O perfil do gestor e contabilista das empresas em São Tomé e Príncipe
Miniatura indisponível
Data
2023
Título da revista
ISSN da revista
Título do Volume
Editora
Resumo
O panorama económico presente nos dias de hoje assemelha os gestores com a necessidade de
otimizarem os seus processos que os levam à tomada de decisão. Por isso, torna-se cada vez
mais urgente melhorar os sistemas de controlo de gestão e as ferramentas e princípios que os
suportam
O Balanced Scorecard é um sistema de gestão estratégica que permite o controlo de gestão e
desempenho através de um conjunto de indicadores alinhados à estratégia organizacional.
O Custeio Baseado nas Atividades é uma ferramenta que permite um maior rigor no cálculo
dos custos dos produtos/serviços bem como orienta os gestores para as verdadeiras causas ou
fatores geradores de custos, permitindo, assim, orientar os gestores no sentido de criar valor na
própria cadeia de valor da empresa.
O presente estudo tem por objetivo analisar o perfil do gestor e contabilista das empresas em
São Tomé e Príncipe para um melhor conhecimento e utilização sobre dois grandes métodos de
contabilidade de gestão nomeadamente o método de avaliação do desempenho (BSC) e o
método de valoração de produtos (CBA). Para a realização deste estudo foi criado um
questionário online direcionado as 1008 empresas existentes no país, obtendo-se 33 respostas.
Os resultados obtidos indicam que nas empresas os gestores e contabilistas são
maioritariamente do sexo masculino com idades compreendidas entres 25 e 61 anos, o nível
académico da maioria é a licenciatura tendo a área de formação a gestão. Permite-nos também
concluir que a taxa de utilização do CBA é baixa e do BSC mediana, vários foram os benefícios
trazidos apos a sua implementação como o aumento da comunicação externa e interna (BSC) e
melhoria no controlo dos custos (CBA).
The economic landscape present today resembles managers with the need to optimize their processes that lead them to decision-making. It is therefore increasingly urgent to improve management control systems and the tools and principles that support them. The Balanced Scorecard is a strategic management system that allows management and performance control through a set of indicators aligned with organizational strategy. Activity-Based Costing is a tool that allows greater accuracy in the calculation of the costs of products/services as well as guides managers to the real causes or cost-generating factors, thus allowing managers to guide managers in creating value in the company's own value chain. The present study aims to analyze the profile of the manager and accountant of companies in São Tomé and Príncipe for better knowledge and use on two major management accounting methods namely the performance evaluation method (BSC) and the product valuation method (CBA). To carry out this study, an online questionnaire was created directed to the 1008 companies in the country, obtaining 33 answers. The results obtained indicate that in companies managers and accountants are mostly male between 25 and 61 years old, the academic level of the majority is the degree with the training area managing. It also allows us to conclude that the utilization rate of CBA is low and the BSC median, several were the benefits brought after its implementation such as increased external and internal communication (BSC) and improved cost control (CBA).
The economic landscape present today resembles managers with the need to optimize their processes that lead them to decision-making. It is therefore increasingly urgent to improve management control systems and the tools and principles that support them. The Balanced Scorecard is a strategic management system that allows management and performance control through a set of indicators aligned with organizational strategy. Activity-Based Costing is a tool that allows greater accuracy in the calculation of the costs of products/services as well as guides managers to the real causes or cost-generating factors, thus allowing managers to guide managers in creating value in the company's own value chain. The present study aims to analyze the profile of the manager and accountant of companies in São Tomé and Príncipe for better knowledge and use on two major management accounting methods namely the performance evaluation method (BSC) and the product valuation method (CBA). To carry out this study, an online questionnaire was created directed to the 1008 companies in the country, obtaining 33 answers. The results obtained indicate that in companies managers and accountants are mostly male between 25 and 61 years old, the academic level of the majority is the degree with the training area managing. It also allows us to conclude that the utilization rate of CBA is low and the BSC median, several were the benefits brought after its implementation such as increased external and internal communication (BSC) and improved cost control (CBA).
Descrição
Orientação: Maria João Cardoso Vieira Machado
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, ACCOUNTING, BALANCED SCORECARD, CONTROLO DE GESTÃO, MANAGEMENT CONTROL, SÃO TOMÉ E PRÍNCIPE, SÃO TOMÉ AND PRÍNCIPE