Made available in DSpace on 2015-12-03T18:35:07Z (GMT). No. of bitstreams: 1 Joao_Paulo_Lopes_Dias.pdf: 665197 bytes, checksum: 83302d673947e04fbc148dc6387c4d01 (MD5) Previous issue date: 2007-09-13 / This paper focus on the analysis of Controlling area role in the administrative work efforts for the consolidation phase of a company merger, by identifying and evaluating specific variants in the organizational restructuring and Managerial Accounting Systems implementation or adaptation. The research is supported by bibliographic study, through concepts around the central subject. Also is based on a consolidation case study of a worldwide leader food ingredients company, in three subsidiaries located in South America. Complementarily is applied a survey with these consolidation processes participants, focusing to reinforce and validate found evidences. The case study presents elements that try to identify and measure relevancy levels of some variants, as well as, systems operational characteristics, planning and management, resources, organizational structure, organizational culture and knowledge retention, which can be part of the company consolidation processes and put on evidence the Controlling role. Finally, the deviation of the evaluation between the subsidiaries point out to critical factors which can impact the consolidation phase, as well as, merged subsidiary structure, available investments in the subsidiary and the subsidiary administration leadership in South America. / O presente trabalho procura analisar a atua????o da Controladoria na condu????o dos trabalhos administrativos na fase de consolida????o de uma empresa, identificando e avaliando as vari??veis espec??ficas presentes na reestrutura????o organizacional e implementa????o ou adequa????o de Sistemas de Informa????es Cont??beis Gerenciais (SIG). O estudo est?? embasado em pesquisa bibliogr??fica, atrav??s de conceitua????es acerca do tema central. Al??m disso, aborda estudo de caso de consolida????es de empresa l??der mundial do ramo de ingredientes para alimentos, em tr??s subsidi??rias localizadas na Am??rica do Sul. Complementarmente, aplica-se question??rio junto a participantes desse processo, na tentativa de refor??ar e validar as evid??ncias encontradas. A abordagem deste estudo de caso apresenta elementos que procuram identificar e mensurar n??veis de relev??ncia de algumas vari??veis, tais como caracter??sticas operacionais de sistemas, planejamento e gerenciamento, recursos, estrutura organizacional, cultura organizacional e reten????o de conhecimento, que podem fazer parte do processo de consolida????o de empresas e que evidenciam o papel da Controladoria. Finalmente, as varia????es de avalia????es entre as subsidi??rias apontam fatores cr??ticos que podem impactar a fase de consolida????o, tais como, estrutura da subsidi??ria incorporada, investimentos ?? disposi????o da subsidi??ria e lideran??a administrativa da subsidi??ria na Am??rica do Sul.

Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Arnaldo_Morozini_de_Lira.pdf: 990453 bytes, checksum: 67f63f0e6dda69f228cac3b51e8f47c1 (MD5) Previous issue date: 2010-03-30 / The theme of ERP systems has been relevant as a strategic tool of information technology. The use of this technology provides functional changes in the corporate architecture information, organizational and business control. The Controllership as a set of activities and functions, aims providing support to business management ensuring the companies business. In this context, the ERP systems are technologies which can change the business processes by imposing its logic to the organizations. This research has investigated which of ERP systems features influence the Controllership Functions, verifying through the literature review and field research the aspects related to demands of management and operations control, focusing on the opportunities to incorporate new management concepts, improvements in decision making processes, changes in the cost structure and qualitative aspects linked to the Controllership Functions. It was performed a literature and field research to give support to study's goal. The large companies of the auto parts industries Sao Paulo State were defined as the population to be surveyed. A questionnaire for the survey was prepared and sent via e-mail, focusing on the Controllership departments of this population. The sample was defined with 40 valid respondents. It was used the statistical techniques of simple deterministic sampling, validation of the questionnaire by applying the coefficient of Cronbach's alpha, factor analysis and chi-square. Besides the statistical analysis, was performed a descriptive analysis of research data. The field research revealed that the perception of the respondents of the sample, the ERP change the Controllership Functions and attends the functions related to operation controls better than management controls. For the management control demands there are improvements to be performed. The ERP system has created opportunities to incorporate new management concepts, the quality of information improvements, better decision making process and reduced activities lead time, showing that the Controllership Functions of the researched companies are dependent and influenced directly or indirectly by the ERP system / O tema Sistemas ERP tem-se apresentado cada vez mais relevante como ferramenta estrat??gica da tecnologia da informa????o. O uso desta tecnologia apresenta