NORS group is managed through the implementation of Beyond Budgeting. However, the organization partially adopted the model, customizing it according to its needs and the context in which it operates.
According to Otley (1994), the budget has a central role in the management control of organizations, over time. However, Bogsnes (2009), identify several problems associated with traditional budgets, highlighting quality, reliability, management cost, efficiency, among others. The Beyond Budgeting model emerged in the United Kingdom in 1998 as response to companies' dissatisfaction with the use of the traditional budget. In this way, Jeremy Hope and Robin Fraser are recognized as the main drivers behind the organization Beyond Budgeting Round Table (BBRT). Hope and Fraser (2003), argue that Beyond Budgeting is not just a set of tools to correct the problems caused by the budget, but an alternative model of consistent management that allows organizations to manage performance in different business environments, based on in decision making. The object of this study is NORS group, which abandoned the traditional budget, in 2012, due to the implementation of the Beyond Budgeting model, during 2013. This model emerges as a more flexible and transparent approach to management control, with the aim of increasing competition in the market and having greater knowledge of it, internally (of the Company) and external (of the market). Thus, this study focuses on the question: “What are the main lessons learned in using Beyond Budgeting at NORS?”, as we consider that NORS has been implemented for a sufficient number of years to balance the lessons learned. The work constitutes a case study, in which, based in different sources, from literature to the information provided by the company and interviews with several employees of the group. The case study concluded that there was a change in the perspective of how the NORS group is managed through the implementation of Beyond Budgeting. However, the organization partially adopted the model, customizing it according to its needs and the context in which it operates.
Description
Keywords
NORS Controlo de gestão Orçamento tradicional Beyond Budgeting Management control Traditional budget