Implantação do orçamento em uma empresa de urbanismo: dificuldades percebidas

Abstract

Companies have the corporate budget as a strong ally in getting better results and a planned growth. Through it managers can have a more accurate view of future business and thus to anticipate and guard against eventualities, making decisions in advance and keeping teams focused on a common goal with the board and shareholders. The implementation is a major challenge, considering that it is a complete management tool and involves coordinated efforts from all areas of the company. Thus, this study aims to identify the possible difficulties inherent in the implementation of the corporate budget process occurred in a company active in the planning area, more specifically, urban allotments, where the author was part of the team responsible for implementing the budget. Therefore, we sought to identify the theoretical approaches related to the theme, with regard to the steps of the budget implementation process, the difficulties often encountered, types of budgets, their advantages and disadvantages. Therefore, the study provides an analysis of the budget implementation practice in a real company, reporting the difficulties encountered. It is concluded that during the implementation of the budget, the company faced difficulties in behavioral, lack of experience of those involved and difficulties in relation to the existing accounting framework.