Abstract
Este estudo demonstra como foi estruturado o compartilhamento de serviços, baseando-se no planejamento da implantação do Centro de Operações Financeiras da Petrobras (COFIP), na Bahia, em 2008. Adotou-se o ponto de vista de três áreas teóricas que se complementam: a Governança Corporativa, observando-se a estrutura organizacional e os instrumentos de controle; a Governança Tributária, através dos estudos da administração tributária; e os Centros de Serviços Compartilhados, a partir da concentração de tecnologia e processos transacionais. Optou-se pelo estudo de caso, com coleta que privilegiou pesquisa documental de fontes corporativas e entrevistas semiestruturada com atores-chave. Os resultados demonstram que a decisão para a adoção do modelo de compartilhamento de serviços foi promovida por questões de natureza organizacional, financeira e tributária, visando a otimização de atividades transacionais e, portanto, a redução dos custos e dos riscos, considerando a necessidade do atendimento de demandas corporativas, voltadas para o correto cumprimento das obrigações tributárias. Portanto, conclui-se que a experiência do Centro de Operações Financeiras da Petrobras na Bahia, apesar de um relativo curto período, foi positiva para o desenvolvimento regional e deixou um legado, bem como a certeza de que a primeira capital do país, considerada pouco desenvolvida no aspecto de serviços, estava melhor preparada para receber operações de grandes agentes econômicos.
This study demonstrates how the sharing of services was structured, based on the planning for the implementation of the Petrobras Financial Operations Center (COFIP), in Bahia, in 2008. The point of view of three complementary theoretical areas was adopted: Corporate Governance, observing the organizational structure and the control instruments; Tax Governance, through studies of tax administration; and the Shared Services Centers, based on the concentration of technology and transactional processes. We opted for the case study, with a collection that favored documentary research from corporate sources and semi-structured interviews with key actors. The results show that the decision to adopt the service sharing model was promoted by questions of an organizational, financial and tax nature, aiming at the optimization of transactional activities and, therefore, the reduction of costs and risks, considering the need meeting corporate demands, aimed at the correct fulfillment of tax obligations. Therefore, it is concluded that the experience of the Center for Financial Operations of Petrobras in Bahia, despite a relatively short period, was positive for regional development and left a legacy, as well as the certainty that the country's first capital, considered poorly developed in terms of services, it was better prepared to receive operations from major economic agents.
This study demonstrates how the sharing of services was structured, based on the planning for the implementation of the Petrobras Financial Operations Center (COFIP), in Bahia, in 2008. The point of view of three complementary theoretical areas was adopted: Corporate Governance, observing the organizational structure and the control instruments; Tax Governance, through studies of tax administration; and the Shared Services Centers, based on the concentration of technology and transactional processes. We opted for the case study, with a collection that favored documentary research from corporate sources and semi-structured interviews with key actors. The results show that the decision to adopt the service sharing model was promoted by questions of an organizational, financial and tax nature, aiming at the optimization of transactional activities and, therefore, the reduction of costs and risks, considering the need meeting corporate demands, aimed at the correct fulfillment of tax obligations. Therefore, it is concluded that the experience of the Center for Financial Operations of Petrobras in Bahia, despite a relatively short period, was positive for regional development and left a legacy, as well as the certainty that the country's first capital, considered poorly developed in terms of services, it was better prepared to receive operations from major economic agents.
Translated title of the contribution | Planning and Implementation of the Service Sharing Model: A Study of the Petrobras Financial Operations Center in Bahia |
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Original language | Portuguese |
Title of host publication | ANAIS DA XVII SEMANA DE ANÁLISE REGIONAL E URBANA |
Subtitle of host publication | O Urbano e o Regional: Planejamento e Políticas Públicas no Brasil no Século XXI |
Place of Publication | Salvador |
Publisher | Universidade Salvador – UNIFACS |
Pages | 675-697 |
Number of pages | 22 |
Publication status | Published - 2020 |
Event | XVII Semana de Análise Regional e urbana - SARU 2020: O Urbano e o Regional: Planejamento e Políticas públicas no Brasil no século XXI - Evento online, Salvador, Brazil Duration: 17 Nov 2020 → 20 Nov 2020 https://www.saru-unifacs.com/ |
Publication series
Name | |
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ISSN (Print) | 22-375584 |
Other
Other | XVII Semana de Análise Regional e urbana - SARU 2020 |
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Abbreviated title | SARU 2020 |
Country/Territory | Brazil |
City | Salvador |
Period | 17/11/20 → 20/11/20 |
Internet address |
Keywords
- Governança Corporativa
- Centro de Serviços Compartilhados
- Petrobras
- Corporate governance
- Tax Governance
- Shared Services Center