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Abstract(s)
O orçamento é considerado um pilar fundamental dos processos de controlo de gestão na maioria das organizações (Hansen et al., 2003). Contudo, nas últimas décadas, esta ferramenta tem sido contestada por vários autores e por diversos motivos, caracterizando-o como moroso, dispendioso e de benefício incerto, pelo que se considera que agrega pouco valor à organização. Enunciam ainda que, o orçamento tem a sua tomada de decisão centralizada, não respondendo de forma rápida e ajustada ao ambiente competitivo, com foco em metas fixas e incentivos ao desempenho, proporcionando comportamentos disfuncionais (Hansen et al., 2003; Hope & Fraser, 2003a). Para fazer face às críticas e limitações levantadas, vários autores apresentaram novas linhas de pensamento como abordagens alternativas ao orçamento tradicional (Hansen et al., 2003; Pyhrr, 1977; Sivabalan et al., 2009; Leon et al., 2012; Zeller & Metzger, 2013), expondo neste trabalho o orçamento de base zero e rolling forecast como ferramentas complementares. Deste modo, o presente trabalho visa contribuir para o aumento do conhecimento sobre o orçamento, com recurso ao estudo de caso da Sonae MC. Adicionalmente, pretende-se avaliar possíveis contributos do orçamento de base zero e rolling forecast para uma melhor concretização da sua estratégia. Com vista a dar resposta aos objetivos propostos, procedeu-se à revisão de literatura e investigação empírica, através de documentação pública e entrevistas realizadas. Como resultado do estudo de caso, verificou-se que o orçamento é considerado uma ferramenta essencial para a gestão da empresa. Contudo, e face às desvantagens apresentadas, são apontadas algumas oportunidades de melhoria com apoio a princípios inerentes ao orçamento de base zero e rolling forecast.
Budgeting is the cornerstone of the management control process in nearly all organizations (Hansen et al., 2003). Although, in the past decades, this tool has been contested by different authors and for several reasons, marked as cumbersome, too expensive and with an uncertain benefit, what, therefore, add little value to the organization. It’s also mentioned that budgeting has a centralized orientation that prevent managers from responding quickly to changes in today’s business and competitive environment, focus on fixed targets and performance incentives that can leads to dysfunctional management behavior (Hansen et al., 2003; Hope & Fraser, 2003a). To respond to these concerns, many practitioners presented new points of view as alternatives models to traditional budgeting (Hansen et al., 2003; Pyhrr, 1977; Sivabalan et al., 2009; Leon et al., 2012; Zeller & Metzger, 2013), exposing in this work focus on zero-based budgeting and rolling forecast as improving tools to the budgeting process. Therefore, the present work aims to contribute to adding knowledge about budgeting, with the support of Sonae MC’s case study. Additionally, it’s intended to evaluate the possible contribution of zero-based budgeting and rolling forecast to achieve their strategy. To provide a response to these proposed goals, we did a literature review and empirical investigation, through public documentation and interviews. As a result of this case study, it was verified that budget is considered an essential tool for the company management. Although, and side to the mentioned disadvantages, it’s suggested some improvement opportunities based with zero-based budgeting and rolling forecast principles.
Budgeting is the cornerstone of the management control process in nearly all organizations (Hansen et al., 2003). Although, in the past decades, this tool has been contested by different authors and for several reasons, marked as cumbersome, too expensive and with an uncertain benefit, what, therefore, add little value to the organization. It’s also mentioned that budgeting has a centralized orientation that prevent managers from responding quickly to changes in today’s business and competitive environment, focus on fixed targets and performance incentives that can leads to dysfunctional management behavior (Hansen et al., 2003; Hope & Fraser, 2003a). To respond to these concerns, many practitioners presented new points of view as alternatives models to traditional budgeting (Hansen et al., 2003; Pyhrr, 1977; Sivabalan et al., 2009; Leon et al., 2012; Zeller & Metzger, 2013), exposing in this work focus on zero-based budgeting and rolling forecast as improving tools to the budgeting process. Therefore, the present work aims to contribute to adding knowledge about budgeting, with the support of Sonae MC’s case study. Additionally, it’s intended to evaluate the possible contribution of zero-based budgeting and rolling forecast to achieve their strategy. To provide a response to these proposed goals, we did a literature review and empirical investigation, through public documentation and interviews. As a result of this case study, it was verified that budget is considered an essential tool for the company management. Although, and side to the mentioned disadvantages, it’s suggested some improvement opportunities based with zero-based budgeting and rolling forecast principles.
Description
Keywords
Sistemas de controlo de gestão Orçamento tradicional Orçamento de base zero Management control system Traditional budget Better budgeting Beyond budgeting Zero based budget Rolling forecast