Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Mauro_Tadeu_Silveira_Lemos.pdf: 652964 bytes, checksum: 1057e3473b719608783e35257b9e88cc (MD5) Previous issue date: 2007-08-28 / This work has as objective to confirm the importance of some aspects related to the implantation of systems of type ERP, searching to supply elements that subsidize managers, involved suppliers of solutions and executives in the administration of projects of implantation of Integrated Systems of Management. Its development had as base a research of field that involved 162 people, amongst users, managers of ERPs, suppliers of services and executives of companies who use systems as SAP, Oracle, Microsiga, Datasul, RM Sistemas and JDEdwards. These people had answered the questions related to the training of the users, envolvement and availability of the participant team of the implantation process, commitment of the directive body of the company, use of benchmark and definition of pointers that allow measuring the reached success. Also it was carried through interviews with users and managers of great companies in a qualitative boarding, in order to confirm the results of the quantitative research, as well as identifying to new information and suggestions of as it can be the shunting line administration eventual or imperfections during the implementation of integrated systems of management. Another boarded aspect in this work is the importance of the Controller in the implantation of system ERP, in part or during the entire project. This study it aims at, mainly, the control and metric used for accompaniment and alignment how much to the objective traced for the company in its decision of organizacional change with this new project / Este trabalho tem como objetivo confirmar a import??ncia de determinados aspectos relacionados ?? implanta????o de sistemas do tipo ERP, buscando fornecer elementos que subsidiem gestores, provedores de solu????es e executivos envolvidos na administra????o de projetos de implanta????o de Sistemas Integrados de Gest??o. Seu desenvolvimento teve como base uma pesquisa de campo que envolveu 162 pessoas, entre usu??rios, gestores de ERPs, provedores de servi??os e executivos de empresas que utilizam sistemas como SAP, Oracle, Microsiga, Datasul, RM Sistemas e JDEdwards. Essas pessoas responderam a quest??es relacionadas ao treinamento dos usu??rios, envolvimento e disponibilidade da equipe participante do processo de implanta????o, comprometimento do corpo diretivo da empresa, utiliza????o de benchmark e defini????o de indicadores que permitam mensurar o sucesso alcan??ado. Tamb??m foram realizadas entrevistas com usu??rios e gestores de grandes empresas numa abordagem qualitativa, a fim de confirmar os resultados da pesquisa quantitativa, bem como identificar novas informa????es e sugest??es de como pode ser a administra????o de eventuais desvios ou falhas durante a implementa????o de Sistemas Integrados de Gest??o. Outro aspecto abordado neste trabalho ?? a import??ncia da Controladoria na implanta????o do sistema ERP, em parte ou durante todo o projeto. Este estudo visa, principalmente, o controle e m??tricas utilizadas para acompanhamento e alinhamento quanto ao objetivo tra??ado pela empresa em sua decis??o de mudan??a organizacional com este novo projeto.

Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1 Adilson_Leandro_Esnolde.pdf: 949493 bytes, checksum: e9556578fc1f239a79cfa8b5ac7baa46 (MD5) Previous issue date: 2008-11-10 / It is analyzed in this work the perception of controllers on the practice of tax management in companies in the city of Bauru-SP. In the present scenario, tax burden has been representative impacting the results of organizations what requires the tax management in search of minimizing this impact in order to fortify the company before competition. The controller is a professional that participates in important decision taking processes and that acts in strategic moments of the organization, and has as its main duty tax management what demands from this professional knowledge of the national tributary system and of the legislation that creates legal principals about the issue. In this context, tax management is the differential, the tax burden once administrated promotes the continuity and fair competitiveness before the competitive market. This research aims to answer the following question: what is the perception of controllers in companies in the city of Bauru regarding the practice of tax management. Therefore, it is elaborated a literary review of controlling and controllers, their responsibility and duties, and about tax management with examples of applicability and possible results of tributary economies. After the literary review, it is applied a questionnaire focusing the controller and, with statistic techniques it is evaluated the profile of the respondents as their duties, scholar, college course and experience in tributary field; It is also analyzed the companies profiles as their work field, tributary regime and invoicing. It is concluded that controllers' perception as the practice of management is low and that their experience in the tributary field is not long for acquiring all the necessary knowledge. As a consequence, this professional might opine wrongly in the practice of tax management what increases the risk of wrong decision taking / Analisa-se neste trabalho a percep????o dos controllers sobre as pr??ticas de gest??o tribut??ria em empresas com sede na cidade de Bauru-SP. No cen??rio atual, a carga tribut??ria tem sido representativa, impactando os resultados das organiza????es, o que demanda a gest??o de tributos em busca da minimiza????o deste impacto a fim de fortalecer a empresa frente ?? concorr??ncia. O controller ?? um profissional que participa das tomadas de decis??es importantes, atua nos momentos estrat??gicos das organiza????es e tem como uma de suas principais fun????es a administra????o tribut??ria, o que exige desse profissional conhecimento do sistema tribut??rio nacional e da legisla????o espec??fica sobre o assunto. Nesse contexto, a gest??o tribut??ria ?? um diferencial, pois a carga tribut??ria, uma vez bem administrada, promove a continuidade e a competitividade de forma justa diante do avan??o do mercado competitivo. Nesta pesquisa procura-se responder ?? seguinte pergunta: qual ?? a percep????o dos controllers das empresas de Bauru quanto ??s pr??ticas de gest??o tribut??ria? Para tanto, elabora-se uma revis??o em literatura relacionada ??s atividades da controladoria e do controller, suas responsabilidades e fun????es, bem como sobre gest??o tribut??ria, com exemplos concretos de aplicabilidade e resultados poss??veis de economia tribut??ria. Ap??s a revis??o te??rica, aplica-se um question??rio cujo foco s??o os controllers e, atrav??s de t??cnicas de estat??stica, avalia-se o perfil dos respondentes quanto ?? fun????o exercida, o n??vel de escolaridade, o curso de forma????o e o tempo de experi??ncia na ??rea tribut??ria; avaliou-se tamb??m o perfil das empresas quanto ao ramo de atividade, regime tribut??rio e faixa de faturamento. Conclui-se que a percep????o dos controllers quanto ??s pr??ticas de gest??o tribut??ria ?? baixa e que o tempo de experi??ncia deles na ??rea tribut??ria ?? insuficiente para a absor????o dos conhecimentos da ??rea. Em conseq????ncia, esses profissionais est??o vulner??veis a opinar de forma incorreta sobre as pr??ticas de gest??o tribut??ria, o que aumenta os riscos de uma tomada de decis??o equivocada

Made available in DSpace on 2015-12-03T18:35:27Z (GMT). No. of bitstreams: 1 Regiane_de_Souza_Piva.pdf: 1971803 bytes, checksum: 5825a41a22852f80cfcce977b556bbb3 (MD5) Previous issue date: 2013-02-28 / The study examined the characteristics of the controller identified in cooperative societies to complement the studies of researchers linked to the accounting features and functions on the controller. The approach in the agribusiness segment is justified by its economic representativeness in Brazil and the type of cooperative society by corporate structuring. The technique predominantly qualitative approach in defining the profile of research, this, is structured from the perspective of exploratory and descriptive typology. The research instruments adopted for construction of the dissertation highlights the direct and indirect structured interviews. The research sought to understand the practices used by companies controlling most of Paran?? agribusiness cooperatives, and what is its adherence to the basic conceptual