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Implementação de um Sistema de Contabilidade Analítica de Business Intelligence
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Orientador(es)
Resumo(s)
O setor da manutenção e reparação automóvel é um mercado que tem vindo a crescer nos últimos
anos a um ritmo acelerado e acima da média nacional e, carateriza-se pela evolução tecnológica, bem
como pela sua forte concorrência.
As empresas deste setor têm vindo assim a investir cada vez mais em novos equipamentos
tecnológicos e na formação dos seus recursos humanos, levando a um crescimento dos recursos
disponíveis das empresas. Consequentemente, com o aumento da estrutura de custos fixos torna-se
mais difícil as análises financeiras que permitem identificar a rentabilidade por serviço.
Por outro lado, este setor é composto maioritariamente por micro e pequenas empresas, que não
dispõe, muitas das vezes, dos recursos técnicos e humanos dotados da capacidade de análise
financeira necessária a suportar a tomada de decisão, bem como na definição das estratégias de
negócio.
Estamos assim, perante um cenário de um setor com maturidade financeira reduzida, mas que a sua
necessidade de melhoria é um fator essencial para a continuação do crescimento do negócio. É neste
seguimento que surge a necessidade de uma ferramenta de apoio à gestão, que permita ostentar uma
visão sistémica, holística e multidimensional.
Deste modo, o objetivo principal deste projeto é a construção de um sistema de custeio ABC, que
suporte a tomada de decisão, com recurso a técnicas de Data Warehousing, para empresas de micro
e pequena dimensão que atuam no setor de manutenção e reparação automóvel.
Este projeto será alvo de um caso de estudo a uma pequena empresa que atua no setor de manutenção
e reparação automóvel, a Empresa X, de modo a implementar uma prova demonstrativa do modelo
conceptual.
The automotive maintenance and repair sector is a market that has been growing in recent years at an accelerated pace and above the national average and also is characterized by technological developments, as well as by its strong competition. Companies in this sector have thus been investing more and more in new technological equipment and in the training of their human resources leading to a growth in the available resources of companies. Consequently, the increase in the structure of fixed costs becomes more difficult the financial analyses that allow to identify the profitability per service. On the other hand, this sector is composed mainly of micro and small enterprises, which often doesn’t have the technical and human resources with the necessary financial analysis capability necessary to support decision-making as well as in the definition of business strategies. We are therefore faced with a scenario of a sector with reduced financial maturity, but that their need for improvement is an essential factor for the continued growth of the business. It is in this follow-up that there is a need for a management support tool, which allows us to take a systemic, holistic and multidimensional view. Thus, the main objective of this project is the construction of an ABC costing system, which supports decision-making, using Data Warehousing techniques, for micro and small companies operating in the automotive maintenance and repair sector. This project will be applied to a case study in a small company operating in the automotive maintenance and repair sector, the Company X, in order to implement a demonstrative proof of the conceptual model.
The automotive maintenance and repair sector is a market that has been growing in recent years at an accelerated pace and above the national average and also is characterized by technological developments, as well as by its strong competition. Companies in this sector have thus been investing more and more in new technological equipment and in the training of their human resources leading to a growth in the available resources of companies. Consequently, the increase in the structure of fixed costs becomes more difficult the financial analyses that allow to identify the profitability per service. On the other hand, this sector is composed mainly of micro and small enterprises, which often doesn’t have the technical and human resources with the necessary financial analysis capability necessary to support decision-making as well as in the definition of business strategies. We are therefore faced with a scenario of a sector with reduced financial maturity, but that their need for improvement is an essential factor for the continued growth of the business. It is in this follow-up that there is a need for a management support tool, which allows us to take a systemic, holistic and multidimensional view. Thus, the main objective of this project is the construction of an ABC costing system, which supports decision-making, using Data Warehousing techniques, for micro and small companies operating in the automotive maintenance and repair sector. This project will be applied to a case study in a small company operating in the automotive maintenance and repair sector, the Company X, in order to implement a demonstrative proof of the conceptual model.
Descrição
Project Work presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business Intelligence
Palavras-chave
Business Intelligence; Dashboards; Analytical Accounting; Automotive Maintenance and Repair Sector; Decision-Making; Information Systems Sistemas de Informação; Contabilidade Analítica; Tomada de Decisão; Setor de Manutenção e Reparação Automóvel.