IMPLEMENTAÇÃO DO CONTROLE ORÇAMENTÁRIO: um estudo de caso em uma empresa de pequeno porte

Abstract

This paper is a case study in a small business on the implementation of budget control, its challenges and benefits. The first phase presents the importance of the topic, showing the relevance of a budget control for the measurement of business strategies. It has as general objective to point out the challenges and benefits of the implementation of budget control in a small company, having as specific objectives as specific: Identifying the challenges and benefits for implementing budget control for companies in general; Present the implementation of budget control in the studied company; Identify the challenges and benefits arising from the use of budget control for the company studied, and compare the general data with the case study. The paper follows with the theoretical framework, based on authors such as Morante and Jorge (2008) and Padoveze and Taranto (2009), presenting, through their works, subjects such as budget planning, budget control, the elaboration of budget control, benefits and the difficulties of budget control. The research is exploratory, having a sample of only one institution, with qualitative analysis about the obtained data, accomplished through the availability of the tools used for the budgetary control of an organization. Regarding the results, it is visible that the implementation of budget control converses with the theory studied, this implementation brought difficulties for the organization, but also brought benefits, it was suggested a new indicator not used by the organization and pointed out by the authors studied.