framework of controllership - ECBC proposal by Borinelli (2006). The multiple case study researched the top five cooperative societies in the state, justified by the same accessibility through the pre-test used in two of them and their representation in the regional economy and Brazil. The research corroborated with qualitative studies on the phenomenon as controllership management unit and its functions, and identified important points for the treatment of basic conceptual framework. The research concluded that in cooperatives, no adhesion by typical roles within the Basic Conceptual Structure of Controllership (ECBC) as defends Borinelli (2006). In the case of clusters studied in conceptual structure, the basic examination in five cases evidenced by partial adhesion in two cases and by not applying in other, therefore allows us to conclude that the framework does not apply to cooperatives / O estudo analisou as caracter??sticas da controladoria identificadas nas sociedades cooperativas em complemento a estudos de pesquisadores ligados ?? contabilidade sobre caracter??sticas e fun????es da controladoria. A pesquisa procurou conhecer as pr??ticas de controladoria mais utilizadas pelas sociedades cooperativas agroindustriais do Estado do Paran??, e qual sua ader??ncia ?? estrutura conceitual b??sica da controladoria ECBC proposta por Borinelli (2006) A abordagem no segmento do agroneg??cio brasileiro justificou-se pela sua representatividade econ??mica no Brasil e o tipo de sociedade cooperativista pela estrutura????o societ??ria. A abordagem t??cnica predominantemente qualitativa, na defini????o do perfil da pesquisa, esta, se estrutura sob a ??tica da tipologia explorat??ria e descritiva. Na pesquisa de campo, examinaram-se as cinco maiores sociedades cooperativas no Estado, justificado pela acessibilidade atrav??s do pr??-teste utilizado em duas delas e por sua representa????o na economia regional e no Brasil. A pesquisa corroborou com estudos qualitativos sobre o fen??meno controladoria e identificou pontos importantes para o tratamento da estrutura conceitual b??sica. A pesquisa concluiu que nas sociedades cooperativas, n??o h?? ader??ncia pelas fun????es t??picas dentro da Estrutura Conceitual B??sica de Controladoria (ECBC) conforme defende Borinelli (2006). Em se tratando dos clusters estudados na estrutura conceitual b??sica, o exame nos cinco casos evidenciou pela ader??ncia parcial em dois casos e pela n??o aplica????o nos demais, portanto permite concluir que o enquadramento n??o se aplica ??s sociedades cooperativas. Esse estudo contribui na pesquisa sobre o papel da controladoria no processo de gest??o, e denota a necessidade de aprofundamento dos estudos no campo da contabilidade por identificar mecanismos de controle e informa????o pr??prios desenvolvidos pelas cooperativas e que atendem ??s suas necessidades informacionais, defendidos h?? muito como prerrogativa da controladoria para o sucesso nos neg??cios (CATELLI, 2001)

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Moses_Benadiba.pdf: 592444 bytes, checksum: cf58082a16d2a88eb1ef07561aa73114 (MD5) Previous issue date: 2002-11-20 / The Controller's department, as an administrative unit, establishes the management style to be adopted by the enterprise. It is also responsible for the pacific sociability among the managers, showing them the way to be followed, aiming to achieve the established objectives of the organization's mission. The Controller's department also permits the update of the managers, allowing them to improve their knowledge. Thus, it assumes the role of the results measurer of the managers' performance evaluation. This study aims to identify, through a field research, at what level the account information is being used by the small business industries as a management instrument, in S??o Paulo city / The Controller's department, as an administrative unit, establishes the management style to be adopted by the enterprise. It is also responsible for the pacific sociability among the managers, showing them the way to be followed, aiming to achieve the established objectives of the organization's mission. The Controller's department also permits the update of the managers, allowing them to improve their knowledge. Thus, it assumes the role of the results measurer of the managers' performance evaluation. This study aims to identify, through a field research, at what level the account information is being used by the small business industries as a management instrument, in S??o Paulo city. / A Controladoria, como unidade administrativa, estabelece o estilo de gest??o a ser adotado pela empresa. Ela ?? respons??vel pela conviv??ncia pac??fica entre os gestores, mostrando-lhes o caminho que dever?? ser seguido, para que sejam alcan??ados os objetivos estabelecidos pela miss??o da organiza????o. A Controladoria permite-lhes, tamb??m, a atualiza????o de seus conhecimentos e capacita????o profissional, atrav??s de cursos, assumindo o papel de avaliadora dos resultados de seus desempenhos. Este trabalho tem o objetivo de, por meio de uma pesquisa de campo, identificar o grau de utiliza????o das informa????es cont??beis, como instrumentos de gest??o, nas pequenas ind??strias, no munic??pio de S??o Paulo.