mudan??as funcionais na arquitetura corporativa da informa????o, modifica????es organizacionais e nos controles das empresas usu??rias. A Controladoria como um conjunto de atividades e fun????es, busca dar suporte ?? gest??o das empresas de modo a assegurar a efic??cia empresarial. Neste contexto os Sistemas ERP s??o tecnologias que podem modificar os processos empresarias impondo sua l??gica ??s organiza????es. Esta pesquisa investigou quais Funcionalidades dos Sistemas ERP influenciam as Fun????es de Controladoria, com o enfoque nas oportunidades para incorporar novos conceitos de gest??o, melhorias nos processos decis??rios, altera????es nos custos de estrutura e aspectos qualitativos vinculados ??s Fun????es de Controladoria, observando tamb??m os aspectos quanto ??s necessidades de controle de gest??o e controle das opera????es. Foi realizada uma pesquisa bibliogr??fica e uma pesquisa de campo buscando dar fundamenta????o a quest??o problema. As empresas de grande porte do setor de Autope??as do Estado de S??o Paulo foram definidas como a popula????o a ser pesquisada. Um question??rio espec??fico para a pesquisa foi elaborado e enviado via e-mail, focando os departamentos de Controladoria das empresas desta popula????o. A amostra pesquisada foi de 40 respondentes v??lidos. Utilizou-se das t??cnicas estat??sticas de amostragem determin??stica simples, valida????o do question??rio pela aplica????o do coeficiente de alfa de Cronbach, an??lise fatorial e o teste qui-quadrado. Al??m das an??lises estat??sticas foram feitas an??lises descritivas dos dados da pesquisa. A pesquisa de campo revelou que na percep????o dos respondentes da amostra, os Sistemas ERP modificam as Fun????es de Controladoria e atendem com maior ader??ncia as necessidades das Fun????es de Controladoria focadas nos controle de opera????es. Para as necessidades de controle de gest??o existem defici??ncias a serem vencidas. O Sistema ERP criou oportunidades para incorporar novos conceitos de gest??o, promoveu ganhos de qualidade na informa????o, melhorias no suporte ao processo decis??rio e reduziu prazos nas atividades, demonstrando que as Fun????es de Controladoria das empresas da amostra s??o dependentes e influenciadas direta ou indiretamente pelos Sistemas ERP

Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Derneval_Gondim_Freire.pdf: 341796 bytes, checksum: 9a57e3548981f90eaff9992685b23561 (MD5) Previous issue date: 2010-09-02 / The professional development in the era of knowledge economy is responsible for making people rethink the department of development and training, so as to give room for the Corporate Universities (CU), which aims to offer continuous education. One of the most relevant functions of the CUs is to promote the alignment between companies strategies and their managers?? profiles. Therefore, the aim of this work was to identify and analyze the managers?? perceptions, who work in S??o Paulo city, concerning the importance of the controllership in the alignment between the companies strategies and their managers?? profiles. Firstly, it was used a bibliographic study, showing that there is a consensus about the importance of the CUs in the continuous formation of managers and other people from the companies staff. Secondly, it was realized a descriptive investigation of qualitative nature, based on an interview protocol, applied to managers and consultants who work in three CUs in S??o Paulo city. The collected information was analyzed by means of content analysis. The obtained results confirmed what was found in the literature: it demonstrates that the CUs can contribute with the improvement of managers abilities concerning the knowledge in controllership, so as to diminish the gap between university courses offered by universities. So, this work contributes with a sugestion by the main office??s managers in controllership. / O desenvolvimento profissional, na era da economia do conhecimento, faz as organiza????es repensarem o departamento de treinamento e desenvolvimento, que pode ceder espa??o para as universidades corporativas (UCs), voltadas para a educa????o continuada. Uma fun????o relevante das UCs ?? promover o alinhamento entre as estrat??gias das organiza????es e o perfil de seus gestores. Assim,o objetivo desta pesquisa foi identificar e analisar a percep????o dos gestores que atuam nas universidades corporativas na cidade de S??o Paulo, sobre o papel da controladoria no alinhamento entre as compet??ncias dos gestores e as estrat??gias das organiza????es. Utilizou-se, no primeiro momento, um estudo bibliogr??fico, indicando que h?? um consenso sobre a import??ncia das UCs na forma????o continuada dos gestores e demais colaboradores das organiza????es. No segundo momento da pesquisa, realizou-se uma investiga????o descritiva de natureza qualitativa, apoiada em um roteiro de entrevista aplicado a gestores que atuam em tr??s universidades corporativas na cidade de S??o Paulo. As informa????es levantadas foram analisadas por meio de an??lise de conte??do. Os resultados obtidos confirmaram os achados na revis??o da literatura, demonstrando a percep????o dos sujeitos entrevistados de que as universidades corporativas podem contribuir para o aprimoramento das compet??ncias dos gestores quanto aos conhecimentos de controladoria, diminuindo a lacuna existente entre os cursos superiores ofertados pelas IES. Por fim, este trabalho vem contribuir com uma sugest??o de matriz de compet??ncias dos gestores em controladoria.

