Planejamento financeiro e controle orçamentário: um estudo de caso em uma empresa industrial

Abstract

The goal of this paper is to present two of the main economic management tools, planning and its monetary expression; and budgeting and controlling, highlighting the relevance of the managerial information system and the accountability. At the same time, it emphasizes the application of such tools in the identification of the best financial performances and the best results achieved by the company, as a way to reach excellent performance. This research is based on a case study and its contribution is to offer means for budgeting control, aiming at the optimization of the decision making process for industrial companies. For this reason, this study was carried out in a food industry, located in the State of Minas Gerais, Brazil. The fieldwork was conducted during the months of May, June and July of 2003, due to the business sazonality in the companies results. The findings show that these companies should apply a methodology of following through the process and implementing managerial controls, with the production of managerial reports and the identification of the aspects that can be improved during the budgetary execution, for such tools are essential to the planning and control of the budgetary execution