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Carmo_Aparecido_Brito.pdf: 695533 bytes, checksum: 04b09170987489c9ccb2db5addd5a873 (MD5) Previous issue date: 2004-05-19 / The present study it is dedicated to analyze the performance of the Controllership in the companies who if also dedicate to the activity of factoring in Brazil, verifying the information used in these companies and your structure. The origins of the companies of factoring since the first indications had been studied in this work in the commercial activities as also the occured transformations with passing of the years the form of performance in many countries and the beginning of the activity in Brazil. One analyzed the concepts of some authors, the regulation, the aspects tributaries, the operation, the sources of captation of resources and to the end the relations with the banks and its main customers, small the e average companies. The bibliographical survey also approached the Controllership since its origin, in countable science, being analyzed its concepts and its functions, as also the necessary characteristics and the attributions of the responsible professional for the conduction of this administrative unit. The importance of the controls was boarded also, as instrument of improvement of the management of risks of the companies of factoring. And finally the research evidenced the use of functions and also the existence of departments of Controllership, that are responsible for a great amount of information for the managers. The existence of as many information demonstrates the good technological level of these companies, also was verified who the biggest concern in the companies of factoring is with the insolvency, what it generates great challenges for the area of management of risks / The present study it is dedicated to analyze the performance of the Controllership in the companies who if also dedicate to the activity of factoring in Brazil, verifying the information used in these companies and your structure. The origins of the companies of factoring since the first indications had been studied in this work in the commercial activities as also the occured transformations with passing of the years the form of performance in many countries and the beginning of the activity in Brazil. One analyzed the concepts of some authors, the regulation, the aspects tributaries, the operation, the sources of captation of resources and to the end the relations with the banks and its main customers, small the e average companies. The bibliographical survey also approached the Controllership since its origin, in countable science, being analyzed its concepts and its functions, as also the necessary characteristics and the attributions of the responsible professional for the conduction of this administrative unit. The importance of the controls was boarded also, as instrument of improvement of the management of risks of the companies of factoring. And finally the research evidenced the use of functions and also the existence of departments of Controllership, that are responsible for a great amount of information for the managers. The existence of as many information demonstrates the good technological level of these companies, also was verified who the biggest concern in the companies of factoring is with the insolvency, what it generates great challenges for the area of management of risks. / O presente estudo dedica-se a analisar como ?? a atua????o da Controladoria nas empresas que se dedicam a atividade de factoring no Brasil, verificando as informa????es utilizadas nessas empresas e tamb??m a sua estrutura. Foram estudadas neste trabalho as origens das empresas de factoring desde os primeiros ind??cios, nas atividades comerciais, como tamb??m as transforma????es ocorridas com o passar dos anos, a forma de atua????o em diversos pa??ses e o in??cio da atividade no Brasil. Analisou-se os conceitos de v??rios autores, a regulamenta????o, os aspectos tribut??rios, a operacionaliza????o, as fontes de capta????o de recursos e ao final as rela????es com os bancos e com suas principais clientes, as pequenas e m??dias empresas. O levantamento bibliogr??fico abordou tamb??m a Controladoria desde a sua origem, na ci??ncia cont??bil, sendo analisados os seus conceitos e suas fun????es, como tamb??m as caracter??sticas necess??rias e as atribui????es do profissional respons??vel pela condu????o desta unidade administrativa. Foi abordada tamb??m a import??ncia dos controles, como instrumento de melhoria da gest??o de riscos das empresas de factoring. E finalmente na pesquisa, constatou-se a utiliza????o de fun????es e tamb??m a exist??ncia de departamentos de Controladoria, que s??o respons??veis por uma grande quantidade de informa????es para os gestores. A exist??ncia de tantas informa????es demonstra o bom n??vel tecnol??gico dessas empresas, foi tamb??m verificado que a maior preocupa????o nas empresas de factoring ?? com a inadimpl??ncia, o que gera grandes desafios para a ??rea de gest??o de riscos.