Made available in DSpace on 2015-12-03T18:35:27Z (GMT). No. of bitstreams: 1 Edna_Yayoi_Hirakawa_Goto.pdf: 1328958 bytes, checksum: c06d679ea677ec5c4c70093c003e5a41 (MD5) Previous issue date: 2013-08-31 / The contingency approach states that something is true only under specific conditions . The Controllership acts to measure, control and integrate efforts to ensure optimization of the economic result at organizations. This research aimed to outline the characteristics of contingency factors: size, strategy, technology, structure and environment present in subsidiaries of a multinational organization. We sought to identify how these aspects influenced the Controllership area in different organizational contexts in terms of activities, functions, organizational structure and informational support . Therefore we carried out a descriptive study with a qualitative approach. Data were collected through semi-structured interview and structured questionnair in the American and Mexican subsidiaries of a multinational company based in Germany. Regarding to the size of the subsidiaries there were found positive associations with the subordination of the controller and the number of employees connected to the Controllership department , but there were no significant differences in the functions and activities in the Controllership area, and in both subsidiaries were not observed segregation between the functions of the Controllership and Treasury. Concerning strategy, it was identified differences between the subsidiaries, since the Mexican presented as prospective and American as analyzer, this variable determined the influence of the Controllership in terms of supporting informational to the business management, but no impact on the organizational structure. Regarding technology, it was observed that the American subsidiary values information technology, fator that provides the standardization of processes, contributing to operational management and risks of the Controllership. On the structure issue, it is emphasized that, as the degree of authority in relation to strategic decisions, both has limitations due to the centralization driven from the headquarters, however , it was found that the American subsidiary tends towards to a mechanistic nature , there are more division of work and authority reinforced, whereas the Mexican has mainly organic character traits: more decentralized, and with greater autonomy, this difference impacts the Controllership in terms of informational support . Finally, with regard to the environment, it was found that, compared with the American Mexican subsidiary operates in the most hostile dynamics environments showing that, in such environments are required control and management systems aimed more for performance and business results. It is concluded that for the specific situation of this study , the role of the divisional Controllership is is partially impacted by a combination of contingent variables and also found the effect of coercive isomorphism in divisional Controllership, minimizing the effect of the contingency variables in divisional Controllership / A abordagem contingencial estabelece que algo ?? verdadeiro somente sob condi????es espec??ficas. A Controladoria atua no sentido de mensurar, controlar e integrar os esfor??os para assegurar a otimiza????o do resultado econ??mico das organiza????es. Esta pesquisa teve como objetivo delinear as caracter??sticas dos fatores contingenciais: tamanho, estrat??gia, tecnologia, estrutura e ambiente presentes nas subsidi??rias de uma organiza????o multinacional. Procurou-se identificar de que modo estes aspectos influenciaram a ??rea de Controladoria nos diferentes contextos organizacionais em termos de atividades, fun????es, suporte informacional e estrutura organizacional. Para tanto, realizou-se uma pesquisa descritiva com abordagem qualitativa. Os dados foram coletados por meio de entrevista semiestruturada e question??rio estruturado nas subsidi??rias americana e mexicana de uma empresa multinacional sediada na Alemanha. Com rela????o ao tamanho das subsidi??rias houve associa????es positivas quanto ?? subordina????o do controller e o n??mero de colaboradores ligados ?? Controladoria, por??m n??o foram verificadas diferen??as nas fun????es e atividades na ??rea de Controladoria, sendo que em ambas n??o foi observada a segrega????o entre as fun????es de Controladoria e Tesouraria.Quanto a estrat??gia, identificou-se diferen??as entre as subsidi??rias, uma vez que a mexicana apresentou-se como prospectiva e a americana analisadora, vari??vel que determinou influ??ncia quanto ao suporte da Controladoria ?? gest??o do neg??cio, mas sem impactos quanto ?? estrutura organizacional. No que tange ?? tecnologia, observou-se que a subsidi??ria americana valoriza