Estudo comparativo de planejamento orçamentário e o modelo Beyond Budgeting em uma empresa varejista de São Paulo

Abstract

With the current economic crisis that it affects the country, caused by factors as the decrease of GDP, the inflation, the depreciation of the Real coin before the Dollar, increase of the unemployment taxes and the retraction of the consumption, the companies in general went by an unstable moment and they presented negative results in the last years. Like this, a lot of companies need an administration process and structured and very defined budget planning, to obtain a balanced growth and to compete at the market with other competitive, because, without planning and administration elevated, the companies won't obtain return with risk of they lose positioning in the market. In that work, the administration model is presented carried out by an organization of the segment of the retail trade in São Paulo, being selected in agreement with the obtaining of information about the budget planning. It was made a theoretical study of the budget model adopted by the company and later of the proposed model, Beyond Budgeting (besides the budget), generating an embasamento for information obtained later with the research and for the conclusion of the work. The objective of that work is to accomplish a comparative study of the model adopted by the organization in study and Beyond Budgeting, analyzing the points that detach each one, being evaluated the model in study can be adopted in a company of the segment of retail trade to turn more efficient her budget planning and administration of the company.