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Iolanda_do_Couto_Guimaraes.pdf: 1518070 bytes, checksum: 32703404250e0dc5386fa2529b4f109f (MD5) Previous issue date: 2006-01-23 / The purpose of this study is to analyze the role of Controllership as a tool to support risk management in non-financial companies. Risk management is a widely discussed and disseminated subject amongst financial institutions. It is obvious that economic uncertainties and, consequently, prevention and control must also exist in non-financial companies. To enable managers to take safe decisions, it is essential for them to be able to count on instrumental support that provides timely and adequate information, to ensure lower levels of mistakes or risk exposure. However, discussion concerning risk management in non-financial companies is still in its early stages. Considering this gap, this study aims at assessing how Controllership has been acting in companies under the insight of risk and how it can contribute to risk management in non-financial companies. Initially, the concepts that guide the Controllership and risk management tasks are described based on bibliographical research, aiming at identifying the information that assists the risk management process. Subsequently, a field research was carried out with non-financial companies that are located in the city of S??o Paulo and listed in the S??o Paulo Stock Exchange (Bovespa). The research was carried out using questionnaires, which were sent to Risk Officers or Controllers of those companies with the purpose of evaluating the perception of such managers on the subject. The results of the research allow us to conclude that Controllership offers support to risk management, especially in strategic planning, through opportunities and threats analyses and through budget control. / O prop??sito deste estudo ?? analisar qual o papel da Controladoria como ferramenta de apoio ?? gest??o de riscos em empresas n??o-financeiras. A gest??o de riscos ?? assunto bastante discutido e difundido no ambiente das institui????es financeiras. Naturalmente que incertezas econ??micas e, conseq??entemente, preven????es e controles devem existir tamb??m nas empresas n??o-financeiras. Para que os gestores possam ter seguran??a nas tomadas de decis??es, ?? imprescind??vel que tenham suportes instrumentais que propiciem informa????es tempestivas e adequadas, assegurando-lhes a menor possibilidade de erros ou exposi????o a riscos. Entretanto, discuss??es acerca da gest??o de riscos nas empresas n??o-financeiras ainda s??o incipientes. Considerando a exist??ncia dessa lacuna, este estudo visa avaliar como a Controladoria vem atuando nas empresas sob a ??tica dos riscos e de que forma pode contribuir para o monitoramento de riscos nas empresas n??o-financeiras. Inicialmente, s??o apresentados, a partir de pesquisa bibliogr??fica, conceitos que norteiam as fun????es da Controladoria e da Gest??o de Riscos, buscando identificar informa????es que auxiliam o processo de administra????o de riscos. Posteriormente, ?? realizada uma pesquisa de campo junto ??s empresas n??o-financeiras localizadas na cidade de S??o Paulo, e que est??o listadas na Bovespa. A pesquisa foi conduzida por meio de question??rios enviados a gestores de riscos ou controllers, com o objetivo de avaliar a percep????o dos gestores quanto ao tema. Os resultados obtidos com a pesquisa permitem concluir que a Controladoria fornece suporte ?? gest??o de riscos, principalmente durante o planejamento estrat??gico, mediante an??lises das oportunidades e amea??as e por meio do controle or??ament??rio.

