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Abstract(s)
O presente trabalho tem como principal motivação contribuir para a dicussão em torno da utilidade do orçamento de base zero e dos fundamentos de gestão que possam apoiá-lo na sua implantação em contextos de mudança de estratégia empresarial. Para iniciar o estudo foi realizada uma revisão de literatura sobre orçamento como ferramenta do controlo de gestão, diferentes abordagens para o processo de orçamentação, em especial o orçamento de base zero e alguns fundamentos de gestão que suportam a implantação do orçamento de base zero. A metodologia deste trabalho se deu através de um estudo de caso de uma pequena empresa de extração e venda de areias e aterro, localizada na cidade de Cabo Frio, Estado do Rio de Janeiro, no Brasil. A empresa em causa passou por uma mudança de estratégia que coincidiu com a mudança da equipa de gestão no início do ano de 2017. A nova gestão, após avaliar o contexto da empresa e sua envolvente definiu os novos objetivos estratégicos, e decidiu por fazer uso de fundamentos do orçamento de base zero para o seu processo orçamentário além de utilizar também diferentes abordagens de orçamento e fundamentos de gestão para agregar ainda mais valor ao processo e torná-lo mais eficaz. Uma comparação entre períodos foi realizada para que pudesse ser demonstrada a cultura de melhoria contínua e a utilidade do orçamento de base zero neste contexto. Estes resultados parecem demonstrar a eficácia do orçamento de base zero e como as diferentes abordagens e principais fundamentos de gestão adotados puderam otimizar e dar continuidade a este processo de forma a permitir que toda a organização esteja motivada e alinhada à estratégia da empresa.
This assignment has as main motivation to contribute to the discussion around the usefulness of the zero-based budget and the management fundamentals that can support it in its implementation in contexts of changing business strategy. To start the study, a review of the literature on the budget was carried out, as a management control tool, different approaches to the budget process, especially the zero-based budget and some management fundamentals that support the implementation of the zero-based budget. The methodology of this assignment was given through a case study of a small company of extraction and sale of sand and landfill, located in the city of Cabo Frio, State of Rio de Janeiro, in Brazil. The company in question underwent a strategy change that coincided with the change of the management team at the beginning of 2017. The new management, after evaluating the context of the company and its surroundings, defined the new strategic objectives, and decided to use of zero-based budget fundamentals for your budgeting process, as well as using different budgeting approaches and management fundamentals to add even more value to the process and make it more effective. A comparison between periods was made so that the culture of continuous improvement and the usefulness of the zero-based budget could be demonstrated in this context. These results seem to demonstrate the effectiveness of the zero-based budget and how the different approaches and main management fundamentals adopted were able to optimize and continue this process in order to allow the entire organization to be motivated and aligned with the company's strategy.x
This assignment has as main motivation to contribute to the discussion around the usefulness of the zero-based budget and the management fundamentals that can support it in its implementation in contexts of changing business strategy. To start the study, a review of the literature on the budget was carried out, as a management control tool, different approaches to the budget process, especially the zero-based budget and some management fundamentals that support the implementation of the zero-based budget. The methodology of this assignment was given through a case study of a small company of extraction and sale of sand and landfill, located in the city of Cabo Frio, State of Rio de Janeiro, in Brazil. The company in question underwent a strategy change that coincided with the change of the management team at the beginning of 2017. The new management, after evaluating the context of the company and its surroundings, defined the new strategic objectives, and decided to use of zero-based budget fundamentals for your budgeting process, as well as using different budgeting approaches and management fundamentals to add even more value to the process and make it more effective. A comparison between periods was made so that the culture of continuous improvement and the usefulness of the zero-based budget could be demonstrated in this context. These results seem to demonstrate the effectiveness of the zero-based budget and how the different approaches and main management fundamentals adopted were able to optimize and continue this process in order to allow the entire organization to be motivated and aligned with the company's strategy.x
Description
Keywords
Estratégia Orçamento de base zero Controlo de gestão Change of strategy Zero-based budget Management control