Orçamento base zero como forma de ferramenta gerencial: estudo de caso em uma indústria de café

Abstract

The Budget is the most applied controlling tool in the organizations and, among the various existing models, the Zero-Base Budgeting, or ZBB, is noteworthy (stands out from the others). Such model requires more time and grater synergy between people and companhies’ activities and therefore becoming more expensive and complex then most others models. Nevertheless, the ZBB is much more efficient compared to the control of costs and expenses. Thus, this study sought to deepen and share knowledge regarding ZBB as a management tool for a market established company, having as target company of a Coffe and Derivatives’ Factory. The research’s methodology was based in a descriptive applied search with the Supplies’ Director and the Company ZBB’s Coordinator. The obtained results show that the Zero-Base Budgeting can indeed be used as the single management tool in the market and sector reality of the target company of this study.