a tecnologia da informa????o, disposi????o que propicia a padroniza????o de processos, contribuindo na gest??o operacional e de riscos da Controladoria. No quesito estrutura, destaca-se que, quanto ao grau de autoridade de ambas em rela????o ??s decis??es estrat??gicas h?? limita????es em fun????o da centraliza????o orientada pela matriz da organiza????o; entretanto, constatou-se que a subsidi??ria americana tende para uma natureza mecanicista, isto ??, com maior divis??o dos trabalhos e autoridade refor??ada; j?? a mexicana possui caracter??sticas de car??ter mormente org??nico: mais descentralizada, e com maior autonomia; tal diferen??a impacta na Controladoria em termos de suporte informacional. Por fim, no que diz respeito ao ambiente, verificou-se que, em compara????o com a americana, a subsidi??ria mexicana atua em ambiente mais hostil e din??mico, evidenciando-se que, em ambientes dessa natureza, s??o necess??rios controles e sistemas gerenciais mais voltados para a performance e resultados dos neg??cios. Conclui-se que, para a situa????o espec??fica deste estudo, a atua????o da Controladoria divisional ?? impactada parcialmente por uma combina????o de vari??veis contingenciais e tamb??m se apurou o efeito do isomorfismo coercitivo na Controladoria divisional, minimizando o efeito das vari??veis contingenciais na Controladoria divisional

Made available in DSpace on 2015-12-04T11:45:13Z (GMT). No. of bitstreams: 1 Lucio_de_Souza_Machado.pdf: 1006813 bytes, checksum: 7f1abd85e6d25bc6f5f645ee660a65cb (MD5) Previous issue date: 2005-08-08 / The present research work aimed to study the Controller of College Teaching Institutions (IESs) in the metropolitan Goi??nia, concerning the elaboration of reports by the accounting and financial departments. Controller is meant as the main area of support to the management, responsible for the systematization of information from the several areas of the enterprise, which in this dissertation are the IESs. In the first part of the dissertation, we present the bibliographic revision about the concepts concerned with the Controller, its phases, as well as its application in the IESs. Then, we discussed the IESs, in a brief historical beginning and, later, their classification as an open system, their main activities, the component sub-systems and the discussion of the chief features linked to their management. In the study itself, we used a descriptive research and, as its operational instrument, the questionnaire, whose content is divided into 3 parts: part 1) the profile of the IESs; part 2) the understanding of the chief director/manager about the concepts attached to the Controller and; 3) to the reality of the IESs about the generation of accounting and financial reports. The collected data have been qualitatively tabulated and analyzed, and we found that the IESs of the Metropolitan Goi??nia do not have patronized accounting and financial reports. We also found out that the managers have and optimal view about the informatives linked to the Controller, as well as about the inherent concepts of the area, however their perception is not totally confirmed by the reality in which it is inserted. / A presente pesquisa teve por objetivo estudar a Controladoria das Institui????es de Ensino Superior da grande Goi??nia, quanto ?? gera????o de relat??rios pelas ??reas cont??bil e financeira. A Controladoria ?? entendida como a ??rea principal de apoio ?? gest??o, respons??vel pela sistematiza????o das informa????es geradas pelas v??rias ??reas da empresa, que nesta disserta????o s??o as IESs. Na primeira parte da disserta????o, ?? apresentada a revis??o bibliogr??fica sobre os conceitos ligados a Controladoria, suas fases, bem como sua aplica????o nas IESs. Em seguida, discutiu-se as IESs, num breve intr??ito hist??rico e, posteriormente, suas classifica????es como um sistema aberto, suas principais atividades, os subsistemas que as comp??em e a discuss??o dos principais aspectos ligados a sua gest??o. No tocante ao estudo, em si, utilizou-se da pesquisa descritiva e, como instrumento para operacionaliza????o da mesma, o question??rio, cujo conte??do est?? dividido em 3 partes: parte 1) perfil das IESs; parte 2) entendimento do principal dirigente/gestor sobre conceitos ligados ?? Controladoria e; parte 3) ?? realidade das IESs no que tange a gera????o de relat??rios cont??beis e financeiros. Os dados coletados foram tabulados e analisados qualitativamente, tendo constatado que as IESs da grande Goi??nia n??o t??m um padr??o de relat??rios cont??beis e financeiros. Observou-se tamb??m, que os gestores t??m uma ??tima vis??o acerca dos informativos ligados ?? Controladoria, bem como de conceitos inerentes ?? ??rea, por??m sua percep????o n??o ?? totalmente confirmada na realidade, a qual se insere.

