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Abstract(s)
Apesar das inúmeras críticas apontadas ao orçamento e do surgimento de modelos de Gestão mais recentes, tais como o Beyond Budgeting, o orçamento continua a ser amplamente utilizado nas empresas a nível mundial, sendo uma das principais ferramentas de controlo de gestão (Ekholm & Wallin, 2000). O presente trabalho visa analisar o orçamento do Grupo Rangel, nomeadamente as várias etapas do processo, os motivos que justificam a sua elaboração e uma perspetiva crítica ao mesmo, destacando os pontos fortes, fraquezas, os principais progressos e problemas no processo para o ano de 2019. No caso da Rangel, foi possível concluir que o orçamento apresenta grande relevância para o Grupo, sendo que os motivos que justificam a sua elaboração estão em linha com alguns destacados pela literatura, nomeadamente por Hansen & Mowen (2006) e Player (2009). A principal razão para esta relevância
prende-se com a fixação de metas, isto é, objetivos que cada business line deverá atingir anualmente, a nível de vendas, margem e resultado. Importa ainda referir que, no exercício para 2019, verificaram-se várias melhorias nos processos de planeamento e controlo do Grupo. Preocupada com uma gestão eficiente dos fluxos de caixa e em garantir a liquidez das várias BL, considerou-se pertinente orçamentar as demonstrações de fluxos de caixa adicionalmente à orçamentação das demonstrações de resultados.
Concluindo, o Grupo alterou e melhorou todo o processo, adaptando-o assim às necessidades verificadas, garantindo deste modo que o orçamento possa continuar a ser útil e constituir importância.
Despite numerous criticisms to budgeting and the emergence new Management models, such as Beyond Budgeting, budgeting continues to be widely used in companies worldwide, being one of the main management control tools (Ekholm & Wallin, 2000). The present work aims to analyse the Rangel Group budget, namely the stages of the process, the reasons behind its elaboration and a critical perspective, highlighting the strengths, weaknesses, the main progresses and problems in the process for the year of 2019. In the case of Rangel, it was possible to conclude that budgeting has a great relevance to the Group, and the reasons that justify its elaborations are in line with some highlighted in the literature, namely by Hansen & Mowen (2006) e Player (2009). The main reason is setting the goals that each business line should reach annually, at the level of sales, margin and result. It should also be noted the improvements made in the process for 2019. Concerned with managing cash flows efficiently and ensuring the liquidity of every BL, it was considered appropriate to budget the cash flow statements in addition to what was done in the past, the income statements. Concluding, the Group has changed and improved the whole process, thus adapting it to the needs identified, ensuring this way budgeting can continue to be useful and important.
Despite numerous criticisms to budgeting and the emergence new Management models, such as Beyond Budgeting, budgeting continues to be widely used in companies worldwide, being one of the main management control tools (Ekholm & Wallin, 2000). The present work aims to analyse the Rangel Group budget, namely the stages of the process, the reasons behind its elaboration and a critical perspective, highlighting the strengths, weaknesses, the main progresses and problems in the process for the year of 2019. In the case of Rangel, it was possible to conclude that budgeting has a great relevance to the Group, and the reasons that justify its elaborations are in line with some highlighted in the literature, namely by Hansen & Mowen (2006) e Player (2009). The main reason is setting the goals that each business line should reach annually, at the level of sales, margin and result. It should also be noted the improvements made in the process for 2019. Concerned with managing cash flows efficiently and ensuring the liquidity of every BL, it was considered appropriate to budget the cash flow statements in addition to what was done in the past, the income statements. Concluding, the Group has changed and improved the whole process, thus adapting it to the needs identified, ensuring this way budgeting can continue to be useful and important.
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Keywords
Sistemas de controlo de gestão Orçamento Motivos para orçamentação Melhorias ao orçamento Management control systems Budget Reasons to budget Budget improvements