As contribuições do OBZ: orçamento base zero para o planejamento e controle de resultados em uma empresa do ramo de alimentação animal

Abstract

Private sector companies have as main objective to achieve efficiency and effectiveness in their operations, which require planning and control as keys attributes to business management. In this sense, a budget is a combination of information flows, processes and administrative procedures that assists decision makers in their planning and control functions, in predicting results related to the operation and financial situation. Over time, budget systems have been created to be used depending on the business objectives, organizational culture and nature of the operations, culminating in the creation of the Zero Base Budget (ZBB), a method that disregard historical information on expenses and revenues incurred. The present research uses a descriptive and qualitative case study to make a presentation of the ZBB as a tool for strategic management and cost reduction, aiming to present its advantages and disadvantages, as well as its applicability, implantation process as well as the results obtained by its use in an animal food business, achieving a significant reduction of costs (R$ 2.4 million) in the course of this process. These gains were possible through the analysis of the most diverse decision packages, through forty nine hypotheses of cost reduction and the involvement of more than 20% of Alpha employees