Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada
Ano de defesa: | 2009 |
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Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
Departamento: |
Ciências Cont. Atuariais
|
País: |
BR
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | https://tede2.pucsp.br/handle/handle/1749 |
Resumo: | This research was motivated by a desire to perform specifically the administrative environment of small business company in Brazil, spot checking the organizations from the businesses standpoint of financial and accounting, when accounting services are outsourced and how the outsourcing strategy can affect the process of decision making. Another reason for the study was the report issued by the Brazilian Service to Support Micro and Small Enterprises, entitled "Contributing Factors and Survival Rates and Mortality of Micro and Small Enterprises in Brazil," which shows statistics about the economic and financial performance, survival rates, as well as the main causes of mortality for this type of business organization in our country, specifically in the period from 2003 to 2005. According to the report, one of the mortality factors of micro and small enterprises in Brazil is the lack of planning. Based on that our proposal it was to analyze the aspects related to the financial planning, addressing the strengths, benefits, efforts, weaknesses and risks of not planning financially an organization. Also the research presents the "small business" concept and the reasons for / to their existence. Likewise, it was analyzed the aspects of accounting, its history, its evolution over time, to the technological developments and their impact on small business and accounting service providers. The study seeks to contribute to the concept of outsourcing, focusing on business process outsourcing accounting, explaining the reasons for adopting this type of management strategy domestically. Theory the research it is supported by technical literature, in scientific papers, articles and specialized sites. The applicability is given through a case study involving two companies. A small consulting firm of information technology area, named as Company A, and a company that provides accounting services, called Company B. In this particular case, Company B is a service provider from Company A. The survey was conducted with questionnaires and the results of this it is that there is no process to develop and to monitor the financial planning for small businesses that outsource their accounting, answering the main research question. The results was based on evidences, such as: - lack of technical management of the company in accounting matters, one of the factors responsible for the outsourcing option, - lack of appropriate technical criteria to contract and outsource critical activities to its own operation; - establishing the lack of a mature process for the preparation and monitoring of financial planning. Positively, the survey revealed that Company A is aware about the benefits of the use and risks of not using the financial planning. Regarding Company B, has demonstrated not be prepared to provide services for the preparation and monitoring of financial planning, despite not being their own focus. Revealed the lack of technical expertise to conduct such a process, not showing awareness of the strengths, benefits, weaknesses and risks to prepare and deliver financial planning as part of its services portfolio, even for monitoring their own performance |
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Galegale, Napoleão VerardiBelo, Luiz Carlos2016-04-25T18:40:41Z2010-01-082009-10-01Belo, Luiz Carlos. Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada. 2009. 134 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2009.https://tede2.pucsp.br/handle/handle/1749This research was motivated by a desire to perform specifically the administrative environment of small business company in Brazil, spot checking the organizations from the businesses standpoint of financial and accounting, when accounting services are outsourced and how the outsourcing strategy can affect the process of decision making. Another reason for the study was the report issued by the Brazilian Service to Support Micro and Small Enterprises, entitled "Contributing Factors and Survival Rates and Mortality of Micro and Small Enterprises in Brazil," which shows statistics about the economic and financial performance, survival rates, as well as the main causes of mortality for this type of business organization in our country, specifically in the period from 2003 to 2005. According to the report, one of the mortality factors of micro and small enterprises in Brazil is the lack of planning. Based on that our proposal it was to analyze the aspects related to the financial planning, addressing the strengths, benefits, efforts, weaknesses and risks of not planning financially an organization. Also the research presents the "small business" concept and the reasons for / to their existence. Likewise, it was analyzed the aspects of accounting, its history, its evolution over time, to the technological developments and their impact on small business and accounting service providers. The study seeks to contribute to the concept of outsourcing, focusing on business process outsourcing accounting, explaining the reasons for adopting this type of management strategy domestically. Theory the research it is supported by technical literature, in scientific papers, articles and specialized sites. The applicability is given through a case study involving two companies. A small consulting firm of information technology area, named as Company A, and a company that provides accounting services, called Company B. In this particular