O impacto da implantação dos softwares de ERP - Enterprise Resource Planning - na contabilidade gerencial e no papel do contador gerencial

Abstract

Aborda o impacto da implantação dos sistemas ERP - Enterprise Resource Planning- sobre a Contabilidade e sobre o Papel do Contador Gerencial. Analisa quais foram as alterações estruturais, - funcionais e de responsabilidades ocorridas com a contabilidade gerencial, após a implantação do ERP, bem como as alterações ocorridas no papel do contador gerencial, nas suas funções, na sua importância e no seu papel nas organizações. Identifica, em função desse novo papel, quais são as novas habilidades que o contador gerencial deverá incorporar.

The chaotic situation of the most electronic data processing facilities in companies in mid - 90s, with several systems using different technologies brought lot of difficulties for their integration. The long waiting line in the EDP departments asking for new systems never happened because analyst and programmers were always fulIy busy with the maintenance of the existing systems. The growing pressure put by users in order to have their needs met began to be crucial for the companies striving to face the competition. The markets became increasingly globalized. AlI those factors had 'great influence in the success of the most advanced solution in the technology of information field that is the ERPS. These systems enable the gathering of integrated applications, and the generation of solutions for alI functional areas, from Operations to Human Resources. Since then, a growing number of companies have been adopting these systems. Considering that Management Accountants an Managerial Accounting are in the heart of the information production for the use by managers and executives they are to be the greatest beneficiaries of the promises embedded in the ERP. The purpose of this dissertation is to evaluate the likely impact of the ERP systems in the field of Managerial Accounting and in the role of the Management Accountants.