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Abstract(s)
Com a constante evolução das tecnologias de informação e o aumento dos dados a que as empresas têm acesso, é essencial que estas sejam capazes de os transformar em informação de qualidade, de forma a tomarem melhores decisões e, assim, serem mais competitivas.
O departamento de contabilidade é um dos que, numa empresa, mais lida com dados e informação, uma vez que as funções da contabilidade passam por recolher e registar os efeitos financeiros das transações e posteriormente divulgar essa informação, quer no interior, quer no exterior da organização (Hall, 2012). Os destinatários irão tomar decisões com base nela, o que torna crucial que seja fidedigna. Para tal, o departamento de contabilidade deve assentar em procedimentos e metodologias concebidos de forma a produzir informação isenta de erros, não esquecendo, por outro lado, a necessidade de minimizar os inerentes custos. É neste sentido que o presente trabalho visa analisar procedimentos e metodologias atualmente adotados no departamento de contabilidade da Empresa X, identificar as suas limitações e sugerir melhorias, de forma aumentar a eficiência na produção de informação financeira.
A metodologia utilizada é o estudo de caso, sendo a recolha de dados efetuada com recurso à observação direta, entrevistas informais e análise documental.
Os resultados indiciam que as principais limitações advêm de os sistemas utilizados serem bastante obsoletos. É, então, sugerida a implementação de um ERP que, sendo um sistema integrado, poderá colmatar as atuais deficiências. Por fim, é explorada a forma de implementação do sistema, os fatores críticos de sucesso e são, também, apontadas potenciais dificuldades.
With the constant evolution of information technologies and the increase of data that companies have access, it is essential that they are able to turn it into quality information to make the best decisions and thus be more competitive. The accounting department in a company is one of most involved with data and information, since the accounting functions go through collet and record the financial effects of company’s transactions to the disclosure of this information either to the rest of the organization either to the outside (Hall, 2012). The users will make decisions based on that information, which makes it crucial that it is reliable. Therefore, the accounting department must have its procedures and methodologies designed to produce error-free information, not neglecting, on the other hand, the need to minimize inherent costs. To this end, the present study aims to analyse the procedures and methodologies of the accounting department in Company X, identify its limitations and suggest improvements in order to increase the efficiency in the production of financial information. The methodology used is the case study. Data collection is carried out by means of direct observation, informal interviews and documentary analysis. The results indicate that the main limitation stems from the fact that the systems used are quite obsolete. Is, then, suggested the implementation of an ERP system, which through its advantages, will fill the limitations of the department. Finally, is explored the way in which the system may be implemented, its critical success factors and difficulties that may occur during the implementation process are also pointed out.
With the constant evolution of information technologies and the increase of data that companies have access, it is essential that they are able to turn it into quality information to make the best decisions and thus be more competitive. The accounting department in a company is one of most involved with data and information, since the accounting functions go through collet and record the financial effects of company’s transactions to the disclosure of this information either to the rest of the organization either to the outside (Hall, 2012). The users will make decisions based on that information, which makes it crucial that it is reliable. Therefore, the accounting department must have its procedures and methodologies designed to produce error-free information, not neglecting, on the other hand, the need to minimize inherent costs. To this end, the present study aims to analyse the procedures and methodologies of the accounting department in Company X, identify its limitations and suggest improvements in order to increase the efficiency in the production of financial information. The methodology used is the case study. Data collection is carried out by means of direct observation, informal interviews and documentary analysis. The results indicate that the main limitation stems from the fact that the systems used are quite obsolete. Is, then, suggested the implementation of an ERP system, which through its advantages, will fill the limitations of the department. Finally, is explored the way in which the system may be implemented, its critical success factors and difficulties that may occur during the implementation process are also pointed out.
Description
Keywords
Enterprise resource planning Sistemas de informação Tecnologias de informação Departamento de contabilidade Accounting department Information systems Information technology