case, Company B is a service provider from Company A. The survey was conducted with questionnaires and the results of this it is that there is no process to develop and to monitor the financial planning for small businesses that outsource their accounting, answering the main research question. The results was based on evidences, such as: - lack of technical management of the company in accounting matters, one of the factors responsible for the outsourcing option, - lack of appropriate technical criteria to contract and outsource critical activities to its own operation; - establishing the lack of a mature process for the preparation and monitoring of financial planning. Positively, the survey revealed that Company A is aware about the benefits of the use and risks of not using the financial planning. Regarding Company B, has demonstrated not be prepared to provide services for the preparation and monitoring of financial planning, despite not being their own focus. Revealed the lack of technical expertise to conduct such a process, not showing awareness of the strengths, benefits, weaknesses and risks to prepare and deliver financial planning as part of its services portfolio, even for monitoring their own performanceEsta pesquisa foi motivada pela vontade de analisar especificamente, o ambiente administrativo da pequena empresa no Brasil, verificando in loco sua forma de organização do ponto de vista financeiro e contábil, quando os serviços contábeis são terceirizados, bem como a estratégia de terceirização pode afetar o processo de tomada de decisão. Outro agente motivador do estudo foi o relatório do Serviço de Apoio às Micros e Pequenas Empresas, intitulado Fatores Condicionantes e Taxas de Sobrevivência e Mortalidade das Micro e Pequenas Empresas no Brasil , que mostra dados estatísticos acerca do desempenho econômico-financeiro, das taxas de sobrevivência, assim como as principais causas da mortalidade deste tipo de organização empresarial em nosso país, especificamente no período de 2003 a 2005. De acordo com o relatório, um dos fatores de mortalidade das micro e pequenas empresas no Brasil é a falta de planejamento. Para tanto são analisados os aspectos relacionados ao planejamento financeiro, abordando a importância, os benefícios e, também, os esforços e riscos de não se planejar financeiramente uma organização. Apresenta-se o conceito de pequena empresa e os motivos de/para sua existência. Do mesmo modo são analisados os aspectos relacionados à contabilidade, sua história, sua evolução ao longo do tempo, até a evolução tecnológica e seus impactos na pequena empresa e nos prestadores de serviços contábeis. O estudo procura contribuir com o conceito de terceirização, discorrendo sobre o processo de terceirização contábil, sobre os cuidados e motivos para a adoção deste tipo de estratégia de gestão no Brasil. Metodologicamente foi realizado levantamento bibliográfico, em trabalhos científicos, artigos e sítios especializados. Sua aplicabilidade se deu por meio de um estudo de caso envolvendo duas empresas. Uma pequena empresa de consultoria na área de tecnologia de informação, denominada Empresa A, e uma empresa prestadora de serviços contábeis, denominada Empresa B. Neste caso específico, a Empresa B é prestadora de serviços da Empresa A. A pesquisa foi realizada com questionários e nos resultados obtidos foi possível concluir que não há elaboração e acompanhamento do planejamento financeiro para pequenas empresas que terceirizam a contabilidade, respondendo à questão problematizante da pesquisa. A conclusão foi embasada por evidências, tais como: - falta de conhecimento técnico da gestão da Empresa A, na matéria contábil, um dos fatores responsável pela opção de terceirização; - falta de critério técnico adequado para contratar e terceirizar atividades fundamentais para a sobrevivência da empresa; - constatação da inexistência de um processo maduro para a elaboração e acompanhamento do planejamento financeiro. Positivamente, a pesquisa revelou que Empresa A tem consciência dos benefícios da utilização e dos riscos da não utilização do planejamento financeiro. Quanto à Empresa B, esta demonstrou não estar preparada para prestar serviços de elaboração e acompanhamento de planejamento financeiro, em que pese não ser seu foco. Evidenciou falta de conhecimento técnico para a condução de tal processo, não demonstrando consciência quanto à importância, benefícios e riscos de preparar e oferecer o planejamento financeiro como parte do seu portfólio serviços, nem mesmo para acompanhamento do seu próprio desempenhoapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/2994/Luiz%20Carlos%20Belo.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBRCiências Cont. AtuariaisPlanejamento financeiroPequenas empresasContabilidade terceirizadaAdministracao financeiraContabilidadePequenas e medias empresas -- FinancasTerceirizacaoFinancial planningSmall businessAccountingOutsourcingOutsourced accountingCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISContribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizadainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTLuiz Carlos Belo.pdf.txtLuiz Carlos Belo.pdf.txtExtracted texttext/plain248296https://repositorio.pucsp.br/xmlui/bitstream/handle/1749/3/Luiz%20Carlos%20Belo.pdf.txt06ad56fe2c2010884cd65670507eedf4MD53ORIGINALLuiz Carlos Belo.pdfapplication/pdf612411https://repositorio.pucsp.br/xmlui/bitstream/handle/1749/1/Luiz%20Carlos%20Belo.pdf45554b524b26a7f1df083db7f2f18d68MD51THUMBNAILLuiz Carlos Belo.pdf.jpgLuiz Carlos Belo.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/1749/2/Luiz%20Carlos%20Belo.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD52handle/17492023-11-27 10:52:44.948oai:repositorio.pucsp.br:handle/1749Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2023-11-27T13:52:44Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada |
