A STUDY ON THE USE OF SIMULATION TECHNIQUES IN THE PROCESS OF ELABORATION AND EXECUTION OF OPERATIONAL AND STRATEGIC PLANNING

Authors

  • Jadir Antonio Frigeri
  • Márcia Bianchi UFRGS
  • Rosemary Gelatti Backes FEMA

Keywords:

Simulation. Decision making. Management processes.

Abstract

This research wants to demonstrate how simulation is related to the elaboration of both the strategic planning and the operational planning, and how it can be used to improve manager´s analytical and decision making abilities. Supported by a bibliographic research and using a deductive method, we tried to verify the usage of this tool in association with decision trees. The study´s scope ranges from trend analysis in the establishment of strategies to their quantification in operational planning, allowing an optimal usage of resources. On reflection, we concluded that the simulation technique can give us good results in terms of economy of values and corrective action anticipation, as it predicts possible future results. We verify that the usage of decision tree diagrams gives us a simple and objective view in relation to the way that the simulation can be used in the strategic and operational planning. Besides, through the analysis of alternatives with different final results, these tools lead to the optimization in the use of company´s resources.

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Author Biographies

Jadir Antonio Frigeri

Ntualmente é revisora da ConTexto - Revista do Núcleo de Estudos e Pesquisas em Contabilidade da Universidade Federal do Rio Grande do Sul. Tem experiência na área de Letras, com ênfase em Tradução e Revisão Textual, atuando principalmente nos seguintes temas: Controladoria, Ciências Contábeis, Administração e Economia. Realiza também revisão e formatação conforme a ABNT em teses e dissertações dos temas já mencionados.

Márcia Bianchi, UFRGS

Não há resumo.

Rosemary Gelatti Backes, FEMA

Não há resumo.

How to Cite

FRIGERI, J. A.; BIANCHI, M.; BACKES, R. G. A STUDY ON THE USE OF SIMULATION TECHNIQUES IN THE PROCESS OF ELABORATION AND EXECUTION OF OPERATIONAL AND STRATEGIC PLANNING. ConTexto - Contabilidade em Texto, Porto Alegre, v. 7, n. 12, 2009. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/11162. Acesso em: 24 jun. 2025.