| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 425.09 KB | Adobe PDF |
Orientador(es)
Resumo(s)
O objetivo desta tese foi o de apresentar um orçamento alternativo ao
orçamento de tesouraria. Esse projeto é interessante porque permite consolidar
o conhecimento sobre orçamentos e colocar o que foi aprendido em prática. Esta
tese também pretende mostrar com dois exemplos de orçamento diferentes
como estes podem ser aplicados numa empresa específica.
O método de pesquisa escolhido foi o estudo de caso, porque pretende-se
explicar com este trabalho, quais são as vantagens e desvantagens verificadas
com o orçamento financeiro e com o orçamento de tesouraria.
Algumas das vantagens verificadas com o orçamento de tesouraria são as
informações detalhadas que contém; o foco no curto prazo e a descrição de e
para onde vai o fluxo monetário. Por outro lado, temos o orçamento financeiro.
Ele tem algumas vantagens em comum com o orçamento de tesouraria - o foco
de curto prazo. Ele permite-nos estimar se a empresa vai ter lucro ou prejuízo
no final do mês ou do ano em análise.
O orçamento financeiro foi criado com as informações da empresa. Ambos os
tipos de orçamento tem informações importantes e diferentes que se
complementam. Os meus resultados foram obtidos numa empresa específica,
mas que podem ser aplicáveis a outras empresas.
The purpose of this thesis is to present an alternative budget to the cash budget. This project is interesting because it allows me to consolidate my knowledge about budget and put what I have been learning into practise. This thesis also pretends to show two budget examples and how they could be applied in a specific company. The research method chosen was a case study because this work pretends to explain what are the advantages and disadvantages verified with the financial budget and with the cash budget. Some of the advantages verified with the cash budget are the detailed information because it contains short-term focus, and more information about how the cash flows. On the other hand, we have the financial budget. It has some advantages in common with the cash budget – short-term focus. It provides an expectation if the company is going to have profit/loss in the end of the month or year in analysis. The financial budget was created with the company information. Both types of budget have important and different information and they complement each other. My results were obtained related to a specific company but these results could be applicable to other companies.
The purpose of this thesis is to present an alternative budget to the cash budget. This project is interesting because it allows me to consolidate my knowledge about budget and put what I have been learning into practise. This thesis also pretends to show two budget examples and how they could be applied in a specific company. The research method chosen was a case study because this work pretends to explain what are the advantages and disadvantages verified with the financial budget and with the cash budget. Some of the advantages verified with the cash budget are the detailed information because it contains short-term focus, and more information about how the cash flows. On the other hand, we have the financial budget. It has some advantages in common with the cash budget – short-term focus. It provides an expectation if the company is going to have profit/loss in the end of the month or year in analysis. The financial budget was created with the company information. Both types of budget have important and different information and they complement each other. My results were obtained related to a specific company but these results could be applicable to other companies.
Descrição
Palavras-chave
Orçamento Orçamento de tesouraria Orçamento financeiro Budget Cash budget Financial budget