Made available in DSpace on 2015-12-03T18:32:59Z (GMT). No. of bitstreams: 1 Wagner_Xavier.pdf: 1543722 bytes, checksum: 1b13c015233e32ca6816325902c0071e (MD5) Previous issue date: 2003-06-23 / The science advancement on last thirty years caused a dramatic growth on products based in new techonology information relationated with computation, telecommunication, automation and robotic. These technologies, in whole world, are introducing important transformations in companies atmosphere, affecting directly on formulation of their business strategy. In a interval of few decades, the technology of information transformed our culture, defining the paradigms for a new era organized around by the big media. On this scene, the System Information Management (SIM), became important tools for the management process organization, providing the necessary information for the decisions and collaborating, in this way, for the companies to keep competitives in relation of the market that they participate. Considering the kind of system and his foolscap on management of the organizations, this study had as an objective to ckeck the perception of the companies in relation of the results obtained after the introduction of the system. More specifically, the objective was relacionate the introduction of SIM with the acquisition of better results, increasing the productivity or profitability and practical results of the companies??s commercial process. Delimiting the study, the focus of the SIM analysis was concentred on the sales area, having as a sample a joint of companies that use the same management system of sales. It was expected that the result of this research could indicate the available resources and utilizated by the organizations on utilizing of the SIM, the characteristics of the system introducing and how effectively the executives realize the financial results obtained. / Os avan??os da ci??ncia intensificados nos ??ltimos 30 anos provocaram um dram??tico crescimento de produtos baseados em novas tecnologias de informa????o relacionadas com a computa????o, telecomunica????o, automa????o e rob??tica. Essas tecnologias, no mundo inteiro, est??o induzindo importantes transforma????es no ambiente organizacional das empresas, afetando diretamente na formula????o das suas estrat??gias de neg??cios. Num intervalo de poucas d??cadas, a tecnologia de informa????o transformou a nossa cultura, definindo os paradigmas para uma nova era organizada em torno dos grandes meios de comunica????o de massa. Neste cen??rio, os Sistemas de Informa????es Gerenciais (SIG) t??m se tornado ferramentas importantes para a gest??o de processos nas organiza????es, fornecendo as informa????es necess??rias para as tomadas de decis??es e colaborando, desta forma, para que as empresas se mantenham competitivas em rela????o ao mercado em que atuam. Considerando-se esse tipo de sistema e seu papel no gerenciamento das organiza????es, este estudo teve como objetivo verificar a percep????o das empresas em rela????o aos resultados obtidos ap??s a implanta????o do sistema. Mais especificamente, objetivou-se relacionar a implanta????o do SIG com a obten????o de melhores resultados, aumento de produtividade ou lucratividade e resultados pr??ticos no processo comercial das empresas. Delimitando o estudo realizado, o foco de an??lise do SIG concentrou-se na ??rea de vendas das empresas, tendo-se como amostra um conjunto de empresas usu??rias de um mesmo sistema de gest??o de vendas. Esperou-se que o resultado da pesquisa pudesse indicar os recursos dispon??veis e utilizados pelas organiza????es na utiliza????o do SIG, as caracter??sticas da implanta????o do sistema e o quanto efetivamente os executivos percebem os resultados financeiros obtidos.

