O uso de relatórios gerenciais por gerentes de projetos em uma empresa de serviços de tecnologia

Abstract

The present work sought to identify the relationship between the amount of access managers have to managerial reports and financial performance on projects, as well if the managerial report tools are being adapted according to the managers need during the project. A study using a Single Survey Entity method was applied to an information technology company, in order to analyze its data. The results shows a positive correlation between the access given to managers, the managerial reports and the gross margin; and a negative relation between the access to reports and worked hours. In order to identify the relationship between the access and the Project Margins, the data available in regards of time allocated by managers and project gross margins were extracted from the company database and its history access information. All the data obtained was consolidated into a single database and sample normality tests and a correlation matrix were performed in order to identify if the relationship between the user accesses and their margins were related. By using the method of analysis through the correlation between the variables, this analyse seeks to explain casual yet complex relations through the study of historic data. In the theoretical references, Project Management and Management Control System were further discussed. From the data analysis, it has been confirmed the existence of Simon's dynamic tensions (1995), therefore it is concluded that the manager has a distinct vision of the management, while seeking and researching information from sources other than managerial reports, such as tracking the on-side performance, monitoring and executing task control as proposed by Merchant & Van der Stede (2007).