Uma contribuição à implantação do orçamento empresarial em um sistema integrado de gestão

• Ano de defesa: 2006
• Autor(a) principal: Batista, José Glayson Nogueira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Orçamento nas empresas; Enterprise Resource Planning
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/21425

In the present competitive scenary, information is the most valuable product of organizations. Based on it, decisions are made about what to do, how to do, where to do and when to do. It’s the managers’ responsibility to use a system of information that provides the receiving of those pieces of information opportunely. To do so, it’s necessary to invest in instruments that allow the built of this system of information. Within the universe of available instruments, two of them are object of study of this research: business budget and integrated management system, better known as ERP system. The general goal of this study is to present a contribution to the implantation of the business budget within an integrated management system. The research is based on the presupposition that nowadays the integrated management systems are not satisfactoryly structured to the receival of the budget tool, therefore needing some adjustments to make this function available. The research was made from the study of a case in a capital stock company in the state of Ceara. The methodological reference presents the main characteristics involved both in budget and ERP system. The contribution of the research was developed through a model of implantation of the business budget in the integrated management system, based on the reality of the company in the case study. The model enabled, through a simulation, the use of the ERP system in the creation and maintenance of the tool of business budget, creating, in that way, a larger perspective of integration, if properly adjusted, between these two management tools, therefore bringing about to the managers more agility and credibility of the information necessary to the making of decisions in companies.