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 2015-12-04T11:45:25Z (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.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-05T16:37:50Z No. of bitstreams: 2 Tiago Janes Ferreira.pdf: 1452563 bytes, checksum: 42128c436af13e0631fdb3b67403a530 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-05T16:37:50Z (GMT). No. of bitstreams: 2 Tiago Janes Ferreira.pdf: 1452563 bytes, checksum: 42128c436af13e0631fdb3b67403a530 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-30 / This research aims to study the organizational changes that the institutionalization process of accounting automation can promote in the companies. For the development of the investigation, single case study methodology was adopted, held in a medium size national family organization. The company, after an assessment process made in conjunction with an external consulting firm, which identified a number of necessary improvements to the organization??s processes, has decided to implement again you ERP system as part of its action plan. In this context, the present study sought, in the light of institutional theory and the focus of Old Institutional Economics (OIE), to understand how the structure of the organization was changed by the institutionalization of accounting automation. In parallel to the constructs of organizational changes from the perspective of the old institutional economics, this study also brought to the analysis and discussion processes, the constructs of technology, new technologies and ERP and the constructs related to the enabling and coercive technologies formalizations. The addition of these constructs have allowed the formulation of indicative questions for semi-structured interviews that aimed to collect the data needed to compare the different moments of the institutionalization process and create the basis for triangulation of information with the documents and the statements of relevant employees who took important part of the ERP implementation process. The comparisons between different moments of the institutionalization process have generated a theoric model, called accounting automation institutionalization sequential model. This model is an adaptation of the institutional theory models generally used to analyze management accounting changes, this present study provided in addition to these models, the construct of ???scripts???, linking the new model also with the different accounting processes, not only with management accounting as done by the previous models. The findings of empirical research in the company can demonstrate the organizational changes triggered by the accounting automation institutionalization, and the enactment of new rules that changed the habits and routines of the organization. The details and analysis at different moments in the company (T1 and T2), allowed to observe in relation to the present study that there was still space in the organization for more automation, which could culminate, based on the employees??? opinion, in more changes in the organizational structure. It was possible to conclude therefore that automation in accounting systems may be a structural change factor in the organization, and that still a topic within the accounting research that has received little attention. / Esta pesquisa estudou as mudan??as organizacionais que o processo de institucionaliza????o da automa????o em contabilidade pode promover nas organiza????es. Para o desenvolvimento deste processo investigativo, adotou-se um estudo de caso, realizado em uma organiza????o nacional com administra????o familiar de m??dio porte. Esta, ap??s um diagn??stico elaborado em conjunto com uma empresa de consultoria externa, que identificou diversas melhorias necess??rias nos processos da organiza????o, decidiu pela reimplanta????o de seu sistema ERP como plano de a????o deste trabalho de consultoria. Neste contexto, o presente estudo procurou, sob a luz da Teoria Institucional e o enfoque da Old Institutional Economics (OIE), entender como a estrutura da organiza????o foi alterada pela institucionaliza????o da automa????o cont??bil. Em paralelo aos constructos sobre mudan??as organizacionais sob a ??tica da Velha Economia Institucional, este estudo tamb??m trouxe para o processo de an??lise e discuss??es constructos e conceitos de tecnologia, novas tecnologias e ERP, al??m dos constructos sobre as forma????es capacitantes e coercitivas. As adi????es destes constructos permitiram a formula????o de quest??es orientativas para as entrevistas semiestruturadas que objetivaram colher os dados necess??rios para a compara????o dos diferentes momentos do processo de institucionaliza????o e criar base para triangula????o das informa????es com os documentos e as afirma????es dos colaboradores relevantes ao processo de reimplanta????o. A compara????o dos diferentes momentos no processo de institucionaliza????o desencadeou uma proposta de modelo te??rico, denominado modelo sequencial de institucionaliza????o da automa????o cont??bil. Esse modelo ?? uma adapta????o do modelo proposto pela Teoria Institucional utilizados normalmente para estudos em contabilidade gerencial, por??m o presente estudo forneceu adicionalmente aos modelos geralmente estudados, o constructo de ???scripts???, vinculando o modelo a outros processos al??m daqueles relacionados ?? contabilidade gerencial. Os achados da pesquisa emp??rica na organiza????o estudada demonstram claramente as mudan??as organizacionais desencadeadas pelo processo de institucionaliza????o da automa????o cont??bil e da promulga????o de novas regras que alteraram os h??bitos e rotinas da organiza????o. O detalhamento e a an??lise em momentos diferentes na organiza????o, momentos T1 e T2, do processo de implanta????o do sistema ERP, permitiu observar, em rela????o ao estudo realizado, oportunidades para mais automa????es, que culminariam, segundo a opini??o dos colaboradores, com outras altera????es na estrutura organizacional al??m daquelas analisadas no presente estudo. Concluiu-se, portanto, que a automa????o em sistemas cont??beis pode ser um fator de altera????o estrutural na organiza????o, como tamb??m se concluiu que ainda ?? um t??pico inexplorado dentro das pesquisas em contabilidade.

