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Advisor(s)
Abstract(s)
O orçamento tradicional encontra-se disseminado pela maioria das organizações, atendendo à importância dada por estas ao papel fulcral desta ferramenta na constituição dos MCS (Bunce et al., 1995) e tendo em consideração a sua função integrativa, capaz de agregar diferentes elementos e processos num único plano (Hansen et al., 2003). Porém, nos últimos anos, tem sido alvo de grandes críticas e cada vez mais intervenientes têm desafiado o seu uso, resultando, naturalmente, no aparecimento de soluções alternativas. Os principais objetivos desta dissertação passam pela análise dos presentes MCS na OLI, explorando a viabilidade de implementação de uma proposta alternativa de melhoria, baseada na interligação de diferentes ferramentas, técnicas e abordagens num novo pacote integrado de MCS que permita à organização uma maior capacidade de resposta à mudança e incerteza, características da nova envolvente. Para tal, para além da investigação empírica prévia, foi recolhida informação através da observação direta, da realização de entrevistas, conversas informais, e análise de documentos e relatórios. O presente trabalho apresenta um conjunto de orientações alternativas ao desempenho das funções do orçamento, propondo formas de combinar e coordenar diferentes controlos de gestão e princípios num pacote integrado flexível e adaptável, coerente com as necessidades da OLI. Dada as características inerentes da organização, decidiu-se não abandonar por completo o orçamento, mas antes torná-lo parte de um conjunto de sistemas que inclua, entre diferentes ferramentas, alguns dos princípios do Beyond Budgeting. Será interessante no futuro perceber a abordagem da empresa à mudança sugerida e suas consequências práticas. Este estudo contribui para o estudo dos MCS como um pacote, assim como para a análise da implementação parcial do Beyond Budgeting.
The traditional budget is widespread in most organizations, which is understandable, given the central role of this tool in the constitution of the MCS (Bunce et al., 1995) and considering its integrative function, capable of aggregating different elements and processes in a single plan (Hansen et al., 2003). However, in recent years, it has been the target of great criticism and more and more players have challenged its use, resulting, naturally, in the emergence of alternative solutions. The main objectives of this dissertation are to analyze the present MCS at OLI, exploring the feasibility of implementing an alternative proposal for improvement, based on the interconnection of different tools, techniques, and approaches in a new integrated package of MCS that allows the organization a greater responsiveness to change and uncertainty, characteristic of the new environment. For this purpose, in addition to previous empirical research, information was collected through direct observation, interviews, informal conversations, and analysis of documents and reports. This paper presents a set of alternative directions for performing budget functions, proposing ways to combine and coordinate different management controls and principles into a flexible and adaptable integrated package consistent with OLI's needs. Given the inherent characteristics of the organization, it was decided not to abandon budgeting altogether, but rather to make it part of a set of systems that includes, among different tools, some of the principles of Beyond Budgeting. It will be interesting in the future to understand the company's approach to the suggested change and its practical consequences. This study contributes to the study of MCS as a package, as well as to the analysis of the partial implementation of Beyond Budgeting.
The traditional budget is widespread in most organizations, which is understandable, given the central role of this tool in the constitution of the MCS (Bunce et al., 1995) and considering its integrative function, capable of aggregating different elements and processes in a single plan (Hansen et al., 2003). However, in recent years, it has been the target of great criticism and more and more players have challenged its use, resulting, naturally, in the emergence of alternative solutions. The main objectives of this dissertation are to analyze the present MCS at OLI, exploring the feasibility of implementing an alternative proposal for improvement, based on the interconnection of different tools, techniques, and approaches in a new integrated package of MCS that allows the organization a greater responsiveness to change and uncertainty, characteristic of the new environment. For this purpose, in addition to previous empirical research, information was collected through direct observation, interviews, informal conversations, and analysis of documents and reports. This paper presents a set of alternative directions for performing budget functions, proposing ways to combine and coordinate different management controls and principles into a flexible and adaptable integrated package consistent with OLI's needs. Given the inherent characteristics of the organization, it was decided not to abandon budgeting altogether, but rather to make it part of a set of systems that includes, among different tools, some of the principles of Beyond Budgeting. It will be interesting in the future to understand the company's approach to the suggested change and its practical consequences. This study contributes to the study of MCS as a package, as well as to the analysis of the partial implementation of Beyond Budgeting.
Description
Keywords
Orçamento tradicional Pacote de MCS Traditional budgeting MCS package Beyond budgeting