Impacto da incerteza no processo ágil de gestão do orçamento

: estudo de caso Natixis, sucursal em Portugal

Abstract

The high competitiveness and instability in the markets increased the need for companies to find solutions to incorporate uncertainty into their processes. With this, methodologies emerged that made it possible to streamline operational routines and dynamically respond to market needs, also increasing the value created for customers. This investigation analyzes the impact of uncertainty on the agile process of budget management in a large company providing financial services, Natixis in Portugal. This company, despite currently presenting traditional budgeting processes, is aware of the need to implement agile processes that, in the future, will make it more competitive and dynamic in the market. The study resorts to a qualitative analysis, supported by semi-structured interviews, carried out with employees with a direct impact on the budgeting process and on the implementation of the agile methodology in the organization. The objective is to analyze the impact that uncertainty currently has on the traditional budget and compare it with forecasts for incorporation in the future, with the streamlining of processes. This research showed that the methodology responds to the need to incorporate market uncertainty and increases the company's competitive capacity given that it is based on the use of meetings and frequent adjustments in processes, constant collaboration with customers and focus on people.

Date of Award	14 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor) & Marta Maria Pereira Luiz (Co-Supervisor)