Avaliação da integração de práticas de controladoria ao processo de S&OP – planejamento de vendas e operações

Abstract

The current study purpose was to evaluate the integration of accounting practices in a low maturity S&OP process in a German multinational business unit operating in a complicated context. The chosen methodology was the interventionist research through longitudinal case study approach as described by Suomala e Lyly-Yrjänäinen (2012) e Suomala et al. (2014). In order to obtain the maturity level it was applied the instrument developed by Vereecke et al., (2018) and the context was obtained applying the MENSUPLEX instrument. It was proposed a framework to evaluate the integration of Management Accounting practices whereas two main practices were assessed in a conceptual model: (1) Controlling as business partnering and (2) integration of the RFC to the S&OP process. In despite of the general perception that the context in the case study organization was “complex” and the confirmation through the MENSUPLEX instrument (CYNEFYN framework), the pilot was applied in a SBU which context was deemed as “complicated”, that happened due to the applied criteria (lowest maturity). Many contributions were achieved, at the practical perspective: (1) The review of the importation policy; (2) complexity reduction, (3) RFC accuracy increase; and (4) introduction of the business partnering concept at the case study organization. At the theorical perspective: (1) Creation of a conceptual model integrating management Accounting practices to the S&OP process; (2) Use of the MENSUPLEX (framework CYNEFIN) instrument and the maturity assessment instrument together; and (3) creation of the Framework to assess the management accounting practices to the S&OP process. The utilization of the MENSUPLEX (framework CYNEFIN) instrument together with the maturity assessment instrument developed by Vereecke et al., (2018) contributes with the S&OP literature.