A aplica????o do modelo de decis??o da gest??o econ??mica ??s decis??es de investimento e manuten????o de um sistema de gest??o - ERP

• Main Author: Giacomazi, Luiz Cezar
• Other Authors: Oliveira, Antonio Benedito Silva
• Format: Others
• Language: Portuguese
• Published: FECAP - Faculdade Escola de Com??rcio ??lvares Penteado 2015
• Subjects: Controladoria; Sistemas de informa????o gerencial - Processo decis??rio; Investimentos - Avalia????o; Management information systems; Investiments; Controllership; Decision making; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Online Access: http://132.0.0.61:8080/tede/handle/tede/648

Made available in DSpace on 2015-12-04T11:45:34Z (GMT). No. of bitstreams: 1 Luiz_Cezar_Giacomazi.pdf: 758571 bytes, checksum: 9355d11a442ffb455b8780ced40d55a6 (MD5) Previous issue date: 2005-07-18 === The continuously growing volume of resources invested in technology and, mainly, on ERP calls management software, has brought companies towards a step of making decisions in order to evaluate the results and benefits that are targeted and expected with the deployment of such solutions. With such objective, improvements on processes for measuring and evaluating the investments made to the implementation of these systems have been growing, most of the times influenced by the demands of managers and stockholders. In order to have the decision-making processes better performed the use of financial and economic managerial methods are part of the distinct solutions eligible. This paper has the main goal of collaborating in this sense and, by applying an economic standpoint, most precisely focusing the concepts of the economic management of assets, in order to bring a fruitful contribution to turn these companies able to obtain reliable information for making decisions, during the whole process, related to investments on ERP management software. Another objective of this project is to evaluate how the companies that utilize ERP systems assess the benefits and required investments for deploying the system, and this assessment is made through an empiric research, based on other researches, equally important, performed in the USA during 2002. The research has the objective of raising three points of major relevance, these being related to the demands that currently arise in the companies regarding these same investments - which decision-making groups are part of the approval processes of ERP systems' investments and which are the technicalities utilized by the companies to evaluate the return of investments (ROI) of such systems. The method utilized to perform this job was accomplished through an empiric and bibliographic research, which has allowed the theoretic fundamentals of the collected data, and the sampling of an example utilizing the financial management of fixed assets as a way of evaluating the investment options. Through the answers obtained with this research, as well as from the example, it was possible to verify that the companies, in general, although they use some evaluation methods, are not feeling comfortable with the results obtained, neither with the evaluation methods, which vary from company to company. There is also a certain fear regarding the information provided by the companies that provide ERP software related to the ROI amount that is calculated; that all exemplifies that there is still a wide field of action to be improved in terms of investments evaluation and ERP systems' maintenance. === O crescente volume de recursos investidos em tecnologia e, principalmente, em software de gest??o chamado ERP, tem feito com que as empresas passem a tomar a????es no sentido de avaliar os resultados e benef??cios pretendidos e esperados com essas solu????es. Com esse objetivo, a melhoria nos processos de mensura????o e avalia????o de investimentos desses sistemas tem crescido muitas vezes influenciadas pelas exig??ncias dos gestores e acionistas. Para que os processos de tomada de decis??o, possam ser mais bem desempenhados, as utiliza????es de m??todos financeiros e de gest??o econ??mica fazem parte do arcabou??o de solu????es poss??veis de utiliza????o. Este trabalho tem como principal meta colaborar nesse sentido, e ?? luz da gest??o econ??mica, mais precisamente dos conceitos de gest??o econ??mica para ativos fixos, trazer uma contribui????o para que as empresas possam obter informa????es confi??veis para a tomada de decis??es, durante todo o processo, de investimento em software de gest??o - ERP. Outro objetivo do projeto ?? avaliar como empresas que utilizam os sistemas ERP avaliam os benef??cios e investimentos necess??rios para a utiliza????o do sistema, sendo esta avalia????o feita a partir de uma pesquisa emp??rica, baseada em uma outra pesquisa, de igual import??ncia, realizada nos Estados Unidos em 2002. A pesquisa tem como objetivo levantar tr??s pontos de maior relev??ncia, sendo esses, relativos as exig??ncias existentes nas empresas com rela????o a esses investimentos, quais os grupos decis??rios est??o envolvidos nos processos de aprova????o de investimentos de sistemas ERP e quais as t??cnicas utilizadas pelas empresas para avaliar o retorno de investimentos nesses sistemas. O m??todo utilizado para a realiza????o do trabalho foi atrav??s de uma pesquisa emp??rica e bibliogr??fica, que possibilitou a fundamenta????o te??rica dos dados colhidos, e a exposi????o de um exemplo com a utiliza????o da gest??o econ??mica de ativos fixos como forma de avalia????o das op????es de investimento. Atrav??s das respostas obtidas com a pesquisa bem como do exemplo, foi poss??vel verificar que as empresas de uma forma geral apesar de utilizarem m??todos de avalia????o, n??o se sentem confort??veis com os resultados obtidos, bem como os m??todos utilizados que variam de empresa para empresa. Existe um receio com rela????o ??s informa????es fornecidas pelas empresas fornecedoras de software de gest??o ERP, com rela????o aos retornos de investimento calculados pelas mesmas, isto tudo, demonstra que ainda se tem um campo grande a ser melhorado em termos de avalia????o de investimentos e manuten????o de sistemas ERP.