The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of intangible Managerial Accounting Information: an exploratory study

The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival, of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized-Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results Suggest that in these companies ERP systems are not adequate to support strategic decisions.

A data-mining-based methodology for transmission expansion planning

In recent decades, all over the world, competition in the electric power sector has deeply changed the way this sector’s agents play their roles. In most countries, electric process deregulation was conducted in stages, beginning with the clients of higher voltage levels and with larger electricity consumption, and later extended to all electrical consumers. The sector liberalization and the operation of competitive electricity markets were expected to lower prices and improve quality of service, leading to greater consumer satisfaction. Transmission and distribution remain noncompetitive business areas, due to the large infrastructure investments required. However, the industry has yet to clearly establish the best business model for transmission in a competitive environment. After generation, the electricity needs to be delivered to the electrical system nodes where demand requires it, taking into consideration transmission constraints and electrical losses. If the amount of power flowing through a certain line is close to or surpasses the safety limits, then cheap but distant generation might have to be replaced by more expensive closer generation to reduce the exceeded power flows. In a congested area, the optimal price of electricity rises to the marginal cost of the local generation or to the level needed to ration demand to the amount of available electricity. Even without congestion, some power will be lost in the transmission system through heat dissipation, so prices reflect that it is more expensive to supply electricity at the far end of a heavily loaded line than close to an electric power generation. Locational marginal pricing (LMP), resulting from bidding competition, represents electrical and economical values at nodes or in areas that may provide economical indicator signals to the market agents. This article proposes a data-mining-based methodology that helps characterize zonal prices in real power transmission networks. To test our methodology, we used an LMP database from the California Independent System Operator for 2009 to identify economical zones. (CAISO is a nonprofit public benefit corporation charged with operating the majority of California’s high-voltage wholesale power grid.) To group the buses into typical classes that represent a set of buses with the approximate LMP value, we used two-step and k-means clustering algorithms. By analyzing the various LMP components, our goal was to extract knowledge to support the ISO in investment and network-expansion planning.

Planning, Cooperation and Competition: A case study in industry and construction in a Portuguese Region

In the present paper we analyzed the behavior of firms in the construction and manufacturing sectors, located in the region of Vale do Sousa, in the north of Portugal. From the literature, even existing some disagreements, it is possible to conclude that planning is crucial for firms survival and growth. Cooperation is another aspect that the literature presents as an important factor for firms sustainability. It also plays a major role in competition, since firms are adopting coopetition strategies. By studying a sample of 251 firms, it was possible to realize, that the majority started their business without a formal planning, and they keep going without using it. In cooperation aspects, there is a lack of cooperation. It was possible to verify, that existing cooperation has some evidence but at a vertical level. These vertical relations were also identified in stakeholder’s involvement.

Conceção, seleção e implementação de um sistema de informação: ERP - enterprise resource planning

As organizações são entidades de natureza sistémica, composta, na sua maioria por várias pessoas que interagindo entre si, se propõem atingir objetivos comuns. Têm, frequentemente, de responder a alterações da envolvente externa através de processos de mudança organizacional, sendo fundamentalmente adaptativas, pois, para sobreviver, precisam de se reajustar continuamente às condições mutáveis do meio. O sucesso das organizações depende da sua capacidade de interação com o meio envolvente, ou seja, da sua capacidade de inovar e operar local ou globalmente, criando novas oportunidades de negócio que importa aproveitar. As tecnologias e os sistemas de informação e a forma como são utilizadas são fatores determinantes nesses processos de evolução e mudança. É necessário que a estratégia de TI esteja alinhada com os objetivos de negócio e que a sua utilização contribua para aumentos de produtividade e de eficiência no seu desempenho. Este trabalho descreve a análise, conceção, seleção e implementação de um Sistema de Informação na Portgás, S.A. baseado de um ERP - Enterprise Resource Planning, capaz de suportar a mudança organizacional e melhorar o desempenho global da organização. Promovendo numa primeira fase um crescimento exponencial do negócio e, de seguida, a adaptação da organização ao mercado concorrencial. O caso descreve o trabalho realizado pelo candidato e por equipas internas e externas, de levantamentos de requisitos gerais, técnicos e funcionais, desenvolvimento de um caderno de encargos, seleção, implementação e exploração de um ERP SAP. A apresentação e discussão do caso são enquadradas numa revisão de literatura sobre o papel das TI nos processos de mudança organizativa, alinhamento estratégico e vantagem competitiva das TI, contributo das TI para o aumento da produtividade, processos adoção e difusão das TI, fatores críticos de sucesso e BPM –Business Process Management

Lean enterprise resource planning

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Engenharia e Gestão Industrial

Estudo e integração de business models e a sua aplicação em smart-ups e projetos portugueses

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do Grau de Mestre em Gestão das Organizações, Ramo Gestão de Empresas Orientador: Professor Doutor Eduardo Manuel Lopes de Sá e Silva Co-orientador: Mestre Maria de Fátima Mendes Monteiro

