Strategic design of a financial model

Abstract

The study presents a strategic reconfiguration of a management system financial model involving Business Intelligence in the context of IT governance. Its practical application was tested with the use of a fuzzy design algorithm that was applied in a German plastics company in southern Brazil. It utilized the methodological technique called design research that was applied at all stages of the referred design. The new conceptual proposal was structured through interviews and the analysis of the company's systems. In addition the study quantified the relationships between strategic variables and created relevance matrices to reduce uncertainty. Elements of strategic planning were uncovered through documental analysis and submitted to the model based on the fuzzy algorithm [10], the result was a ranking by degree of importance that served as the design of the new system of Business Intelligence. After the new design was inserted in the context of Information Technology Governance, it identified the need for greater financial disclosure. To meet this need the study used the XBRL language and was validated in the "satisfactory" category by the Controller. In addition image/brand and cost optimization requirements were defined to align IT with organizational strategy, controlling the supply of information technology resources and preparing them to be used properly and in opportune moments of the decision-making process. © 2013 Springer Science+Business Media.