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Katia_Peralta_da_Silva.pdf: 2782557 bytes, checksum: 50c1c9dbf9580be43f11737ba619c39c (MD5) Previous issue date: 2003-08-25 / Making decisions is something that depends, largely, on the amount and quality of the information received. Collecting data, selecting, analyzing and delivering them is so important for the business success that every modern company seeks to make these processes more dynamic. In order to guarantee safe information for making decisions and the best accomplishment of its functions, controlling area is investing in competences with the intention of developing management information systems. In the accomplished empiric research, this work tried to identify and analyze, through a case study in a bank financial institution, the role of controlling area in the conception and implantation phases of a Managerial Information System - "SIG", emphasizing the system of accounting information as one of the main modules of this system. Among the results achieved, it can be emphasized the detailed of system administration of the studied institution, the analysis of the conception and implantation phases, as well as the advantages and disadvantages of an internal development of a Managerial Information System - "SIG" in comparing to the acquisition of integrated softwares developed by an outsourced company / Tomar decis??es ?? algo que depende, em grande parte, da quantidade e da qualidade das informa????es recebidas. Coletar dados, selecion??-los, analis??-los e relat??-los ?? t??o vital para o sucesso empresarial, que toda empresa moderna procura dinamizar esses processos. No sentido de garantir informa????es seguras para a tomada de decis??es e melhor desempenhar suas fun????es, a Controladoria vem investindo em compet??ncias para desenvolver sistemas de informa????es gerenciais. Na pesquisa emp??rica realizada, este trabalho procurou identificar e analisar, atrav??s de um estudo de caso em uma institui????o financeira banc??ria, o papel da Controladoria nas fases de concep????o e implanta????o de um Sistema de Informa????es Gerencias - SIG, destacando o sistema de informa????es cont??beis como um dos principais m??dulos deste sistema. Entre os resultados obtidos, destacam-se o detalhamento do sistema de gest??o da institui????o pesquisada, a an??lise das fases de concep????o e implanta????o, bem como as vantagens e desvantagens do desenvolvimento interno de um Sistema de Informa????es Gerenciais - SIG em rela????o a aquisi????o de "softwares" integrados desenvolvidos por terceiros

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Marcio_Antonio_ Goncalves.pdf: 537717 bytes, checksum: 240c9e65f5941f377ffb804de3d0b6a0 (MD5) Previous issue date: 2005-11-21 / Many of the national and multinational big companies have been operating with Shared Services on several business area. The purpose of this assignment is to know a Multinational Vitamins company's structure and its Latin America Controllership area operating in a Shared Services environment. The studied company is trade leader on the animal and human vitamins worldwide that has its own centers of research, production, sales, and distributions centers spread around the world. The company has its own centers supplying the pharmaceutical, cosmetics animal and human nutrition industries with high quality vitamins. To achieve the purpose of this assignment the methodology research adopted, besides of the bibliographic surveyed, a case study in the related company. The collected data has a possible comparison between the searched bibliography and the case study done. The results shows that Shared Services search to put together in the same administrative proceedings that support many business units or affiliates companies. Such units can focus their effort on the company's works strategic aspects. Also, the target of the shared services environment is to eliminate functions and activities that frequently are duplicates in the company. Shared services operate with low costs and high levels of services, specially developing both technological investments for integrated systems and creating scale economies that add values to the company, and still has customer-partner satisfaction focus. However the customer-partners (the countries of Latin America region) are satisfied or very satisfied with the information and services provided by the Shared Services - Cost, this area demands revisions for adequacy their necessities, therefore the managers of the countries searched currently need add information that they are being developed by the local Controllership or on the proper business area. / Many of the national and multinational big companies have been operating with Shared Services on several business area. The purpose of this assignment is to know a Multinational Vitamins company's structure and its Latin America Controllership area operating in a Shared Services environment. The studied company is trade leader on the animal and human vitamins worldwide that has its own centers of research, production, sales, and distributions centers spread around the world. The company has its own centers supplying the pharmaceutical, cosmetics animal and human nutrition industries with high quality vitamins. To achieve the purpose of this assignment the methodology research adopted, besides of the bibliographic surveyed, a case study in the related company. The collected data has a possible comparison between the searched bibliography and the case study done. The results shows that Shared Services search to put together in the same administrative proceedings that support many business units or affiliates companies. Such units can focus their effort on the company's works strategic aspects. Also, the target of the shared services environment is to eliminate functions and activities that frequently are duplicates in the company. Shared services operate with low costs and high levels of services, specially developing both technological investments for integrated systems and creating scale economies that add values to the company, and still has customer-partner satisfaction focus. However the customer-partners (the countries of Latin America region) are satisfied or very satisfied with the information and services provided by the Shared Services - Cost, this area demands revisions for adequacy their necessities, therefore the managers of the countries searched currently need add information that they are being developed by the local Controllership or on the proper business area. / Muitas grandes empresas nacionais e multinacionais operam em diversas ??reas com Servi??os Compartilhados. Este trabalho tem por objetivo conhecer a estrutura de uma empresa multinacional e sua ??rea de Controladoria na Am??rica Latina, operando em um ambiente de Servi??os Compartilhados. Para atingir o objetivo proposto, no presente trabalho optou-se por adotar como metodologia de pesquisa, al??m do levantamento bibliogr??fico, um estudo de caso em uma empresa l??der de mercado no mundo em vitaminas animais e humanas, que tem seus pr??prios centros de pesquisas, produ????o e vendas, e conta, tamb??m com redes de distribui????o espalhadas pelo mundo que suprem as ind??strias de nutri????o animal e humanas, as ind??strias farmac??uticas e de cosm??ticos, com vitaminas de alta qualidade. Os dados coletados permitiram uma compara????o entre a bibliografia pesquisada e o estudo de caso realizado. Os resultados mostraram que Servi??os Compartilhados buscam colocar juntos, em um mesmo local, processos administrativos de suporte das muitas unidades de neg??cios ou filiais de uma corpora????o, para que tais unidades possam focalizar nos aspectos estrat??gicos da empresa, e tamb??m com o intuito de eliminar fun????es e atividades que, freq??entemente, est??o duplicadas na mesma. Servi??os Compartilhados operam com custos baixos e altos n??veis de servi??os, alavancam investimentos tecnol??gicos, principalmente para sistemas integrados, agregam valores ?? empresa gerando economias de escala, e tem, ainda o principal objetivo de satisfa????o dos seus clientes-parceiros. A presente pesquisa apurou que, embora os clientes-parceiros (os pa??ses da regi??o da Am??rica Latina) estejam satisfeitos com as informa????es e servi??os oriundos de Servi??os Compartilhados - Custos, demanda revis??es para adequa????o de suas necessidades, pois os gestores dos pa??ses pesquisados necessitam de informa????es adicionais as que est??o sendo desenvolvidas pela Controladoria local ou pela pr??pria ??rea de neg??cio.

