Limitações à utilização de ERP's nos sistemas de contabilidade dos grupos empresariais

Abstract

With the evolution of the Information Technologies (IT), the ERP (Enterprise Resource Planning) have been subject to bigger interest from the organisations, once it joins together several functional areas, processes automation, screening in real time and information storage, in a unique data base. Through the adoption of an ERP system by an organisation, the relevance of the accounting information increases, once they can control their affiliates by remote system in real time, no matter the geographical area they are placed, (different languages and currencies). This enables an efficient and quick reply, as well. (Monteiro, Rahimian e Moller, 2013). Regardless of the benefits arising from the implementation of these systems, some limitations have been pointed out, especially as far as its inflexibility in the coverage of some business processes are concerned. It is, therefore, in such a context that this Final Master Thesis is inserted. Its purpose is to analyse the ERP system performance, used by the Company Group, as far as the individual and consolidated preparation of the accounting information is concerned, in order to check their limitations. Considering its confidentiality purposes, they are only named Group X and ERP. The methodology used in this research was a case study related with the organisation of Company X. The data gathering is of qualitative type, using direct observation, interviews and documentary analysis. We have realised that ERP X shows technical and financial limitations, being inflexible in terms of extensibility of functionalities, due to the preparation of individual and consolidated accounting information, and its standard architecture. It is, however, important to refer, that these empirical evidences corroborate with the statements present in the literature review.

Date of Award	10 Jul 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)