Couch & Brunch: The breakfast chain business model

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Business Hostel: A new opportunity for the hostel industry

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Market analysis of a new business opportunity in mobile-casual gaming: Partnership between Nmusic and Rovio Entertainment Ltd

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

PCV Holding: Who’s next? - Planning the Succession

This paper is a case study on a family business – PCV Holding – established in Mozambique. Having survived three generations and experiencing one of the most intense periods of growth, a tough issue emerges which is capable of compromising the future of the business: The Succession -How to transfer the management and ownership to the next generation while ensuring a fair process. Through several meetings with the board members and owners, I had the opportunity to understand the business and the family history which allowed me to study it taking into consideration family business’s subjects.

Firmago S.A. - 2016: A deadline for succession

This paper, “Firmago S.A. - 2016: a deadline for succession”, is a case-based essay on a family business. It aims to provide the necessary tools for readers to best decide upon who should be chosen for the continuity of the family business after July 2016. Along with the case study the reader will have the opportunity to identify two main problems: blurred boundaries and the nonexistence of succession planning. In order to elaborate this case study I conducted several meetings with João Cabral, the current CEO of Firmago, who helped me understand the company’s background and the complexity of the family’s relationships. In order to fulfill the CEO’s requirement, all the real names and surnames of those from Firmago were replaced by fake names.

Gestão de museus : o caso do Museu Nacional de Arqueologia

O presente trabalho pretende caraterizar o regime atual de governação do MNA descrevendo-o do ponto de vista dos recursos financeiros, recursos humanos, marketing e planeamento, tendo em conta a sua dependência da Direção Geral de Património Cultural, complementarmente pretende apresentar algumas propostas de melhoria. Desde a sua criação o Museu Nacional de Arqueologia, tem por objetivo representar a parte material da vida do homem português desde a pré-história. Hoje, constitui a instituição de referência da Arqueologia Portuguesa, ligado a outros museus, universidades e centros de investigação por todo o mundo. Num momento em que num número crescente de países, os museus e instituições culturais têm de procurar fontes alternativas de financiamento, por força do desinvestimento por parte dos Estados, e a reduzir os gastos, incluindo restrições às contratações de recursos humanos, coloca-se um grande desafio àqueles que gerem estas instituições. Por um lado, valências como lojas com artigos ligados ao museu e a concessão de espaços de restauração nas suas instalações, a organização de eventos temáticos lúdico-pedagógicos, acompanhados de uma estratégia de comunicação segmentada, contribuem para a diversificação e o aumento de públicos. Por outro lado, atividades de fundraising devem passar a ser uma prática comum nestas entidades. Tudo isto, tendo sempre presente que se trata de uma entidade cultural com uma função de produção de conhecimento e cultura, não devendo o Estado alhear-se desta função. O Museu Nacional de Arqueologia, é tutelado pela Direção Geral do Património Cultural o que impõe constrangimentos ao nível da gestão. Embora seja possível, pela direção do MNA, tomar decisões relativas à área financeira, a perceção do seu impacto não é imediata. No que respeita aos recursos humanos, estamos perante um quadro qualificado, capaz de dar resposta às exigências do funcionamento do museu, mas que pela média etária e pelas dificuldades de contratação, coloca em risco o futuro. O marketing e o planeamento são as áreas em análise que apresentam menos constrangimentos, pela dependência da tutela. Os processos de marketing são concretizados pelos diferentes departamentos, com uma abordagem tradicional, ou seja unilateral, verificando-se pouca interação com os seus públicos. O plano de atividades é bastante completo e é uma boa ferramenta de gestão no que respeita ao planeamento, assim como o planeamento de carácter estratégico permite ao museu seguir uma linha de continuidade.

The role of information systems in business process redesign : a case of Turkish electricity market

This study is specifically concerned with the effect of the Enterprise Resource Planning (ERP) on the Business Process Redesign (BPR). Researcher’s experience and the investigation on previous researches imply that BPR and ERP are deeply related to each other and a study to found the mentioned relation further is necessary. In order to elaborate the hypothesis, a case study, in particular Turkish electricity distribution market and the phase of privatization are investigated. Eight companies that have taken part in privatization process and executed BPR serve as cases in this study. During the research, the cases are evaluated through critical success factors on both BPR and ERP. It was seen that combining the ERP Solution features with business processes lead the companies to be successful in ERP and BPR implementation. When the companies’ success and efficiency were compared before and after the ERP implementation, a considerable change was observed in organizational structure. It was spotted that the team composition is important in the success of ERP projects. Additionally, when the ERP is in driver or enabler role, the companies can be considered successful. On the contrary, when the ERP has a neutral role of business processes, the project fails. In conclusion, it can be said that the companies, which have implemented the ERP successfully, have accomplished the goals of the BPR.