Sucessão familiar, controle orçamentário e planejamento em uma empresa familiar

Abstract

Family businesses are of great significance because, in general, most existing companies arise in family environments, and there is also a notable milestone in this type of enterprise, the succession process, which contributes to prolonging the organization. Based on this assumption, the aim of this study was to identify the main elements involved in the succession process and their relationship with budget planning and control. The methodology involved a case study carried out in a family business, using descriptive research of an applied nature and a qualitative approach. The results found led to the assumption that family businesses, although still very much based on the judgments and precepts of their precursors, understand the importance of management based on budget planning and control for their permanent existence. Furthermore, the succession process, although still gradual, is discussed within the organization, decentralizing and subdividing powers between successor and successor, aiming for a precise successive chain