O papel da controladoria como business partner

Detalhes bibliográficos
Autor(a) principal: Arenales, Alexandre Daniel Roca
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
Texto Completo: http://dspace.mackenzie.br/handle/10899/26339
Resumo: The traditional view and the stereotype of controlling as bean-counter, book keeper, watchdog, number crunching and scorekeeping, which often had an exclusive focus on financial analysis of the past, have gradually been replaced by a closer business partnering role, leading to new terms such as the business oriented, change agent, internal consultant, co-pilot and business partner. At BASF, the role as business partner in controlling, started in 2006 with the implementation of the Controller Mission concept, consolidating its position in 2009 with the Business Partnering Initiative. The overall objective of this research, attending the demands and needs of BASF, was to evaluate the business partnering level in controlling with its internal customers. The specific objectives aimed to verify the difference in the evaluation of controlling business partnering level: 1) between controlling group and its internal customers; 2) between the different locations; 3) according to the different internal controlling customers areas. A survey was conducted with controlling employees and with BASF managers in South America. A metric scale of four point was used to assess the frequency of controlling acting as business partners, according to the 36 skills provided by BASF in three major perspectives personal requirements, interaction skills and commercial attitude. The survey results showed that, in general, there is a positive evaluation of the controlling business partnering role in BASF. Among the respondents, 82% positively evaluated the controlling business partnering role, with 31% and 51% said that “Always” and “Often”, controlling is business partner respectively. The minority (2%) assessed that controlling "Never" acts as a business partner and 15% of the respondents assessed that controlling "Seldom" acts as a business partner. Among the characteristics best evaluated: controlling act in compliance with established policies / standards; controlling is open and a loyal approach to the people; controlling build or actively maintain trustful relationships / networks. On the other hand, the characteristic with low evaluation by the respondents: comparison of BASF's performance with competitors; anticipation of externalities as new opportunities and risks; business status overview in a minute; refer regularly to the BASF strategy; and translating complex issues into simple language. It was found that controlling area has a more positive self-assessment as its business partner performance, in comparison to assessment by its internal customers, showing a gap between the assessments of the two groups. In addition, there was a less positive assessment from the respondents in Brazil, compared with the assessment made by the respondents in other countries in South America. However, as the evaluated characteristics were similar between the locations, it is possible to implement regional measures to improve business partnering level. Finally, the results confirmed that there is a difference between the business partnering level according to the different areas of its internal customers, although, in general, the points of improvements and strengths, were concentrated on the same characteristics raised.
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spelling 2016-06-07T11:56:30Z2020-05-28T18:17:45Z2020-05-28T18:17:45Z2016-02-02Arenales, Alexandre Daniel Roca. O papel da controladoria como business partner. 2016. [86 f.]. Dissertação( Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, [São Paulo] .http://dspace.mackenzie.br/handle/10899/26339The traditional view and the stereotype of controlling as bean-counter, book keeper, watchdog, number crunching and scorekeeping, which often had an exclusive focus on financial analysis of the past, have gradually been replaced by a closer business partnering role, leading to new terms such as the business oriented, change agent, internal consultant, co-pilot and business partner. At BASF, the role as business partner in controlling, started in 2006 with the implementation of the Controller Mission concept, consolidating its position in 2009 with the Business Partnering Initiative. The overall objective of this research, attending the demands and needs of BASF, was to evaluate the business partnering level in controlling with its internal customers. The specific objectives aimed to verify the difference in the evaluation of controlling business partnering level: 1) between controlling group and its internal customers; 2) between the different locations; 3) according to the different internal controlling customers areas. A survey was conducted with controlling employees and with BASF managers in South America. A metric scale of four point was used to assess the frequency of controlling acting as business partners, according to the 36 skills provided by BASF in three major perspectives personal requirements, interaction skills and commercial attitude. The survey results showed that, in general, there is a positive evaluation of the controlling business partnering role in BASF. Among the respondents, 82% positively evaluated the controlling business partnering role, with 31% and 51% said that “Always” and “Often”, controlling is business partner respectively. The minority (2%) assessed that controlling "Never" acts as a business partner and 15% of the respondents assessed that controlling "Seldom" acts as a business partner. Among the characteristics best evaluated: controlling act in compliance with established policies / standards; controlling is open and a loyal approach to the people; controlling build or actively