Gestão de facilities: a percepção dos profissionais financeiros com relação às práticas e padrões da gestão orçamentária na gestão de projetos

Abstract

This research's main objective is an exploratory study on the perception of financial professionals at the company that is the subject of the research, a multinational facilities management company, regarding the practices and standards of budget management in project management. The main aspects and characteristics of the budget in project management are initially presented, followed by a description of the facilities management responsibilities and their relevance in managing the occupancy of a company. Next, the research methods and techniques are demonstrated and the argument that supported the decision for the case study method, being the most appropriate strategy for the research. As a data collection instrument, a structured questionnaire was used that was applied electronically through the Smartsheet platform to financial professionals from the selected projects of the company subject to the research. The data were treated by descriptive statistics with non-parametric techniques (discriminant analysis), by applying the Kruskal-Wallis test, using SPSS software. After analyzing and interpreting the data, the answer to the research question was obtained. According to the perception of project financial professionals, the use of budget management practices is efficient with clear and defined objectives, with sufficient time dedicated to the planning process, ensuring effective results. It was evident that budget reviews are carried out at a defined frequency and that projects have adequate management tools for decision making. However, the need to improve ERPs was noted, which should integrate all countries, unify reports, and optimize time required in manual processes. The importance of better adaptation in the allocation of resources and distribution of responsibilities was also noted, in addition to a review of the rewards and bonuses policy for achieving goals. Finally, the opportunity for improvement was highlighted in relation to the understanding of the corporate governance model regarding risk management and internal controls of projects.