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Authors
Abstract(s)
A grave crise económica por que o mundo atravessa e em particular a economia portuguesa, obriga a uma gestão mais exigente das organizações e um controlo financeiro mais eficaz e fiável das mesmas. A contabilidade constitui o único
instrumento de gestão capaz de proporcionar informação financeira credível que garanta a transparência e o adequado conhecimento dos resultados das operações realizadas e da posição económica e financeira das entidades.
Assim, os sistemas contabilísticos deverão ser desenhados por forma a proporcionar aos gestores, informação financeira relevante e oportuna, proporcionando-lhes conhecimento para que tomem decisões racionais e em defesa da sustentabilidade das suas entidades.
A presente dissertação de mestrado pretende contribuir para o desenho de modelos de informação financeira baseados em sistemas contabilísticos modernos, vocacionados para a preparação de informação financeira para todos os que dela
necessitam para gerir com rigor e êxito.
Desta forma, procurara-se contribuir para um modelo de contabilidade para a gestão, não apenas vocacionada para a tradicional prestação de contas, legalmente definida e normalizada, mas também para as necessidades dos múltiplos stakeholders, em particular, gestores e decisores que necessitam de informação financeira sob várias
dimensões de análise.
Neste sentido serão desenvolvidos particularmente os conceitos financeiros relacionados com a medição do valor e com a análise por segmentos, enfatizando os modelos de apuramento de resultados por múltiplos segmentos das entidades, embora
desenvolvendo em particular a contabilidade dos processos de negócios e da organização em centros de responsabilidade, incluindo as respetivas medidas de análise do valor financeiro, apoiando os conceitos teóricos em exemplos retirados da
realidade empresarial portuguesa e tendo ainda em atenção o ambiente tecnológico em que as empresas atualmente se podem suportar.
The serious economic crisis that cross all the world, and in particular the Portuguese economy, compels to a more demanding management and a more efficient and effective financial control. The accounting system constitutes the only instrument of management capable to provide adequate financial information that guarantees transparency and good knowledge about the results of the carried through operations and the financial position of the entities. Thus, the accounting systems will have to be drawn in way to provide to the managers excellent and opportune financial information, providing knowledge to them, so that they take decisions rational and in defense of the sustainability of its entities. The present master work intend to contribute for the drawing of based models of financial information in modern accounting systems focused in the preparation and presentation of financial information for all the ones that need to manage with security and success. In such a way, it is looked to contribute for a model of accounting for the management, not only focused in the traditional legally and normalized presentation of accounts, but also for the respond to the necessities of the multiples stakeholders, in particular managers and deciders that need financial information under some analysis dimensions. In this sense the financial concepts related with the measurement of the value and the segmental analysis will be developed particularly, emphasizing the models of contribution analysis for multiple segments of the entities developing, particularly, business-oriented processes accounting and the organization in responsibility centers, including the respective financial criteria for performance valuation, supporting the theoretical concepts based in examples of the Portuguese enterprise reality and the technologic environment that actually support companies.
The serious economic crisis that cross all the world, and in particular the Portuguese economy, compels to a more demanding management and a more efficient and effective financial control. The accounting system constitutes the only instrument of management capable to provide adequate financial information that guarantees transparency and good knowledge about the results of the carried through operations and the financial position of the entities. Thus, the accounting systems will have to be drawn in way to provide to the managers excellent and opportune financial information, providing knowledge to them, so that they take decisions rational and in defense of the sustainability of its entities. The present master work intend to contribute for the drawing of based models of financial information in modern accounting systems focused in the preparation and presentation of financial information for all the ones that need to manage with security and success. In such a way, it is looked to contribute for a model of accounting for the management, not only focused in the traditional legally and normalized presentation of accounts, but also for the respond to the necessities of the multiples stakeholders, in particular managers and deciders that need financial information under some analysis dimensions. In this sense the financial concepts related with the measurement of the value and the segmental analysis will be developed particularly, emphasizing the models of contribution analysis for multiple segments of the entities developing, particularly, business-oriented processes accounting and the organization in responsibility centers, including the respective financial criteria for performance valuation, supporting the theoretical concepts based in examples of the Portuguese enterprise reality and the technologic environment that actually support companies.
Description
Mestrado em Contabilidade
Keywords
Visão multidimensional Informação por segmentos Dimensões Valor Centros de responsabilidade Multidimensional approach Operating segments statements Dimensions Value Responsibility centers