Made available in DSpace on 2015-12-04T11:45:34Z (GMT). No. of bitstreams: 1 Luiz_Cezar_Giacomazi.pdf: 758571 bytes, checksum: 9355d11a442ffb455b8780ced40d55a6 (MD5) Previous issue date: 2005-07-18 / The continuously growing volume of resources invested in technology and, mainly, on ERP calls management software, has brought companies towards a step of making decisions in order to evaluate the results and benefits that are targeted and expected with the deployment of such solutions. With such objective, improvements on processes for measuring and evaluating the investments made to the implementation of these systems have been growing, most of the times influenced by the demands of managers and stockholders. In order to have the decision-making processes better performed the use of financial and economic managerial methods are part of the distinct solutions eligible. This paper has the main goal of collaborating in this sense and, by applying an economic standpoint, most precisely focusing the concepts of the economic management of assets, in order to bring a fruitful contribution to turn these companies able to obtain reliable information for making decisions, during the whole process, related to investments on ERP management software. Another objective of this project is to evaluate how the companies that utilize ERP systems assess the benefits and required investments for deploying the system, and this assessment is made through an empiric research, based on other researches, equally important, performed in the USA during 2002. The research has the objective of raising three points of major relevance, these being related to the demands that currently arise in the companies regarding these same investments - which decision-making groups are part of the approval processes of ERP systems' investments and which are the technicalities utilized by the companies to evaluate the return of investments (ROI) of such systems. The method utilized to perform this job was accomplished through an empiric and bibliographic research, which has allowed the theoretic fundamentals of the collected data, and the sampling of an example utilizing the financial management of fixed assets as a way of evaluating the investment options. Through the answers obtained with this research, as well as from the example, it was possible to verify that the companies, in general, although they use some evaluation methods, are not feeling comfortable with the results obtained, neither with the evaluation methods, which vary from company to company. There is also a certain fear regarding the information provided by the companies that provide ERP software related to the ROI amount that is calculated; that all exemplifies that there is still a wide field of action to be improved in terms of investments evaluation and ERP systems' maintenance. / O crescente volume de recursos investidos em tecnologia e, principalmente, em software de gest??o chamado ERP, tem feito com que as empresas passem a tomar a????es no sentido de avaliar os resultados e benef??cios pretendidos e esperados com essas solu????es. Com esse objetivo, a melhoria nos processos de mensura????o e avalia????o de investimentos desses sistemas tem crescido muitas vezes influenciadas pelas exig??ncias dos gestores e acionistas. Para que os processos de tomada de decis??o, possam ser mais bem desempenhados, as utiliza????es de m??todos financeiros e de gest??o econ??mica fazem parte do arcabou??o de solu????es poss??veis de utiliza????o. Este trabalho tem como principal meta colaborar nesse sentido, e ?? luz da gest??o econ??mica, mais precisamente dos conceitos de gest??o econ??mica para ativos fixos, trazer uma contribui????o para que as empresas possam obter informa????es confi??veis para a tomada de decis??es, durante todo o processo, de investimento em software de gest??o - ERP. Outro objetivo do projeto ?? avaliar como empresas que utilizam os sistemas ERP avaliam os benef??cios e investimentos necess??rios para a utiliza????o do sistema, sendo esta avalia????o feita a partir de uma pesquisa emp??rica, baseada em uma outra pesquisa, de igual import??ncia, realizada nos Estados Unidos em 2002. A pesquisa tem como objetivo levantar tr??s pontos de maior relev??ncia, sendo esses, relativos as exig??ncias existentes nas empresas com rela????o a esses investimentos, quais os grupos decis??rios est??o envolvidos nos processos de aprova????o de investimentos de sistemas ERP e quais as t??cnicas utilizadas pelas empresas para avaliar o retorno de investimentos nesses sistemas. O m??todo utilizado para a realiza????o do trabalho foi atrav??s de uma pesquisa emp??rica e bibliogr??fica, que possibilitou a fundamenta????o te??rica dos dados colhidos, e a exposi????o de um exemplo com a utiliza????o da gest??o econ??mica de ativos fixos como forma de avalia????o das op????es de investimento. Atrav??s das respostas obtidas com a pesquisa bem como do exemplo, foi poss??vel verificar que as empresas de uma forma geral apesar de utilizarem m??todos de avalia????o, n??o se sentem confort??veis com os resultados obtidos, bem como os m??todos utilizados que variam de empresa para empresa. Existe um receio com rela????o ??s informa????es fornecidas pelas empresas fornecedoras de software de gest??o ERP, com rela????o aos retornos de investimento calculados pelas mesmas, isto tudo, demonstra que ainda se tem um campo grande a ser melhorado em termos de avalia????o de investimentos e manuten????o de sistemas ERP.

