Método de orçamentação fundamentado no orçamento base zero e no orçamento renovado visando o alinhamento das metas orçamentárias baseadas no balanced scorecard

Abstract

In the last few years, the crisis scenario has been established and companies need to seek for ways to stay alive and competitive in the market. Thus, the concern wipe expenses, reduce costs and remain competitive is a general concern. The difficulty of the most business is the no inclusion of broad measures of performance as value drivers. This research aimed to meet the zero-based budget contribution in reducing expenses with the performance measures provided by the Balanced Scorecard and develop a proposal with the renewed budget alignment of budget targets sales. The research is characterized as a qualitative applied research classified as descriptive research were used some technical procedures, such as bibliographical research, documentary research and case study. The results show that the integration between the balanced scorecard and the budget contributes to improving the management among the key performance indicators and the achievement of operational goals.