Uso de Business Intelligence como instrumento de apoio na tomada de decisão de usuários internos: estudo de caso em empresa geradora de energia elétrica da Paraíba

Abstract

Given the increasing demands of the market, administrators must be aware of all the events surrounding the company in order to achieve their objectives, whether they are internal or external factors. Therefore, the general objective of the research is to analyze how the use of Business Intelligence (BI) can assist in the decision-making process of internal users in a power generation company. To achieve the study's objective, the decision-making process and management accounting, the BI tool and its functionalities were analyzed in an electricity sector company. So, the research is a case study involving employees from the Controlling and Financial departments of the organization. Data collection was done through structured interviews, and in the analysis of the collected information, descriptive statistics and discourse analysis were used. The research results showed that, according to the interviewees, the use of BI in the company significantly contributes to the decision-making process, as its reports provide more understandable, objective, and timely information, while facilitating the identification of errors and flaws in internal processes. The research aims to encourage the use of BI in organizations and stimulate further studies that explore the relationship between technological advancements and their contributions to the decision-making process, as BI helps in data management, process optimization, and provides support for various situations while predicting economic scenarios that may occur in the organizational environment.