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Abstract(s)
O presente estudo tem como principal objetivo analisar as motivações que levam a empresa estudada a partilhar os serviços de contabilidade com outras empresas detidas pelos mesmos sócios.
Inicialmente foi recolhida literatura sobre o conceito de centros de serviços partilhados, propósitos, vantagens, desvantagens, fatores críticos de sucesso, riscos e limitações que levam à sua implementação.
De forma a responder ao objetivo de estudo, utilizou-se uma metodologia de estudo de caso onde foram analisados os principais procedimentos e metodologias do departamento de contabilidade da empresa onde decorreu o estágio. A investigação assentou em entrevistas informais com os colaboradores do departamento e análise de procedimentos por observação direta. De seguida, foram identificadas as (dis)semelhanças com um centro de serviços partilhados e as suas limitações.
Os resultados indiciam que em empresas familiares, como é o caso, a mudança é um processo difícil. Mudar e atualizar-se implica grandes esforços financeiros e vontade de fazer melhor. Investir em atividades non-core não é prioritário pois, em geral, mesmo sem esse investimento o trabalho continua a ser feito.
Com o aumento das receitas, muitas empresas preferem investir em aquisições e ou criação de novas empresas, aproveitando desta forma os recursos para criar economias de escala. É o que se sucede na empresa estudada onde a autonomização formal de um centro de serviços partilhados não obedeceu às etapas de implementação e aos propósitos assinalados na literatura, mas resultou da necessidade de criação de uma nova entidade para contornar constrangimentos de natureza contabilística, fiscal e de governo das sociedades.
The main purpose of this study is to analyze the motivations that lead the company studied to share accounting services with other companies owned by the same partners. Initially literature was collected on the concept of shared service centers, purposes, advantages and disadvantages, critical success factors, risks and limitations that lead to their implementation. In order to respond to the study objective, a case study methodology was used in which the main procedures and methodologies of the accounting department of the company where the internship was carried out were analyzed. The investigation was based on informal interviews with department employees and analysis of procedures by direct observation. Next, the (dis) similarities with a shared services center and its limitations were identified. The results indicate that in family businesses, as is the case, change is a difficult process. Changing and updating implies great financial effort and willingness to do better. Investing in non-core activities is not a priority because, in general, even without this investment the work continues to be done. With revenue growth, many companies prefer to invest in acquisitions and / or start-ups, thereby leveraging the resources to create economies of scale. This is the case in the studied company, where the formal autonomization of a shared service center did not follow the implementation stages and the purposes indicated in the literature but, resulted from the need to create a new entity to circumvent accounting, fiscal and of corporate governance.
The main purpose of this study is to analyze the motivations that lead the company studied to share accounting services with other companies owned by the same partners. Initially literature was collected on the concept of shared service centers, purposes, advantages and disadvantages, critical success factors, risks and limitations that lead to their implementation. In order to respond to the study objective, a case study methodology was used in which the main procedures and methodologies of the accounting department of the company where the internship was carried out were analyzed. The investigation was based on informal interviews with department employees and analysis of procedures by direct observation. Next, the (dis) similarities with a shared services center and its limitations were identified. The results indicate that in family businesses, as is the case, change is a difficult process. Changing and updating implies great financial effort and willingness to do better. Investing in non-core activities is not a priority because, in general, even without this investment the work continues to be done. With revenue growth, many companies prefer to invest in acquisitions and / or start-ups, thereby leveraging the resources to create economies of scale. This is the case in the studied company, where the formal autonomization of a shared service center did not follow the implementation stages and the purposes indicated in the literature but, resulted from the need to create a new entity to circumvent accounting, fiscal and of corporate governance.
Description
Keywords
Centro de serviços partilhados Serviços partilhados Unidade de negócios Departamento de contabilidade Shared service centers Shared services Business units Accounting department