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Com a evolução das tecnologias de Informação (TI), os ERP (Enterprise Resource Planning) têm recebido maior destaque e interesse por parte das organizações, dado o seu caráter integrado de várias áreas funcionais, automatização de processos, monitorização em tempo real e armazenamento de informação numa base de dados única. Através da adoção de um sistema ERP numa organização, a relevância da informação contabilística aumenta, visto ser possível às entidades controlarem as suas sucursais à distância e em tempo real, independentemente da zona geográfica (diferentes idiomas e moedas), permitindo às mesmas darem resposta de forma rápida e eficiente (Monteiro, Rahimian e Moller, 2013). Não obstante dos benefícios inerentes da implementação destes sistemas, algumas limitações têm sido apontadas aos mesmos, especialmente no que diz respeito à sua inflexibilidade na cobertura de alguns processos de negócio. É neste contexto, que se insere o presente Trabalho Final de Mestrado, tendo como objetivo analisar o desempenho do sistema ERP utilizado pelo Grupo, a nível da preparação de informação contabilística individual e consolidada, de modo a aferir as limitações do mesmo, que por razões de confidencialidade, são, neste trabalho denominados meramente por Grupo X e ERP X. A metodologia levada a cabo nesta investigação foi um Estudo de Caso em contexto organizacional na Empresa X, sendo que a recolha de dados é de natureza qualitativa, com recurso à observação direta, entrevistas e análise documental. Constatamos que o ERP X apresenta limitações de ordem técnica e financeira, sendo inflexível a nível de extensibilidade de funcionalidades, face à preparação de informação contabilística individual e consolidada, devido à sua arquitetura standard. Importa referir, que estas evidências corroboram com as afirmações presentes na revisão da literatura.
With the evolution of the Information Technologies (IT), the ERP (Enterprise Resource Planning) have been subject to bigger interest from the organisations, once it joins together several functional areas, processes automation, screening in real time and information storage, in a unique data base. Through the adoption of an ERP system by an organisation, the relevance of the accounting information increases, once they can control their affiliates by remote system in real time, no matter the geographical area they are placed, (different languages and currencies). This enables an efficient and quick reply, as well. (Monteiro, Rahimian e Moller, 2013). Regardless of the benefits arising from the implementation of these systems, some limitations have been pointed out, especially as far as its inflexibility in the coverage of some business processes are concerned. It is, therefore, in such a context that this Final Master Thesis is inserted. Its purpose is to analyse the ERP system performance, used by the Company Group, as far as the individual and consolidated preparation of the accounting information is concerned, in order to check their limitations. Considering its confidentiality purposes, they are only named Group X and ERP. The methodology used in this research was a case study related with the organisation of Company X. The data gathering is of qualitative type, using direct observation, interviews and documentary analysis. We have realised that ERP X shows technical and financial limitations, being inflexible in terms of extensibility of functionalities, due to the preparation of individual and consolidated accounting information, and its standard architecture. It is, however, important to refer, that these empirical evidences corroborate with the statements present in the literature review.
With the evolution of the Information Technologies (IT), the ERP (Enterprise Resource Planning) have been subject to bigger interest from the organisations, once it joins together several functional areas, processes automation, screening in real time and information storage, in a unique data base. Through the adoption of an ERP system by an organisation, the relevance of the accounting information increases, once they can control their affiliates by remote system in real time, no matter the geographical area they are placed, (different languages and currencies). This enables an efficient and quick reply, as well. (Monteiro, Rahimian e Moller, 2013). Regardless of the benefits arising from the implementation of these systems, some limitations have been pointed out, especially as far as its inflexibility in the coverage of some business processes are concerned. It is, therefore, in such a context that this Final Master Thesis is inserted. Its purpose is to analyse the ERP system performance, used by the Company Group, as far as the individual and consolidated preparation of the accounting information is concerned, in order to check their limitations. Considering its confidentiality purposes, they are only named Group X and ERP. The methodology used in this research was a case study related with the organisation of Company X. The data gathering is of qualitative type, using direct observation, interviews and documentary analysis. We have realised that ERP X shows technical and financial limitations, being inflexible in terms of extensibility of functionalities, due to the preparation of individual and consolidated accounting information, and its standard architecture. It is, however, important to refer, that these empirical evidences corroborate with the statements present in the literature review.
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Sistema de informação Tecnologias informação Sistemas ERP Harmonização contabilística Preparação de Informação contabilística Information system Information technology ERP system Accounting harmonization Preparation of accounting information