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Abstract(s)
O orçamento tradicional (OT), é uma ferramenta utilizada por grande parte das organizações, nos processos de planeamento e controlo de gestão. Contudo, pelas inúmeras desvantagens que vários autores têm vindo a enunciar, (Hansen, 2011; Player, 2003; Hope & Fraser, 2003a), as empresas têm vindo a abandonar o seu uso, ou a utilizar ferramentas alternativas, como forma de complementar e compensar as lacunas identificadas. Quando as empresas decidem abandonar o uso do orçamento tradicional, podem adotar um novo modelo de gestão, designado por beyond budgeting. Quando as organizações, pretendem manter o uso dos OT, mas complementam com uma outra ferramenta, então estamos perante o modelo better budgeting. Neste sentido, o presente trabalho, tem como objetivo perceber, na prática, qual a posição das empresas portuguesas, relativamente ao uso do orçamento e qual a ferramenta alternativa que usam, ou não, ao OT, com principal foco nos rolling forecasts, bem como o impacto do seu uso no desempenho da organização. Assim, como forma de responder ao objetivo deste estudo, prosseguiu-se à investigação empírica, através da implementação de questionários a um conjunto de empresas portuguesas, com o propósito de confrontar os resultados com a literatura. Como resultado, verificou-se que, para a amostra de empresas portuguesas, o OT aparentemente continua a ser uma ferramenta maioritariamente utilizada nos processos de planeamento e controlo. Contudo, o estudo também parece demonstrar haver um interesse significativo na utilização de ferramentas complementares, como os rolling forecasts e o balanced scorecard.
The traditional budget (TO) is a tool used by most organizations in the planning and management control processes. However, due to the numerous disadvantages that several authors have been stating (Hansen, 2011; Player, 2003; Hope & Fraser, 2003a), companies have been abandoning their use, or using alternative tools, as a way of complementing and compensate for identified gaps. When companies decide to abandon the use of traditional budgeting, they can adopt a new management model, called beyond budgeting. When organizations intend to maintain the use of OT, but complement it with another tool, then we are facing the better budgeting model. In this sense, the present work aims to understand, in practice, what is the position of Portuguese companies, regarding the use of the budget and which alternative tool they use, or not, to the OT, with a main focus on rolling forecasts, as well as the impact of its use on the organization's performance. Thus, in order to respond to the objective of this study, the empirical investigation continued, through the implementation of questionnaires to a set of Portuguese companies, with the purpose of comparing the results with the literature. As a result, it was found that, for the sample of Portuguese companies, the OT apparently continues to be a tool mostly used in the planning and control processes. However, the study also seems to demonstrate a significant interest in the use of complementary tools, such as rolling forecasts and the balanced scorecard.
The traditional budget (TO) is a tool used by most organizations in the planning and management control processes. However, due to the numerous disadvantages that several authors have been stating (Hansen, 2011; Player, 2003; Hope & Fraser, 2003a), companies have been abandoning their use, or using alternative tools, as a way of complementing and compensate for identified gaps. When companies decide to abandon the use of traditional budgeting, they can adopt a new management model, called beyond budgeting. When organizations intend to maintain the use of OT, but complement it with another tool, then we are facing the better budgeting model. In this sense, the present work aims to understand, in practice, what is the position of Portuguese companies, regarding the use of the budget and which alternative tool they use, or not, to the OT, with a main focus on rolling forecasts, as well as the impact of its use on the organization's performance. Thus, in order to respond to the objective of this study, the empirical investigation continued, through the implementation of questionnaires to a set of Portuguese companies, with the purpose of comparing the results with the literature. As a result, it was found that, for the sample of Portuguese companies, the OT apparently continues to be a tool mostly used in the planning and control processes. However, the study also seems to demonstrate a significant interest in the use of complementary tools, such as rolling forecasts and the balanced scorecard.
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Keywords
Sistemas de controlo de gestão Planeamento estratégico Orçamento tradicional Rolling forecasts Management control systems Strategic planning Traditional budget