A relação dos sistemas ERP com funções de controladoria : uma pesquisa nas indústrias de autopeças do Estado de São Paulo

Abstract

The theme of ERP systems has been relevant as a strategic tool of information technology. The use of this technology provides functional changes in the corporate architecture information, organizational and business control. The Controllership as a set of activities and functions, aims providing support to business management ensuring the companies business. In this context, the ERP systems are technologies which can change the business processes by imposing its logic to the organizations. This research has investigated which of ERP systems features influence the Controllership Functions, verifying through the literature review and field research the aspects related to demands of management and operations control, focusing on the opportunities to incorporate new management concepts, improvements in decision making processes, changes in the cost structure and qualitative aspects linked to the Controllership Functions. It was performed a literature and field research to give support to study's goal. The large companies of the auto parts industries Sao Paulo State were defined as the population to be surveyed. A questionnaire for the survey was prepared and sent via e-mail, focusing on the Controllership departments of this population. The sample was defined with 40 valid respondents. It was used the statistical techniques of simple deterministic sampling, validation of the questionnaire by applying the coefficient of Cronbach's alpha, factor analysis and chi-square. Besides the statistical analysis, was performed a descriptive analysis of research data. The field research revealed that the perception of the respondents of the sample, the ERP change the Controllership Functions and attends the functions related to operation controls better than management controls. For the management control demands there are improvements to be performed. The ERP system has created opportunities to incorporate new management concepts, the quality of information improvements, better decision making process and reduced activities lead time, showing that the Controllership Functions of the researched companies are dependent and influenced directly or indirectly by the ERP system