Made available in DSpace on 2015-12-04T11:45:25Z (GMT). No. of bitstreams: 1 Ricardo_Maroni_Neto.pdf: 1248901 bytes, checksum: 82715bdfdcb6be6e82c810f5057b7bf6 (MD5) Previous issue date: 2001-12-11 / The main objective for this thesis is to compare models that evaluate results in order to identify the presence and handling given to the environmental factors and, with this to demonstrate the model that better evaluates the effectiveness of an organization. The work starts with critic of the accounting model and the existence of alternative and competing models for the evaluation results. Among the existing models some of them were intentionally chosen and here they are: Economic Value Added (EVA), Economic Management (GECON), and Balanced Scorecard (BSC). They were selected because they have similarities with relation to the managemental system and the value's measure. This study describes initially the economic environmental: the agents, the economic functions exerted by these, and the incoming environmental pressures. This picture is completed by the identification of the environmental factors. It is ended by a presentation of one model that is based on the environmental factors. After that, the chosen models are, separately, analyzed to understand their theorical conception and their structural and methodological aspects. The model "EVA", which has a simplified language, is a financial tool that is applied to manage and control an organization. The model "GECON", which is conceptually wealthy, shows that it's possible to observe a vast knowledge from many areas, and evaluates the assets of the company from its transactions. The model "BSC" is composed of four sets of pointers that show the formation of the value under some perspectives: finance, customers, internal processes, and the maturation and learning stage. It is a model with management features, going back to the implantation of the strategy, from the focus of the objectives. The comparison between the models looks to answer the following possible problem: among the stated models, which one best reflects the environmental factors in the company's result? Therefore, is the effectiveness more clarified? It is assumed, in such a way, the hypothesis is "if the model shows the environmental factors and the handling based on them, then the evaluation results are clearer to the organization's effectiveness". The accomplishment of the comparative analysis made use of the model of the environmental factors as comparison parameters. With the contrast, it was possible to notice that the models consist of distinct conceptions of the results and the environment, but all are aimed for the continuation of the organization. The conclusion points to the Model "GECON" which better reflects the environmental factors and clarifies the company's effectiveness. Therefore, not rejecting, the formulated hypothesis, once it contains all the environmental factors, it has standards to treat each one of the adopted premises and answer them in the best way. / Esta disserta????o tem por objetivo principal comparar modelos de mensura????o de resultados para identificar a presen??a e o tratamento ministrado aos fatores ambientais e com isto, evidenciar o modelo que melhor avalia a efic??cia da organiza????o. O trabalho tem como ponto de partida as cr??ticas ao modelo cont??bil e ?? exist??ncia de modelos alternativos e concorrentes para mensura????o do resultado. Dentre os modelos existentes escolheu-se intencionalmente os modelos Economic Value Added - EVA, Gest??o Econ??mica - GECON e Balanced Scorecard - BSC por apresentarem similaridades com rela????o ao sistema gerencial e a mensura????o do valor. O estudo descreve inicialmente o ambiente econ??mico: os agentes, as fun????es econ??micas exercidas por estes e as press??es ambientais decorrentes. Completa este quadro a identifica????o dos fatores ambientais. Por fim, ?? apresentado um modelo de resultados com base nos fatores ambientais. Em seguida, s??o analisados, separadamente, os modelos escolhidos para compreender sua concep????o te??rica e seus aspectos estruturais e, metodol??gicos. O Modelo EVA ?? uma ferramenta financeira, aplicada na dire????o e controle das organiza????es, possuindo linguagem simplificada. Sobre o Modelo Gecon pode-se observar que abarca conhecimentos de v??rias ??reas, rico conceitualmente, que mensura a riqueza da empresa a partir das transa????es. O Modelo BSC ?? composto por quatro conjunto de indicadores que mostram a forma????o do valor sob as perspectivas: financeira, dos clientes, dos processos internos e da aprendizagem e crescimento. ?? um modelo com caracter??sticas administrativas, voltado para a implanta????o da estrat??gia, a partir da congru??ncia de objetivos. A compara????o entre os modelos, procura responder ?? seguinte situa????oproblema: dentre os modelos enfocados, qual melhor reflete os fatores ambientais no resultado da empresa, e, por conseguinte, ?? mais explicativo da efic??cia? Assume-se, para tanto, como hip??tese que "se o modelo explicitar os fatores ambientais e o tratamento que os dispensa, ent??o o resultado mensurado ?? mais explicativo da efic??cia da organiza????o." A realiza????o da an??lise comparativa emprega o modelo dos fatores ambientais como par??metro de cotejo. Com a compara????o foi poss??vel notar que os modelos possuem concep????es distintas de resultado e do ambiente, mas todos objetivam a continuidade da organiza????o. As conclus??es apontam para o Modelo Gecon como o que melhor reflete os fatores ambientais e o mais explicativo da efic??cia da empresa. N??o rejeitando, portanto, a hip??tese formulada, uma vez que contem todos os fatores ambientais, possui crit??rios para tratar cada um e responde da melhor forma as premissas adotadas.