maintain trustful relationships / networks. On the other hand, the characteristic with low evaluation by the respondents: comparison of BASF's performance with competitors; anticipation of externalities as new opportunities and risks; business status overview in a minute; refer regularly to the BASF strategy; and translating complex issues into simple language. It was found that controlling area has a more positive self-assessment as its business partner performance, in comparison to assessment by its internal customers, showing a gap between the assessments of the two groups. In addition, there was a less positive assessment from the respondents in Brazil, compared with the assessment made by the respondents in other countries in South America. However, as the evaluated characteristics were similar between the locations, it is possible to implement regional measures to improve business partnering level. Finally, the results confirmed that there is a difference between the business partnering level according to the different areas of its internal customers, although, in general, the points of improvements and strengths, were concentrated on the same characteristics raised.A tradicional visão e os estereótipos da controladoria como bean-counter (contador de feijão), book keeper (guardador de livros), watchdog (cão de guarda), number crunching (triturador de números) e scorekeeping (registro de informações), que muitas vezes tinha uma orientação exclusiva para análises financeiras do passado, tem gradualmente sido substituídas por uma função de maior proximidade dos parceiros de negócios, dando lugar a novos termos como, o de business oriented (orientação para o negócio), change agent (agente de mudança), internal consultant (consultor interno), co-pilot (copiloto) e business partner (parceiro de negócios). Na BASF, este papel de business partnering (parceria de negócio) na controladoria, iniciou-se em 2006 com a implementação do conceito Controller Mission (Missão do Controller), consolidando-se em 2009 com a iniciativa Business Partnering. O objetivo geral deste trabalho, atendendo as demandas e necessidades da BASF, consistiu em avaliar o nível de business partnering da controladoria junto a seus clientes internos. Com os objetivos específicos de verificar: a) a diferença na avaliação do nível de business partnering entre a área de controladoria e seus clientes internos; b) a diferença na avaliação do nível de business partnering entre as diferentes localidades; e c) a diferença na avaliação do nível de business partnering de acordo com as diferentes áreas de atuação dos clientes internos da controladoria. Foi feita uma pesquisa do tipo survey com os colaboradores da área de controladoria e com os gestores da BASF na América do Sul. A pesquisa utilizou uma escala métrica de quatro pontos para avaliar a frequência de atuação da controladoria como business partner, de acordo com as 36 características previstas pela própria BASF, dentro de três perspectivas chaves: requerimentos pessoais, habilidades de interação e atitude comercial. Os resultados da pesquisa mostraram que, de um modo geral, há uma avaliação positiva quanto ao papel de business partnering da controladoria da BASF. Dentre os respondentes, 82% avaliaram positivamente o papel de business partnering da controladoria, sendo que 31% e 51% avaliaram que “Sempre” e “Frequentemente”, a controladoria atua como business partner respectivamente. A minoria (2%) avaliou que a controladoria “Nunca” atua como business partner e 15% dos respondentes avaliou que a controladoria “Raramente” atua como business partner. Dentre as características mais bem avaliadas estão: a atuação da controladoria em conformidade com as políticas e normas estabelecidas; abordagem aberta e leal com as pessoas; e construção ou proativa manutenção das relações e redes de confiança. Por outro lado, as características menos bem avaliadas pelos respondentes estão: a comparação do desempenho da BASF com o dos concorrentes; antecipação de externalidades como novas oportunidades e riscos; síntese do status do negócio em um minuto; referir-se regularmente à estratégia da BASF; e traduzir temas complexos em uma linguagem simples. Foi constatado que a área de controladoria tem uma auto-avaliação mais positiva quanto a sua atuação de business partner, em relação a avaliação realizada pelos seus clientes internos, evidenciando-se um gap entre a avaliação dos dois grupos. Além disso, verificou-se uma avaliação menos positiva dentre os respondentes no Brasil, em comparação com a avaliação realizada pelos respondentes em outros países da América do Sul. No entanto, conforme as questões ou características avaliadas apresentaram similaridades entre as localidades, entende-se que as ações de melhorias do business partnering tomadas pela empresa, possam se dar de forma regional. Finalmente, os resultados confirmaram que há diferença entre o nível de avaliação do business partnering da controladoria segundo as áreas de atuação dos seus clientes internos, embora, de um modo geral, os pontos de melhorias e pontos fortes, concentraram-se nas mesmas questões e características levantadas.application/pdfporUniversidade Presbiteriana MackenzieControladoria EmpresarialUPMBrasilCentro de Ciências Sociais e Aplicadas (CCSA)business partneringcontroladoriapapel da controladoriacontabilidade gerencialCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESASO papel da controladoria como business partnerinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisCesar, Ana Maria Roux Valentini Coelhohttp://lattes.cnpq.br/0742721719374242Oyadomari, José Carlos TiomatsuParisi, Claudiohttp://lattes.cnpq.br/5098861209735069Arenales, Alexandre Daniel Rocahttp://tede.mackenzie.br/jspui/retrieve/10669/ALEXANDRE%20DANIEL%20ROCA%20ARENALES.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/2794/2/ALEXANDRE%20DANIEL%20ROCA%20ARENALES.pdfbusiness partneringcontrollingcontrolling role and management accountinginfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEOREORE.xmltext/xml2948http://dspace.mackenzie.br/bitstream/10899/26339/1/ORE.xmlb2b06f91cd2150a12032c8d819cf509aMD5110899/263392020-05-28 15:17:45.088Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI
