Diagnóstico na Política de Remuneração Variável de uma Mineradora

• Ano de defesa: 2021
• Autor(a) principal: Fiuza, Pedro Lopes
• Orientador(a): Mendonça Neto, Octavio Ribeiro de
• Banca de defesa: Parisi, Claudio , Lambiasi, Eduardo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: Beyond Budget; processo orçamentário; motivação; metodologia de diagnóstico
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28485

Beyond Budgeting is a management control system designed for dynamic organizations that use information as a management tool. The goal is to create more adaptable companies, capable of responding quickly to changing market requirements. Controls are made based on the forecast, with the action plan and processes through continuous improvements. The objective of the work was to highlight the weaknesses of the traditional budget in the context of bonus payments, as a way of improving employee motivation, maintaining a more adequate variable remuneration policy. This, in practice, will allow its employees to maintain a good level of performance, generating a competitive advantage within the segment in which they operate. To this end, bibliographic reviews on new budgeting processes, variable remuneration and motivation were cited. The diagnostic methodology was adopted, as it makes it possible to point out opportunities for improvement in the work environment. Through data collection, this methodology will help the organization's managers to understand the extent to which current budget practices stimulate people's interest, dedication and motivation to work, and subsequently propose interventions, if necessary. The research approach was quantitative and qualitative. The quantitative research was done through the Google Forms platform. The target audience was composed of employees eligible for the bonus program, with 140 MCSA employees, with a total of 80% respondents. The qualitative approach, data collection was through interviews with the CFO and the Project Director. The analysis of results shows a good perception of the managers in relation to the traditional budgeting process, suggesting that the exchange of the goal-setting process will not be mandatory, since the managers have direct participation in the current process. It can be inferred that this work brings as a contribution a diagnostic model applicable to other companies, which are also directly affected by exogenous factors to the operation, in order to ascertain whether there is a need to change internal processes.