Proposta de implantação de planejamento estratégico baseado em cenários em um escritório de contabilidade

Abstract

The present study, through a descriptive methodology, aims to propose the implementation of a strategic planning model based on scenario simulation in an accounting office as a way of assisting in the management of the company. In light of technology’s advancements, accounting has evolved in recent years, and to keep up with modernization trends, accounting firms have to use innovative methods in order to survive in the market. This survival is linked to the strategies that each company adopts, so the accounting firm needs to have a more strategic profile. In this context, one of the options that the accounting manager can use as an aid in management is strategic planning. This tool should not only be considered by large corporations; micro and small companies also need strategies to gain knowledge of the environment around them, having the challenge of standing out in the market in which they operate. Through the model proposed by Rojo (2005), it was possible to simulate the optimistic, pessimistic and most likely scenarios. From the projected scenarios, action plans were made for each scenario and to analyze their possible consequences.