Razões de uso e adaptações para implantação dos sistemas integrados de gestão(ERP) e suas aplicações no controle gerencial: estudo comparativo em quatro empresas brasileiras

Abstract

This thesis discusses, based on primary data obtained through in-deep semi-structured interviews applied on companies of different sizes and sectors, the impact of the implementation of Enterprise Resource Planning systems (ERP) on organizational environment, mainly at managerial control tools and techniques. The study highlights the complexity resulting from projects that were adopted by these companies as well as the consequences of implementing such systems on how to operate and to control these organizations, aiming to deepen understanding of the processes of selection, implementation and use of ERP systems. For this, we studied compared cases in four companies with different stages of ERP implementation, approaching the problem through a focus on literature review, exploratory and descriptive analysss in order to identify and understand the most relevant aspects involved. The work is based on the interaction between performance vectors that have forced companies to integrate strategy, management control, business processes based on scenarios that arise from a more agile, elusive and connected economy. With the evolution of socio-economics and the adoption of new structures and technologies to reduce transaction costs and focus on essential business functions, the ERP systems gains utilization in an way to improve operational efficiency. The ERP systems nurture companies with useful and reliable information exerting a driving force for decision-making consistent with the mission and business objectives. Several authors, throughout this decade, have been stressing the importance of evaluating the impact of ERP systems on organizational effectiveness and its controls. This thesis argues that the evaluation of integrated management systems should extend its scope beyond operational improvements arising from the ERP software itself, to the strategic impact of ERP on the organization's competitive position. The findings of the semistructured interviews roadmap application and field observations indicate: (i) positive perception concerning the improvements in controls, or through your facility or through improved control systems, pre-existing; (ii) understanding that the search projects and implementation of an ERP system to which organizations undergo, are not the product of exante sound reasoning; (iii) convergence of understanding that is required maturation time from entry production in the ERP system, since the actual contact between users and the system is crucial to provide feedback to implement djustments to new needs and as a result of this new parametric customizations and continued to be perceived in all the sample companies; and (iv) adherence to the literature, which emphasizes as one of the disadvantages of deployment is the enormous dependency created with the system supplier, generally companies seek an ERP in order, and the promise of reduced costs and possible use of information within a single system; and (v) after implementation realize that one of the biggest gains are in increasing scope, scale and understanding of its control system.