Processo de implantação do orçamento base zero como técnica de planejamento e controle: estudo de caso

Abstract

The focus of this work is the implementation process of Zero-based budgeting (ZBB), which it was analyzed by a case study in an electricity generator company. The work was based on documentary research and gathering information through interviews with the company’s employees. Became evident with the research that the budget is an important tool for planning and control, which enables the identification of budget deviations and probable corrective actions when necessary. However, the budget implementation process requires significant dedication and time so that the implementation happen in the most assertive way possible.