Made available in DSpace on 2015-12-04T11:45:22Z (GMT). No. of bitstreams: 1 Tiago_Nascimento_Borges.pdf: 1836849 bytes, checksum: 11dc832962efd7e5e9ab2cacbdb1fb42 (MD5) Previous issue date: 2004-12-20 / The purpose of this study is to describe qualitatively some of those aspects concerning Accounting Information System Management taking into consideration the necessary and constant performance improvement as well as the reduction of failures in these systems. Initially, based on specific bibliography research, it is discussed the foundations of the Accounting Information Systems and highlighted the management characteristics of such systems, standing out their significances and limitations. After that, it is suggested the usage of a methodology in order to guarantee the taken decisions of accounting professionals are encapsulated not only in financial factors - but also in technological, human and material resources. Next, a survey is carried out among the accountants to investigate their performance while managing accounting information systems. Technological resource improvement is the topical item pointed out by those professionals as responsible for the increase of demands on the usage of information generated by such systems and consequently reduction of failures in the usage of accounting information systems. Despite the fact that Failure Indicators are used to monitoring the reduction of failures, the same quantitative control is not applied to the usage of information. / O prop??sito deste estudo explorat??rio ?? descrever qualitativamente alguns aspectos da Gest??o de Sistemas de Informa????es Cont??beis considerando a necessidade de constante aumento de desempenho e de redu????o de falhas nestes sistemas. Inicialmente s??o discutidos, a partir da pesquisa bibliogr??fica, os fundamentos dos Sistemas de Informa????es Cont??beis e destacadas as caracter??sticas da Gest??o destes sistemas, ressaltando suas import??ncias e limita????es. A seguir, ?? sugerida a utiliza????o de uma metodologia para que as decis??es dos profissionais cont??beis estejam encapsuladas n??o apenas em fatores financeiros - mas tamb??m em tecnol??gicos, humanos e materiais. Posteriormente ?? realizada uma pesquisa de campo junto a Contadores para se investigar a atua????o destes profissionais na gest??o dos Sistemas de Informa????es Cont??beis. O aprimoramento dos recursos tecnol??gicos ?? o principal item apontado pelos profissionais como respons??vel pelo aumento na demanda da utiliza????o das informa????es geradas pelos sistemas e conseq??ente redu????o dos erros na utiliza????o dos Sistemas de Informa????es Cont??beis. Contudo, embora ocorra a utiliza????o de Indicadores de Falhas para monitorar a redu????o de erros, o mesmo controle quantitativo n??o ?? verificado na utiliza????o das informa????es.

Made available in DSpace on 2015-12-03T18:32:56Z (GMT). No. of bitstreams: 1 Paulo_Nunes_de_Sousa.pdf: 862983 bytes, checksum: 406978693adbf80d6fa211b286ca2f4b (MD5) Previous issue date: 2003-11-25 / This study had the objective of studying a business case about the user's perception on BSC - Balanced Scorecard - as a support tool to the management of goals and plans related to the users' strategic planning. A research was done in Philips do Brasil Ltda. (Lighting Division) where the information system named BBS On Line has been using to manage the company's performance indicators, goals and action plans. Two administrators of BBS On Line system were interviewed and the 52 users of the system in Brazil were divided in 3 groups (Brazil Commercial, Brazil Industrial and Latin America) where to 43 users it was applied a specific questionnaire with the objective of evaluating the satisfaction degree of the system users relating to five (5) categories: 1) user's participation on BSC management; 2) characteristics of the software BBS On line in relation