Made available in DSpace on 2015-12-04T11:45:25Z (GMT). No. of bitstreams: 1 Jorge_Pereira_Otero.pdf: 1450328 bytes, checksum: 8249a1b2a6b7a456ec31aa90f4c3b8d5 (MD5) Previous issue date: 2004-03-08 / This research paper presents, in its core, an analysis of the Enterprise Resource Planning - ERP system, as a control information system for the decision making process. Initially, the main characteristics and functionalities of ERP systems will be presented, including applications areas, decision making processes, selection and implementation, and in addition the analysis of more frequently utilized systems, highlighting the considerable benefits of this tool, considered to be one of the most important developments in the application of information technology. Furthermore, its limitations as management information system will be analyzed. Secondly, research result related to the contribution of the integrated management system for the information control system will be shown. The research was performed taking into consideration an analysis of the Masters and Doctor's thesis currently available about the subject. Finally, the conclusion about the problem and the hypothesis proposed are discussed, where specific management systems group into tools to support the decision-making process, and suggestions are presented for new research under future Master's thesis. / Este trabalho de pesquisa tem como proposta central a an??lise do sistema integrado de gest??o - ERP como sistema de informa????es de Controladoria para tomada de decis??o. Inicialmente, ser??o apresentadas as principais caracter??sticas e funcionalidades dos sistemas ERP, as ??reas de aplica????o, o processo de decis??o sele????o e implanta????o e an??lise dos sistemas mais utilizados, destacando os m??ritos incontest??veis dessa ferramenta, considerada como uma das mais importantes evolu????es na aplica????o da tecnologia da informa????o, assim como, tamb??m, as suas limita????es no que diz respeito a um sistema de informa????es gerenciais. Em seguida, o resultado da pesquisa referentes a contribui????o do sistema integrado de gest??o para o sistema de informa????o de Controladoria. A pesquisa foi realizada com base na an??lise das Teses de Mestrado e Doutorado sobre o tema. Finalmente, a conclus??o sobre o problema e a hip??tese levantada neste trabalho, onde os sistemas espec??ficos de gest??o constituem-se ferramentas de apoio ao processo de tomada de decis??o e s??o apresentadas sugest??es para novas pesquisas de disserta????es de mestrado.

Made available in DSpace on 2015-12-04T11:45:25Z (GMT). No. of bitstreams: 1 Luiz_Carlos_de_Souza.pdf: 1584357 bytes, checksum: 518f7845cec163defbdb2436c16bc234 (MD5) Previous issue date: 2003-10-13 / The present work was developed using the research classified as the type exploratory descreptive. Through the bibliographical revision and empirical fundamentation, supported on the field of non probabilistic research, this work analyzes and studies of the actuation form of Controlling Department in the implementation of the integrated systems of the administration based on the ERP philosophy (Enterprise Resources Planning). The main objective of this dissertation is to contribute to the planning and management of projects in the implementation of these integrated systems, focusing in the study of the actuation of the Controlling Department in this process, to make evident the flows or cycles of the processes where it is inserted, showing its responsibility in the project and highlighting the importance in this process. Through research in books and publications, through arguments, the interpretative reflexion, the logical reasoning and also with an empirical fundamentation based on the field research, it was shown that the Controlling Department should assume maximum commitment with the phases that involve the process, from the company awareness to the organization changes, passing through the preparation, the decision and selection of the software, through planning and execution of every steps that are parts of the project, making it showing clearly that Controlling Department must exert the function of main responsible (intern coordinator) for the project of implementation of the management integrated systems based on the ERP