A incorporação dos sistemas integrados de gestão em empresas concessionárias de serviços públicos : o caso da Companhia de Energia Elétrica da Bahia - COELBA

• Autor(a) principal: Spínola, Lúcia Luz
• Data de Publicação: 2004
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UNIFACS
• Texto Completo: http://teste.tede.unifacs.br:8080/tede/handle/tede/99
• topic: Sistemas Integrados de Gestão; ERPs; Avaliação de Benefícios ERPs; Modelo para Avaliação de Benefícios ERPs; Enterprise Resource Planning; Economic Feasibility; Investment Evaluation Models; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS

The purpose of this study is to analyze the implications of implementing Enterprise Resource Planning Systems (ERPs) in an organization. The case study is based on Companhia de Energia Elétrica da Bahia COELBA, an energy distribution company that implemented ERP more than five years ago. This time period is considered sufficient for an organization to reap the majority of the benefits attributed to ERP. Initially, the study introduces the technology and presents the reasons why an organization might be compelled to implement it. It then describes the difficulties in evaluating the economic feasibility of such an investment through traditional cash flow analysis. Further more, it presents two alternative IT investment evaluation models, both of which are praised by existing technical literature. The alternative methodologies are combined to obtain a broader criterion for the evaluation of information technology projects. The proposed model is then applied through interviews and questionnaires administered to company executives and collaborators. The results indicate that financial analysis alone cannot capture all the benefits provided by ERP given that many of those identified are intangible. The study also shows that some of the best-practices attributed to ERPs are not equally adaptable across the entire organization, but more adherent to areas associated with back-office activities. Finally, the study concludes that the expected benefits from an ERP implementation are not captured immediately. It also suggests that post-implementation evaluations should be continuous to facilitate the resource allocation directed towards achieving expected benefits and therefore enabling a more effective use of the tool.