to the BSC; 3) technical characteristics of the software BBS On Line; 4) data management and 5) availability of information. A factorial analysis was done in order to identify the 5 categories mentioned above as well as the 3 groups of users above were related to that 5 categories by a discriminant analysis. By the results of the survey, it was concluded that the BBS On Line users are satisfied with the application, although some issues need to be addressed by Philips: 1) the application reports did not meet the needs of the Industrial Group; 2) make available an on-line help tool and other handbooks to support the users' learning process regarding to the usage of the application and 3) the Latin America Group would like to be involved in the BSC management. In the users' opinion, the BBS On line supports the management of the performance indicators; its data can be easily accessed and recorded facilitating the users' analysis and decision. Users also think that the information generated by the system is reliable and the performance indicators are presented in a suitable way. Finally, the users feel comfortable using the BBS On Line and their expectation are covered by the system functions and database. / O objetivo desta pesquisa foi realizar um estudo de caso sobre a percep????o dos usu??rios de um sistema de informa????o gerencial como ferramenta de apoio para a gest??o de indicadores de desempenho de um BSC - Balanced Scorecard como m??todo para a gest??o das metas e planos relacionados a seu planejamento estrat??gico. Foi realizada uma pesquisa na Philips do Brasil Ltda., divis??o Lighting, que utiliza o sistema de informa????o denominado BBS OnLine para contribuir na gest??o dos indicadores de desempenho, metas e planos de a????o relacionados com o assunto. Essa pesquisa, baseada em entrevista com os gestores do sistema e question??rio aplicado a 43 dos 52 usu??rios do sistema no Brasil, teve como objetivo analisar o grau de satisfa????o dos usu??rios do sistema com rela????o a cinco categorias: Participa????o dos usu??rios na gest??o do BSC, Caracter??sticas do software BBS OnLine, com rela????o ao BSC.; Caracter??sticas t??cnicas do software BBS OnLine; administra????o de dados e disponibilidade das informa????es. Os usu??rios do sistema foram divididos em tr??s grupos: Brasil comercial, Brasil industrial e Am??rica Latina. Foi realizada uma an??lise fatorial onde foram identificados os cinco fatores acima. Tamb??m foi realizada uma an??lise discriminante que relacionou os tr??s grupos de sujeitos com os cinco fatores discriminados pela an??lise fatorial. O software BBS OnLine cumpre o seu objetivo e n??o h?? restri????es quanto a seu uso. Os usu??rios est??o satisfeitos com a aplica????o, embora alguns pontos mere??am a aten????o da empresa, pois s??o aspectos que apresentam a insatisfa????o dos usu??rios, s??o eles: os relat??rios da aplica????o n??o atendem ao grupo industrial; o sistema de ajuda on-line e outros manuais que possam servir para o aprendizado com rela????o ?? utiliza????o do software e o envolvimento do grupo Am??rica Latina com rela????o ?? participa????o deles na gest??o do BSC. Na opini??o de seus usu??rios, o sistema de informa????o BBS OnLine, facilita o gerenciamento dos indicadores de desempenho, propicia que os dados sejam facilmente acessados e mantidos. Esses dados possuem abrang??ncia, validade e profundidade adequados a an??lise e decis??o a serem tomadas, os usu??rios possuem seguran??a e agilidade utilizando esse software, t??m suas expectativas atendidas em rela????o ??s fun????es e a base de dados do sistema, bem como as informa????es geradas pelo software, que ?? confi??vel, apresenta os indicadores em linguagem adequada, os usu??rios do sistema BBS OnLine entendem que a informa????o ?? disponibilizada em tempo h??bil aos envolvidos e essas informa????es atendem ??s suas necessidades.

