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Abstract(s)
Jordan et al. (1990) acreditavam que o orçamento era uma fase fundamental do
processo de controlo de gestão. Contudo, recentemente têm-se acentuado as críticas a
esta ferramenta (e.g. Hope e Fraser, 2003b). Neste contexto, foi desenvolvido um novo
modelo alternativo, o Beyond Budgeting, que advoga um modelo de gestão sem
orçamentos, baseado em príncipios de descentralização e liderança, ambicionando
construir organizações focadas na estratégia, na qualidade, no mercado e no cliente
(Bunce et al. 2011).
O objectivo deste trabalho é procurar compreender e verificar se será exequível
aplicar este modelo na Direcção de Automação e Telecontrolo da EDP Distribuição e
quais os ganhos da mesma decorrentes desta implementação. Assim, foi realizado um
estudo de caso na Direcção de Automação e Telecontrolo, onde foi procurado
responder à seguinte questão “Será possível adoptar o modelo Beyond Budgeting na
Direcção de Automação e Telecontrolo da EDP Distribuição e quais os ganhos
resultantes dessa aplicação?”.
O estudo de caso revelou, que embora a Direcção de Automação e Telecontrolo e
presumivelmente muitas empresas portuguesas benefeciassem com a introdução do
Beyond Budgeting, ainda não se encontram presentes nas empresas portuguesas
estruturas organizativas adequadas para a que a implementação do Beyond Budgeting
seja completamente bem-sucedida. Ainda assim, ao longo do trabalho, procurou-se dar
algumas sugestões para uma aplicação parcial do modelo, sempre tendo presente o
actual cenário em que se encontra a empresa.
Jordan et al. (1990) believed that the budget was the critical chapter of the management control process. However, recently, the amount of criticism has increased towards this tool (e.g. Hope and Fraser, 2003b). In this context, a new alternative model was developed, named Beyond Budgeting, which defends a management model without budgets, based on decentralization and leadership principles, with the end of building organizations focused on strategy, quality, the market and the client (Bunce, 2012). The purpose of this work is to understand and verify if this model can be applied in EDP Distribution Automation and Telecontrol Departament and what are the earnings that can result from this implementation. Hence, a case study in the Automation and Telecontrol Department was led in order to answer the following question: “Is it possible to implement the Beyond Budgeting model to EDP Distribution Automation and Telecontrol Department and what are the earnings that result from this implementation?” This case study revealed, even though the Automation and Telecontrol Department and perhaps many other Portuguese companies would benefit from the introduction of Beyond Budgeting, appropriate organizational structures in portuguese companies still can not be found in order to make the implementation of Beyond Budgeting a complete success. Even so, during the elaboration of this work, some suggestions were given in order to apply the model in a partial way, always having into consideration the company’s current scenery.
Jordan et al. (1990) believed that the budget was the critical chapter of the management control process. However, recently, the amount of criticism has increased towards this tool (e.g. Hope and Fraser, 2003b). In this context, a new alternative model was developed, named Beyond Budgeting, which defends a management model without budgets, based on decentralization and leadership principles, with the end of building organizations focused on strategy, quality, the market and the client (Bunce, 2012). The purpose of this work is to understand and verify if this model can be applied in EDP Distribution Automation and Telecontrol Departament and what are the earnings that can result from this implementation. Hence, a case study in the Automation and Telecontrol Department was led in order to answer the following question: “Is it possible to implement the Beyond Budgeting model to EDP Distribution Automation and Telecontrol Department and what are the earnings that result from this implementation?” This case study revealed, even though the Automation and Telecontrol Department and perhaps many other Portuguese companies would benefit from the introduction of Beyond Budgeting, appropriate organizational structures in portuguese companies still can not be found in order to make the implementation of Beyond Budgeting a complete success. Even so, during the elaboration of this work, some suggestions were given in order to apply the model in a partial way, always having into consideration the company’s current scenery.
Description
Keywords
Controlo de gestão Beyond budgeting Orçamentação tradicional Management control Traditional budget