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Authors
Abstract(s)
O orçamento, definido como uma forma qualitativa de apresentar o plano de ação da empresa (Horngren et al., 2012), revelou-se uma das principais ferramentas no âmbito controlo de gestão (Hansen et al. 2003). De entre as suas principais funções destacam-se o planeamento, a avaliação de desempenho, a análise de impactos financeiros e de desvios, e a delegação de responsabilidades e apoio na tomada de decisão (Anthony e Govindarajan2004; Bergstrand 2009).
Nos últimos anos vários autores têm criticado esta ferramenta pela sua rigidez e inflexibilidade de adaptação às exigências e dinâmicas da envolvente (Leon, Rafferty e Herchel, 2012). A tomada de decisão centralizada, o foco em indicadores financeiros, nomeadamente em custos históricos, bem como a desmotivação dos gestores (Hope e Fraser 2003), levam alguns autores, como Wallander (1999) a concluir que esta ferramenta deve ser abandonada.
O objetivo deste estudo consiste em compreender como o aumento da instabilidade da envolvente direcionou a empresa para uma adaptação dinâmica do seu sistema de controlo de gestão, respondendo às exigências de uma envolvente de dinâmica crescente. Para tal realizaram-se 3 entrevistas a 3 elementos da empresa, e analisaram-se relatórios relevantes para a investigação.
Através da análise do caso verifica-se que a empresa, assumiu desde o início da sua atividade alguns dos princípios fundamentais do Beyond Budgeting. Estes foram sendo complementados, nesta fase de adaptação, com ferramentas como o Benchmarking, Orçamentos Dinâmicos e Economic Value Aded.
The budget, defined as a qualitative way of presenting the company's action plan (Horngren et al., 2012), has proved to be one of the main tools in management control (Hansen et al., 2003). Its main functions include planning, performance evaluation, financial analysis and deviation impacts, delegation of responsibilities and support in decision-making (Anthony and Govindarajan 2004; Bergstrand 2009). In recent years, several authors have criticized this tool for its stiffness and inflexibility of adaptation to the demands and dynamics of the environment (Leon, Rafferty and Herchel, 2012). Centralized decision-making, focus on financial indicators, particularly in historical costs, as well as manager's demotivation (Hope and Fraser 2003) lead some authors, such as Wallander (1999) to conclude that this tool should be abandoned. The main objective of this study is to understand how the increased instability of the environment directed the company to a dynamic adaptation of its management control system in order to respond better to the demands of an increasingly dynamic environment. To this end, 3 interviews were conducted with 3 company members, as well as the analysis of relevant reports to the investigation. Through the analysis of the case we verify that the company assumed, from the beginning of its activity, some of the fundamental principles of Beyond Budgeting. Since then, these have been complemented, at this stage adaptation, with tools such as Benchmarking, Dynamic Budgets, Economic Value Added.
The budget, defined as a qualitative way of presenting the company's action plan (Horngren et al., 2012), has proved to be one of the main tools in management control (Hansen et al., 2003). Its main functions include planning, performance evaluation, financial analysis and deviation impacts, delegation of responsibilities and support in decision-making (Anthony and Govindarajan 2004; Bergstrand 2009). In recent years, several authors have criticized this tool for its stiffness and inflexibility of adaptation to the demands and dynamics of the environment (Leon, Rafferty and Herchel, 2012). Centralized decision-making, focus on financial indicators, particularly in historical costs, as well as manager's demotivation (Hope and Fraser 2003) lead some authors, such as Wallander (1999) to conclude that this tool should be abandoned. The main objective of this study is to understand how the increased instability of the environment directed the company to a dynamic adaptation of its management control system in order to respond better to the demands of an increasingly dynamic environment. To this end, 3 interviews were conducted with 3 company members, as well as the analysis of relevant reports to the investigation. Through the analysis of the case we verify that the company assumed, from the beginning of its activity, some of the fundamental principles of Beyond Budgeting. Since then, these have been complemented, at this stage adaptation, with tools such as Benchmarking, Dynamic Budgets, Economic Value Added.
Description
Keywords
Controlo de gestão Orçamento Rolling forecasts Beyond budgeting Orçamentos dinâmicos Lineamédica Envolvente Management control Budget Dynamic budgeting Environment