Made available in DSpace on 2015-12-03T18:32:58Z (GMT). No. of bitstreams: 1 Sueli_do_Nascimento.pdf: 2160218 bytes, checksum: cc29e4a4d1f1ee155ba295d164b661d7 (MD5) Previous issue date: 2005-11-29 / The Human Resources discipline continues its intensive search for innovative use of information technology. In this sense, enterprises searching for distinction and survival have significantly increased the acquisition and use of software packages oriented to entrepreneur management. Such software are called Enterprise Resource Planning (ERPs) or Integrated Management Systems. Here is disclosed a bibliographic survey on concepts related to ERPs and Human Resources, in order to provide sounder grounds to this work. In this case study, we have surveyed the companies that use the Human Resources module, an integral part of the ERP software of the SAP (Systems Analysis and Program Development) supplier. It's goal was to determine if the system attained users' expectations and if it improved process management and company decision-making. The responses by the surveyed users, enterprise managers, were tabulated using the statistical program called SPSS (Statistical Package for Social Science) and were been quantitatively treated by means of a factorial analysis (EQUAMAX). Four factors have been found, as follows: 1 - improvement of operational processes, 2 - improvement of managerial processes, 3 - access to information and 4 - infrastructure and planning. The results achieved show that, although the software incorporates the latest enterprise management tools, up to now the use of ERP used in Human Resources is primarily oriented to improve operational processes and not to improve managerial or strategic processes. Related to IT infrastructure and information access, the results have been positive. Based on the case study, one can conclude that the research allowed for perceiving that, according to users of the SAP Human Resources module, the software has met most of the users' expectations, besides having significantly contributed to the management and decision-making processes in such companies. / A ??rea de Recursos Humanos tem buscado o uso, cada vez mais intenso, da tecnologia da informa????o. Neste sentido, empresas, buscando a distin????o e a sobreviv??ncia, est??o aumentando significativamente a aquisi????o e o uso de pacotes de software destinados ?? gest??o empresarial. Estes software s??o chamados de Enterprise Resource Planning (ERPs) ou Sistemas Integrados de Gest??o. Um levantamento bibliogr??fico dos conceitos relacionados aos ERPs e ?? ??rea de Recursos Humanos ?? apresentado para melhor fundamentar este trabalho. Neste estudo de caso, foram pesquisadas as empresas usu??rias do m??dulo de Recursos Humanos, componente do software ERP da fornecedora SAP (Systems Analysis and Program Development). O estudo de caso procurou identificar se o sistema atingiu as expectativas dos usu??rios e se ele auxilia os usu??rios no processo de gest??o e tomada de decis??o nas empresas. As respostas dos usu??rios participantes da pesquisa, gestores das empresas, foram tabuladas utilizando o programa de estat??stica SPSS (Statistical Package for Social Science) e tratadas quantitativamente atrav??s de uma an??lise fatorial (EQUAMAX). Foram encontrados quatro fatores: 1 - melhoria dos processos operacionais, 2 - melhoria dos processos gerenciais, 3 - acesso ??s informa????es e 4 - infra-estrutura e planejamento. Os resultados obtidos demonstraram que, apesar do software incorporar as mais recentes ferramentas de gest??o empresarial, ainda hoje, a utiliza????o do ERP na ??rea de Recursos Humanos est?? voltada, principalmente, ?? melhoria dos processos operacionais e n??o ?? melhoria dos processos gerenciais ou estrat??gicos. S??o bons os resultados da utiliza????o do software quanto ao acesso ??s informa????es e ?? infra-estrutura de TI. A partir do estudo de caso concluiu-se que, por meio de dos resultados da pesquisa, foi poss??vel identificar que, de acordo com os usu??rios do m??dulo de Recursos Humanos da SAP, o software atingiu a maioria das expectativas dos usu??rios, bem como contribui significativamente no processo de gest??o e tomada de decis??o nestas empresas.

Made available in DSpace on 2015-12-03T18:35:08Z (GMT). No. of bitstreams: 1 Jose_Elias_Neto.pdf: 1970104 bytes, checksum: cb3e307cf4aaa1927847fd969d7585b2 (MD5) Previous issue date: 2007-09-06 / This work is a product of research developed over Brazilian financial market, specifically a big retail bank, where was investigated managers perceptions about budgeting process and behaviors. There are presented Beyond Budgeting principles and analyses if it's applied to the institution. The subject is not familiar to Brazilian companies. It's an alternative management model, without budgeting process, more efficient and adapted to this development time, when companies have to be fast in competitive market. The method used as research strategy was Case Studies and a questionnaire was applied to the managers of that bank. The data was