Processo de elaboração do orçamento empresarial: um estudo em uma indústria pernambucana

Abstract

The study aims to identify the aspects involved in the budgeting process in an industry located in the State of Pernambuco. Regarding the methodology, the study is classified as descriptive, with a qualitative approach, involving a case study method. An interview was conducted with the industry controller through a semi-structured questionnaire, analysis of physical and electronic documents and observation of data related to the planning and control processes that impact the budget. It was observed that the industry uses four types of pillars in its strategic planning: “indicators and goals”; “Compensation plan”; “Budget” and “monitoring”. Therefore, the incorporation of the budget into the planning demonstrates the industry's concern to associate them. Regarding the characteristics of the budget preparation process, it was noticed that, in relation to the structural aspect, the type used is based on the Zero Base Budget (OBZ), whose main parts are the sales, production and raw material budgets. raw and shipping - all of these comprised of Base Zero Cores (NBZ) and Base Zero Packages (PBZ) and present in the projected income statement. All of these parts must be prepared according to the schedule defined by the industry. In the human aspect, it was noticed that the elaboration process follows the bottom-up line and has a budgetary committee composed of the budgetary regulatory committee, board of directors, management committee, fixed costs committee, fixed costs specialists and other costs fixed. In the financial aspect related to the budget preparation process, it was observed the use of efficiency indicators related to the main areas of the industry (production, commercial and logistics). In the aspect of finalizing the budget, it was noted that the controller, together with the directors, is responsible for its consolidation and approval. Then, the plenary is held to disclose and clarify the budget that will be applied in the following year. Considering everything identified in this study, the alignment of the industry's budgeting process with the literature of this managerial artifact is observed.