Methodology proposal for budgeting process on manufacturing and logistics organisation
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10071/24938 |
Resumo: | Based on an analysis of the most relevant literature on the topic, and on the solutions proposed by academics or the ones other organisations are implementing, different planning models to better understand the budgeting process, the common difficulties encountered, and the solutions proposed by different agents. As such, this study explores the better budgeting and the beyond budgeting models, as well as the tools these models propose, namely, Activity Based Budgeting, Zero-based budgeting, Rolling Budgeting and External Benchmarking. Having worked on the organisation for more than five years as manager and having a deep knowledge of the used budgeting process the focus was on understanding the difficulties on the budgeting process, the existing proved methods, and tools, and see how they fit on the organisation to propose them as solution. Several of the difficulties and problems mentioned on the literature were identified on the organization’s process and following the author’s view on how to overcome them, actions were proposed though the change of behaviours following the method’s principles or by using the tools available on the mentioned methods. |
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Methodology proposal for budgeting process on manufacturing and logistics organisationOrçamento -- BudgetKpiPerformanceProdução -- ProductionJuiceMethodologyBetter budgetingBeyond budgetingABBActivity Based BudgetingRolling forecastsBased on an analysis of the most relevant literature on the topic, and on the solutions proposed by academics or the ones other organisations are implementing, different planning models to better understand the budgeting process, the common difficulties encountered, and the solutions proposed by different agents. As such, this study explores the better budgeting and the beyond budgeting models, as well as the tools these models propose, namely, Activity Based Budgeting, Zero-based budgeting, Rolling Budgeting and External Benchmarking. Having worked on the organisation for more than five years as manager and having a deep knowledge of the used budgeting process the focus was on understanding the difficulties on the budgeting process, the existing proved methods, and tools, and see how they fit on the organisation to propose them as solution. Several of the difficulties and problems mentioned on the literature were identified on the organization’s process and following the author’s view on how to overcome them, actions were proposed though the change of behaviours following the method’s principles or by using the tools available on the mentioned methods.Baseado numa análise da literatura mais relevante sobre o tema, nas soluções propostas por académicos ou nas implementadas por outras organizações, nos diferentes modelos de planeamento para melhor entender o processo de orçamentação, as dificuldades mais comuns e as soluções apresentadas pelos diferentes agentes. Dessa forma, este estudo explora os modelos “better budgeting” e “beyond budgeting”, assim como as ferramentas propostas por estes, nomeadamente, “Activity Based Busgeting”, “Zero-based budgeting”, “Rolling Budgeting” e “External Benchmarking”. Tendo trabalhado na organização por mais de 5 anos em funções de gestão de departamento e tendo um conhecimento profundo do processo de orçamentação utilizado, o foco deste trabalho ficou no entendimento das dificuldades do processo de orçamentação, os métodos e ferramentas comprovados, verificar como estes se encaixam na organização e propô-los como solução. Várias das dificuldades e problemas referenciados na literatura foram identificados no processo da organização e, seguindo o entendimento dos autores em como ultrapassá-los, foram propostas acções através de alterações comportamentais seguindo os princípios identificados nos métodos ou pelo uso das ferramentas disponíveis nos métodos mencionados.2022-04-01T10:36:02Z2022-02-09T00:00:00Z2022-02-092021-12info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10071/24938TID:202943623engSerol, Paulo António Gromichoinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:54:27Zoai:repositorio.iscte-iul.pt:10071/24938Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:27:29.463568Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Methodology proposal for budgeting process on manufacturing and logistics organisation |
title |
Methodology proposal for budgeting process on manufacturing and logistics organisation |
spellingShingle |
Methodology proposal for budgeting process on manufacturing and logistics organisation Serol, Paulo António Gromicho Orçamento -- Budget Kpi Performance Produção -- Production Juice Methodology Better budgeting Beyond budgeting ABB Activity Based Budgeting Rolling forecasts |
title_short |
Methodology proposal for budgeting process on manufacturing and logistics organisation |
title_full |
Methodology proposal for budgeting process on manufacturing and logistics organisation |
title_fullStr |
Methodology proposal for budgeting process on manufacturing and logistics organisation |
title_full_unstemmed |
Methodology proposal for budgeting process on manufacturing and logistics organisation |
title_sort |
Methodology proposal for budgeting process on manufacturing and logistics organisation |
author |
Serol, Paulo António Gromicho |
author_facet |
Serol, Paulo António Gromicho |
author_role |
author |
dc.contributor.author.fl_str_mv |
Serol, Paulo António Gromicho |
dc.subject.por.fl_str_mv |
Orçamento -- Budget Kpi Performance Produção -- Production Juice Methodology Better budgeting Beyond budgeting ABB Activity Based Budgeting Rolling forecasts |
topic |
Orçamento -- Budget Kpi Performance Produção -- Production Juice Methodology Better budgeting Beyond budgeting ABB Activity Based Budgeting Rolling forecasts |
description |
Based on an analysis of the most relevant literature on the topic, and on the solutions proposed by academics or the ones other organisations are implementing, different planning models to better understand the budgeting process, the common difficulties encountered, and the solutions proposed by different agents. As such, this study explores the better budgeting and the beyond budgeting models, as well as the tools these models propose, namely, Activity Based Budgeting, Zero-based budgeting, Rolling Budgeting and External Benchmarking. Having worked on the organisation for more than five years as manager and having a deep knowledge of the used budgeting process the focus was on understanding the difficulties on the budgeting process, the existing proved methods, and tools, and see how they fit on the organisation to propose them as solution. Several of the difficulties and problems mentioned on the literature were identified on the organization’s process and following the author’s view on how to overcome them, actions were proposed though the change of behaviours following the method’s principles or by using the tools available on the mentioned methods. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-12 2022-04-01T10:36:02Z 2022-02-09T00:00:00Z 2022-02-09 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10071/24938 TID:202943623 |
url |
http://hdl.handle.net/10071/24938 |
identifier_str_mv |
TID:202943623 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799134837783658496 |