Abordagem teórica-prática da aplicação do Orçamento Base Zero (OBZ) em uma empresa do ramo alimentício

Abstract

In the current economic context, where competition between firms is increasingly fierce and requires greater efficiency in financial management, there can be no indecision about how to manage the available resources in the company. Companies are forced to do more with less, so they require planning and control tools of their activities to ensure the achievement of its objectives. The zero-based budgeting appears as a budgetary tool with the function to assist companies in developing and implementing the corporate budget process. In this context the question that guides this study is that the theory approaches the practical application of zero based budgeting (ZBB) in food companies? Thus, this article aims to analyze the use of zero based budgeting from a comparative theoretical and practical, seeking to verify if the use of ZBB is noticeable the main advantages and limitations described in theory by analyzing references bibliographies and interviews with managers and professionals directly related to ZBB. The methodology used was content analysis from semi-structured interviews conducted in the company studied. At the end of the case study it can be concluded that although the company does not use the Zero Base Budget in accordance with the theory the organization considers the results of the essential tool for the reduction and control of fixed costs.