dc.title.por.fl_str_mv O papel da controladoria como business partner
title O papel da controladoria como business partner
spellingShingle O papel da controladoria como business partner
Arenales, Alexandre Daniel Roca
business partnering
controladoria
papel da controladoria
contabilidade gerencial
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS
title_short O papel da controladoria como business partner
title_full O papel da controladoria como business partner
title_fullStr O papel da controladoria como business partner
title_full_unstemmed O papel da controladoria como business partner
title_sort O papel da controladoria como business partner
author Arenales, Alexandre Daniel Roca
author_facet Arenales, Alexandre Daniel Roca
author_role author
dc.contributor.advisor1.fl_str_mv Cesar, Ana Maria Roux Valentini Coelho
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/0742721719374242
dc.contributor.referee1.fl_str_mv Oyadomari, José Carlos Tiomatsu
dc.contributor.referee2.fl_str_mv Parisi, Claudio
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/5098861209735069
dc.contributor.author.fl_str_mv Arenales, Alexandre Daniel Roca
contributor_str_mv Cesar, Ana Maria Roux Valentini Coelho
Oyadomari, José Carlos Tiomatsu
Parisi, Claudio
dc.subject.por.fl_str_mv business partnering
controladoria
papel da controladoria
contabilidade gerencial
topic business partnering
controladoria
papel da controladoria
contabilidade gerencial
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS
description The traditional view and the stereotype of controlling as bean-counter, book keeper, watchdog, number crunching and scorekeeping, which often had an exclusive focus on financial analysis of the past, have gradually been replaced by a closer business partnering role, leading to new terms such as the business oriented, change agent, internal consultant, co-pilot and business partner. At BASF, the role as business partner in controlling, started in 2006 with the implementation of the Controller Mission concept, consolidating its position in 2009 with the Business Partnering Initiative. The overall objective of this research, attending the demands and needs of BASF, was to evaluate the business partnering level in controlling with its internal customers. The specific objectives aimed to verify the difference in the evaluation of controlling business partnering level: 1) between controlling group and its internal customers; 2) between the different locations; 3) according to the different internal controlling customers areas. A survey was conducted with controlling employees and with BASF managers in South America. A metric scale of four point was used to assess the frequency of controlling acting as business partners, according to the 36 skills provided by BASF in three major perspectives personal requirements, interaction skills and commercial attitude. The survey results showed that, in general, there is a positive evaluation of the controlling business partnering role in BASF. Among the respondents, 82% positively evaluated the controlling business partnering role, with 31% and 51% said that “Always” and “Often”, controlling is business partner respectively. The minority (2%) assessed that controlling "Never" acts as a business partner and 15% of the respondents assessed that controlling "Seldom" acts as a business partner. Among the characteristics best evaluated: controlling act in compliance with established policies / standards; controlling is open and a loyal approach to the people; controlling build or actively maintain trustful relationships / networks. On the other hand, the characteristic with low evaluation by the respondents: comparison of BASF's performance with competitors; anticipation of externalities as new opportunities and risks; business status overview in a minute; refer regularly to the BASF strategy; and translating complex issues into simple language. It was found that controlling area has a more positive self-assessment as its business partner performance, in comparison to assessment by its internal customers, showing a gap between the assessments of the two groups. In addition, there was a less positive assessment from the respondents in Brazil, compared with the assessment made by the respondents in other countries in South America. However, as the evaluated characteristics were similar between the locations, it is possible to implement regional measures to improve business partnering level. Finally, the results confirmed that there is a difference between the business partnering level according to the different areas of its internal customers, although, in general, the points of improvements and strengths, were concentrated on the same characteristics raised.
publishDate 2016
dc.date.accessioned.fl_str_mv 2016-06-07T11:56:30Z
2020-05-28T18:17:45Z
dc.date.issued.fl_str_mv 2016-02-02
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dc.identifier.citation.fl_str_mv Arenales, Alexandre Daniel Roca. O papel da controladoria como business partner. 2016. [86 f.]. Dissertação( Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, [São Paulo] .
dc.identifier.uri.fl_str_mv http://dspace.mackenzie.br/handle/10899/26339
identifier_str_mv Arenales, Alexandre Daniel Roca. O papel da controladoria como business partner. 2016. [86 f.]. Dissertação( Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, [São Paulo] .
url http://dspace.mackenzie.br/handle/10899/26339
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