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Master's Dissertation
DOI
https://doi.org/10.11606/D.12.1991.tde-18112021-154114
Document
Author
Full name
José Carlos Pereira
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 1991
Supervisor
Committee
Gil, Antonio de Loureiro (President)
Catelli, Armando
Woiler, Samsao
Title in Portuguese
Controle do desenvolvimento de software sem especialista em informática: uma visão da controladoria e da qualidade
Keywords in Portuguese
Contabilidade
Contabilidade Gerencial
Métodos e técnicas de computação
Abstract in Portuguese
O desenvolvimento de software sem especialistas em informática é um fato que tem ocorrido com frequência nos mais diversos tipos de entidades e a tendência é que esse fenômeno ocorra cada vez mais. Isto nos parece ser algo muito bom, pois ao nosso ver essa forma de elaborar softwares pode ser um fator de aumento de produtividade administrativa, com excelente relação custos-benefícios, desde que seja devidamente controlada. Nesta dissertação abordaremos alguns aspectos do controle econômico de processo de desenvolvimento de programas de computador por pessoas não especializadas em informática. A abordagem será feita pelo angulo da controladoria, ou seja, descreveremos os parâmetros necessários para a realização do controle econômico considerando princípios e premissas inerentes a esse ramo de saber, falaremos de procedimentos considerando a possibilidade das diversas áreas que desenvolvem os seus próprios softwares poderem contar com assessoria do órgão que executa as funções pertinentes à controladoria. Abordaremos também os aspectos ligados à qualidade dos softwares resultantes do desenvolvimento sem especialistas em informática e efetuaremos propostas para que se trate a qualidade como agente econômico e a contemple no modelo de tomada de decisões relativas ao controle econômico
Title in English
Controlling software development without an IT specialist: a vision of controllership and quality
Keywords in English
Accounting
Computing methods and techniques
Management accounting
Abstract in English
The development of software without the aid of an expert in the computer field is occurring frequently nowadays, and the trend is to increase even more in the future. This is a good sign, once by this approach through software production can be an increase in the productivity of the administration as a whole. Once this approach is properly controlled the cost benefit ratio can be optimized. In this dissertation some aspects of the economic control of computer program development by non-expert in informatics are discussed. The approach is done under the controllership point of view, that is, the requirements of the economic control are described under the basis and principles of this particular field of specialization. Also, a discussion is done on the procedures which should be adopted by the several areas of the organization which develop their own software with a consultancy by the controllership within the same organization. Also, the aspects related to the quality of the softwares produced by non-informatics experts are discussed and some proposals are made in order to consider quality as an economic parameter to be incorporated in the decision making model related to economic control
 
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Publishing Date
2021-11-18
 
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