Implantação do business process outsourcing (BPO) financeiro em incorporadoras: desafios e oportunidades de otimização dos processos financeiros por meio do DMAIC

Abstract

This study aims to analyze the challenges and opportunities related to the implementation of Financial Business Process Outsourcing (BPO) in real estate development companies, based on the application of the DMAIC methodology. The research was conducted through a case study carried out in a business management firm responsible for the financial outsourcing of real estate projects. It was observed that the lack of process standardization, weaknesses in internal controls, and the dispersion of financial decision-making compromise financial predictability and hinder more robust investment analyses. The analysis of the phenomenon was conducted based on theoretical triangulation, integrating the frameworks of continuous improvement and quality management through Lean Six Sigma and the DMAIC method; corporate finance and controllership, focused on the reliability of information and decision-making support; and agency theory associated with corporate governance, which allows understanding the risks arising from information asymmetry in organizational structures composed of multiple Special Purpose Entities (SPEs). The application of DMAIC enabled the structuring of a detailed diagnosis of existing failures and the proposal of improvements aimed at data organization, financial governance, and the strengthening of controllership. It is concluded that the structured implementation of financial BPO, combined with continuous improvement methods, controllership, and corporate governance, significantly contributes to the professionalization of financial management in real estate development companies.