Made available in DSpace on 2015-12-04T11:45:36Z (GMT). No. of bitstreams: 1 Edson_Rodrigues.pdf: 593175 bytes, checksum: fd7bb508b10ed5f1259cff50ec54ca8b (MD5) Previous issue date: 2002-11-20 / This work seeks to contribute through an analysis of the impacts caused by the integrated systems based in the philosophy ERP (Enterprise Resource Planning) to the area of Controllership. We will be present what is an integrated system and it's function for the area of controllership of the company, giving emphasis to the planning activities and business budget. The purpose of this work is to demonstrate through research, how the Controllership are being influenced by the use of the Integrated Systems and it's use became necessary on a day by day basis of the companies and their professionals. In order the implementation of a system is successful, it is of vital importance a detailed and appropriate planning where critical factors of the operation are observed and previously identified. Through the model DEQ - Decision through Technology of the Quantified Exception, we tried to analyze a specialist system that allows the administration of budget planning of a company that has an implemented ERP to become more effective. / Este trabalho procura contribuir, atrav??s de uma an??lise dos impactos causados pelos sistemas integrados baseados na tecnologia ERP (Enterprise Resource Planning). Ser??o apresentados o que ?? um sistema integrado e a sua fun????o para a ??rea de controladoria da empresa, dando ??nfase ??s atividades de planejamento e or??amento empresarial. O objetivo deste trabalho ?? demonstrar atrav??s de pesquisa, o quanto a Controladoria, sob o aspecto or??amento e planejamento financeiro est?? sendo influenciada pelo uso dos Sistemas Integrados de Gest??o, e, que este uso se, faz necess??rio no dia-a-dia das empresas e de seus profissionais. Para que a implanta????o de um sistema tenha sucesso, ?? de vital import??ncia um planejamento detalhado e adequado onde sejam observados e identificados previamente os fatores cr??ticos da opera????o. Atrav??s do modelo DEQ - Decis??o via Tecnologia da Exce????o Quantificada, procuramos analisar um sistema especialista que permite tornar ainda mais eficaz a gest??o de planejamento or??ament??rio de uma empresa que possui um ERP implementado.

Este trabalho analisa a criação da Lei de Acesso à Informação Pública no Brasil, sob a lente da literatura de formação da agenda da área de políticas públicas. Com isso, buscou-se identificar quem foram os atores na arena política decisória e quais eram seus interesses na pauta do direito à informação. A partir das investigações realizadas por meio de documentos públicos e entrevistas, constatou-se uma particularidade interessante do caso brasileiro: o envolvimento ativo de um corpo burocrático, formado por funcionários do alto escalão da Controladoria Geral da União, que liderou esta agenda pelo Executivo. A tese colocada neste trabalho é a de que uma das motivações da CGU em propor esta agenda foi garantir a abertura de documentos públicos, a fim de obter acesso a documentos e informações fundamentais para o controle interno desempenhado pelo órgão. Nesta lógica, a Lei de Acesso à Informação, de certa forma, contribui para a burocracia controlar a própria burocracia. Este trabalho tem um recorte temporal bastante delimitado: o estudo parte de 2003, data da primeira proposição de projeto de lei para regulamentando o acesso à informação, pela Câmara dos Deputados, até a sanção do projeto de lei elaborado pelo Executivo, em 2011. Ao longo destes nove anos, houve disputas em torno do que seria o direito à informação pública, a quem serviriam tais informações e quem conduziria esta pauta na agenda governamental. Como veremos, o Executivo foi o ator com mais recursos e poder de influência no campo decisório / This Dissertation sought to analyse the passage of the Freedom of Information Law in Brazil, known as Access to Public Information Law, through the lens of agenda-setting literature in public policy. The aim of this study is to identify the players at the political arena and their role in designing and negotiating a bill that guarantees access to public information and to their interest in advocating for the right to information and for the public transparency. From the investigations carried out by analysing public documents and interviews, it was found an interesting feature of the Brazilian case: the active involvement of a bureaucratic body composed of senior officials of the Federal Comptroller General (CGU), who led this agenda by the Executive. The thesis of this research is that one of the main motivation of the CGU in this agenda was to ensure the opening of public documents in order to gain access to documents and to key information about the transfer of federal government resources and funds to states and municipalities for internal control purposes. The Brazilian Access to Public Information Law, somehow, allows the state bureaucracy to control bureaucracy itself. This work comprises a delimited period: it starts in 2003, when the first proposal of a bill to regulate access to information was presented at the Chamber of Deputies, by a member of the Parliament, until the sanction of the bill that was made by the Executive, in 2011. During these nine years, there were disputes over what should be the right to public information, to whom such information would be useful and for what purpose and who would lead this agenda. As we shall see, the Executive, represented by CGU was the actor with more resources and power to bargain in favour of this agenda at the decision-making arena