philosophy. / O presente trabalho foi desenvolvido utilizando-se de pesquisa classificada como do tipo explorat??ria descritiva. Atrav??s da revis??o bibliogr??fica e fundamenta????o emp??rica, apoiada na pesquisa de campo n??o probabil??stica, este trabalho analisa e estuda a forma de atua????o da Controladoria na implanta????o de sistemas integrados de gest??o baseados na filosofia ERP (Enterprise Resources Planning ou Planejamento de Recursos da Corpora????o). O objetivo principal dessa disserta????o ?? contribuir para o planejamento e gerenciamento de projetos de implanta????o desses sistemas integrados, focalizando no estudo da atua????o da Controladoria no processo de implanta????o, evidenciando os fluxos ou ciclos de processos onde ela est?? inserida, demonstrando a sua responsabilidade no projeto e destacando a import??ncia da necessidade do seu completo envolvimento nesse processo. Atrav??s de pesquisa em livros e publica????es, atrav??s da argumenta????o, da reflex??o interpretativa, do racioc??nio l??gico e tamb??m com a fundamenta????o emp??rica apoiada na pesquisa de campo, ficou demonstrado que a controladoria deve assumir m??ximo comprometimento com todas as fases que envolvem o processo, desde a conscientiza????o da empresa para a mudan??a organizacional, passando pela prepara????o, pela decis??o e sele????o do software, pelo planejamento e execu????o de cada uma das etapas que comp??em o projeto, ficando claramente evidenciado que a Controladoria deve exercer a fun????o de principal respons??vel (coordenador interno) pelo projeto de implanta????o de sistemas integrados de gest??o baseado na filosofia ERP.

Made available in DSpace on 2015-12-04T11:45:26Z (GMT). No. of bitstreams: 1 Otacilio_de_Morais_Souza.pdf: 2976748 bytes, checksum: 88eac0bfaacc9f0004bf441e357af5a2 (MD5) Previous issue date: 2001-11-27 / This exploratory study has a scientific-character. It comprises the action of the controllership of the private companies that operate Healthcare Plans - OPS in group medicine modality. The introduction presents the definitions of the proposed problem and objective, the importance of the work and the methodology of the applied research. A bibliographical revision was made in Chapter 2; then, a survey of information about the general, historical aspects and the segment of the OPS, with focus on the modality of group medicine was made in Chapter 3. The survey of information upon the application of questionnaires to the managers of the OPS and consultants of the area of "health" - Chapter 4 - was very important to identify the reality of the controllership's action by those who are a part of it or are in touch with it daily through their professional activities. Finally, in Conclusion specific aspects of the controllership's action in the OPS in group medicine modality surveyed during the research are presented; however, the work is not exhaustive, ready and finished - others can comprise several contributions about what Controllership can offer to the companies of the market segment studied. / Este estudo explorat??rio, revestido de car??ter cient??fico, abrange a atua????o da controladoria das empresas privadas Operadoras de Planos de Assist??ncia ?? Sa??de - OPS, da modalidade medicina de grupo. Na introdu????o est??o definidos o problema e o objetivo propostos, a import??ncia do trabalho e a metodologia da pesquisa aplicada. Foi realizada uma revis??o bibliogr??fica, cap??tulo 2; em seguida foi feito o levantamento de informa????es sobre os aspectos gerais, hist??ricos e do segmento das OPS, com ??nfase nas da modalidade medicina de grupo, cap??tulo 3. O levantamento de informa????es mediante aplica????o de question??rios aos gestores das OPS e consultores da ??rea "sa??de", cap??tulo 4, foi important??ssimo para a identifica????o da realidade da atua????o da controladoria por meio daqueles que participam dela, ou com ela, diariamente em suas atividades profissionais. Por ??ltimo, na conclus??o, s??o apresentados os aspectos espec??ficos da atua????o da controladoria nas OPS medicina de grupo levantados durante a pesquisa; todavia o trabalho n??o ?? exaustivo, pronto e acabado, outros podem abranger diversas contribui????es sobre o que a controladoria pode fornecer ??s empresas do segmento do mercado estudado.