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Abstract(s)
O presente estudo de caso teve como objetivo responder à seguinte questão de investigação: como e porquê usar o sistema Enterprise Resource Planning (ERP) para melhorar o controlo de gestão. O enquadramento teórico desenvolveu-se no âmbito do sistema ERP, enquanto instrumento de controlo de gestão, sendo evidenciadas as implicações, vantagens e limitações da implementação e utilização do mesmo. O estudo de caso foi aplicado numa empresa de pequena dimensão pertencente ao setor do comércio por grosso que tem um sistema integrado de gestão (software PHC) implementado há vários anos. Foram reunidos dados qualitativos, através da recolha de documentos, observação participante e entrevista ao gerente da empresa em análise. Os resultados explanados providenciaram resposta à pergunta de investigação elaborada e evidenciaram o contributo teórico que tem a agregação do sistema ERP e do controlo de gestão. Assim, constitui um apoio substancial na tomada de decisão e no planeamento e cumprimento de estratégias/objetivos. Em termos de utilidade prática, foram realçadas as oportunidades de melhoria no controlo de gestão, com a utilização do software PHC, destacando-se a operacionalização de um controlo de custos por veículo e por condutor e o processamento de salários e ajudas de custo.
The present case study aimed to answer the following research question: how and why to use the Enterprise Resource Planning (ERP) system to improve management control. The theoretical framework was developed within the scope of the ERP system, as a management control instrument, highlighting the implications, advantages and limitations of its implementation and use. The case study was applied in a small company belonging to the wholesale trade sector that has an integrated management system (PHC software) implemented for several years. Qualitative data were gathered, through the collection of documents, participant observation and interview with the manager of the company under analysis. The explained results provided an answer to the research question elaborated and showed the theoretical contribution that has aggregation of the ERP system and the management control. Thus, it constitutes a substantial support in decision making and, in the planning, and fulfillment of strategies/objectives. In terms of practical utility, opportunities for improving management control were highlighted, with the use of PHC software, standing out, the operationalization of a cost control per vehicle and per driver and the processing of wages and per allowances.
The present case study aimed to answer the following research question: how and why to use the Enterprise Resource Planning (ERP) system to improve management control. The theoretical framework was developed within the scope of the ERP system, as a management control instrument, highlighting the implications, advantages and limitations of its implementation and use. The case study was applied in a small company belonging to the wholesale trade sector that has an integrated management system (PHC software) implemented for several years. Qualitative data were gathered, through the collection of documents, participant observation and interview with the manager of the company under analysis. The explained results provided an answer to the research question elaborated and showed the theoretical contribution that has aggregation of the ERP system and the management control. Thus, it constitutes a substantial support in decision making and, in the planning, and fulfillment of strategies/objectives. In terms of practical utility, opportunities for improving management control were highlighted, with the use of PHC software, standing out, the operationalization of a cost control per vehicle and per driver and the processing of wages and per allowances.
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Keywords
Controlo de gestão Sistemas ERP Software PHC Pequenas e médias empresas Estudo de caso