title |
Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada |
spellingShingle |
Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada Belo, Luiz Carlos Planejamento financeiro Pequenas empresas Contabilidade terceirizada Administracao financeira Contabilidade Pequenas e medias empresas -- Financas Terceirizacao Financial planning Small business Accounting Outsourcing Outsourced accounting CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada |
title_full |
Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada |
title_fullStr |
Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada |
title_full_unstemmed |
Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada |
title_sort |
Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada |
author |
Belo, Luiz Carlos |
author_facet |
Belo, Luiz Carlos |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Galegale, Napoleão Verardi |
dc.contributor.author.fl_str_mv |
Belo, Luiz Carlos |
contributor_str_mv |
Galegale, Napoleão Verardi |
dc.subject.por.fl_str_mv |
Planejamento financeiro Pequenas empresas Contabilidade terceirizada Administracao financeira Contabilidade Pequenas e medias empresas -- Financas Terceirizacao |
topic |
Planejamento financeiro Pequenas empresas Contabilidade terceirizada Administracao financeira Contabilidade Pequenas e medias empresas -- Financas Terceirizacao Financial planning Small business Accounting Outsourcing Outsourced accounting CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Financial planning Small business Accounting Outsourcing Outsourced accounting |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
This research was motivated by a desire to perform specifically the administrative environment of small business company in Brazil, spot checking the organizations from the businesses standpoint of financial and accounting, when accounting services are outsourced and how the outsourcing strategy can affect the process of decision making. Another reason for the study was the report issued by the Brazilian Service to Support Micro and Small Enterprises, entitled "Contributing Factors and Survival Rates and Mortality of Micro and Small Enterprises in Brazil," which shows statistics about the economic and financial performance, survival rates, as well as the main causes of mortality for this type of business organization in our country, specifically in the period from 2003 to 2005. According to the report, one of the mortality factors of micro and small enterprises in Brazil is the lack of planning. Based on that our proposal it was to analyze the aspects related to the financial planning, addressing the strengths, benefits, efforts, weaknesses and risks of not planning financially an organization. Also the research presents the "small business" concept and the reasons for / to their existence. Likewise, it was analyzed the aspects of accounting, its history, its evolution over time, to the technological developments and their impact on small business and accounting service providers. The study seeks to contribute to the concept of outsourcing, focusing on business process outsourcing accounting, explaining the reasons for adopting this type of management strategy domestically. Theory the research it is supported by technical literature, in scientific papers, articles and specialized sites. The applicability is given through a case study involving two companies. A small consulting firm of information technology area, named as Company A, and a company that provides accounting services, called Company B. In this particular case, Company B is a service provider from Company A. The survey was conducted with questionnaires and the results of this it is that there is no process to develop and to monitor the financial planning for small businesses that outsource their accounting, answering the main research question. The results was based on evidences, such as: - lack of technical management of the company in accounting matters, one of the factors responsible for the outsourcing option, - lack of appropriate technical criteria to contract and outsource critical activities to its own operation; - establishing the lack of a mature process for the preparation and monitoring of financial planning. Positively, the survey revealed that Company A is aware about the benefits of the use and risks of not using the financial planning. Regarding Company B, has demonstrated not be prepared to provide services for the preparation and monitoring of financial planning, despite not being their own focus. Revealed the lack of technical expertise to conduct such a process, not showing awareness of the strengths, benefits, weaknesses and risks to prepare and deliver financial planning as part of its services portfolio, even for monitoring their own performance |
publishDate |
2009 |
dc.date.issued.fl_str_mv |
2009-10-01 |
dc.date.available.fl_str_mv |
2010-01-08 |
dc.date.accessioned.fl_str_mv |
2016-04-25T18:40:41Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
Belo, Luiz Carlos. Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada. 2009. 134 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2009. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/1749 |
identifier_str_mv |
Belo, Luiz Carlos. Contribuição para o estudo do planejamento financeiro em pequenas empresas com contabilidade terceirizada. 2009. 134 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2009. |
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Ciências Cont. Atuariais |
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Pontifícia Universidade Católica de São Paulo |
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