analyzed with SPSS software support. They are shown in descriptive and analytical views. The intention is to detect perceptions from managers about problems using traditional budgeting systems and evidences about questions arisen by BBRT. There were developed eighteen questions about the theme, analyzed by multivariate technique. Factor and cluster analysis detected two groups for respondents and respective views, with conclusive response to adopt the new model. Based on theory references and analyses, it was possible to suggest principles and procedures to be used by studied company to adapt to Beyond Budgeting. / Este trabalho relata uma pesquisa conclu??da no primeiro semestre de 2007, sobre as percep????es de administradores de um grande banco brasileiro de varejo, a respeito do processo or??ament??rio e comportamentos a ele vinculados. S??o apresentados os princ??pios do Beyond Budgeting e analisada sua aplicabilidade ?? institui????o estudada. O tema, pouco conhecido no Brasil, apresenta-se como um modelo de gest??o sem or??amentos, mais eficiente e adaptado ao atual momento de desenvolvimento das empresas. Foi utilizado o m??todo de estudo de caso como estrat??gia de pesquisa e aplicado um question??rio ao quadro gerencial da empresa. Os dados foram analisados com apoio do software estat??stico SPSS e apresentados em forma descritiva e anal??tica. Buscou-se detectar as percep????es dos administradores sobre a exist??ncia de falhas na utiliza????o do or??amento na forma tradicional e evid??ncias de comportamentos indesejados. O question??rio possui dezoito assertivas sobre o tema, sobre as quais foram aplicadas t??cnicas multivariadas de an??lise de dados. Com an??lise fatorial e de clusters, consegue-se definir dois grupos de respondentes e suas respectivas vis??es sobre as afirmativas apresentadas no question??rio. O estudo detectou que s??o percebidas falhas no sistema atual, possibilitando concluir sobre a necessidade de ado????o de novo modelo. Com base no referencial te??rico e nas an??lises efetuadas, foi poss??vel apresentar sugest??es de princ??pios e procedimentos para a adapta????o do Beyond Budgeting ?? organiza????o pesquisada.

Made available in DSpace on 2015-12-03T18:35:10Z (GMT). No. of bitstreams: 1 Jose_Carlos_Trevizoli.pdf: 4946583 bytes, checksum: 5099c791a81c381b04e095a204ad30d4 (MD5) Previous issue date: 2006-08-31 / This research looked for to study and to evaluate the perception of the users of the modules of accounting and tax bookkeeping of an integrated system ERP - Enterprise Resources Planning. The system was developed to take care of the necessities of the companies of the sector of road transport of passengers and loads. The evaluated perception is on the impacts of the implantation and use of system ERP. The study was carried through in the first Semester of 2006 and combined the empiric research to identify excellent aspects of the current reality of the users of the integrated system, bibliographical rewiew, as well as field research using the questionnaire with 30 assertive ones, answered for the users of integrated system, customers of one softwarehouse. In the research, they had been elaborated: descriptive analysis, analysis of clusters and comparative analysis between clusters which they had better searched to know the current reality of the users of the modules of accounting and tax bookkeeping of the system integrated in study. The analyses had allowed to demonstrate as the searched citizens perceive the importance and the easinesses allowed with the use of the system, make possible the 03 identification Clusters (Optimistical, Realistic and pessimistic), and had indicated points that can be improved in the development of the system. / Esta pesquisa procurou estudar e avaliar a percep????o dos usu??rios dos m??dulos de contabilidade e escritura????o fiscal de um sistema integrado ERP - Enterprise Resources Planning. O sistema foi desenvolvido para o atender as necessidades das empresas do setor de transporte rodovi??rio de passageiros e de cargas. A percep????o avaliada ?? sobre os impactos da implanta????o e utiliza????o do sistema ERP. Trata-se de um estudo realizado no 1?? semestre de 2006 e reuniu a pesquisa emp??rica para identificar aspectos relevantes da realidade atual dos usu??rios do sistema integrado, revis??o bibliogr??fica, bem como pesquisa de campo por meio de question??rio com 30 assertivas, respondidas por 37 usu??rios do sistema integrado, clientes de uma softwarehouse. Na pesquisa, foram elaboradas: an??lise descritiva, an??lise de clusters e an??lise comparativa entre os clusters as quais buscaram melhor conhecer a realidade atual dos usu??rios dos m??dulos de contabilidade e de escrita fiscal do sistema integrado em estudo. As an??lises permitiram demonstrar como os sujeitos pesquisados percebem a import??ncia e as facilidades permitidas com o uso do sistema, possibilitaram a identifica????o de 03 Clusters (Otimistas, Realistas e Pessimistas), e indicaram pontos que podem ser melhorados no desenvolvimento do sistema