Características do orçamento em uma empresa de autopeças

Abstract

The research aimed to investigate the characteristics of the budget utilized within a company operating in the auto parts segment. The study opted to conduct a case study within a large firm in the auto parts industry. Data collection employed a combination of semi-structured interviews, document analysis, and participant observation. Key findings from the research revealed that the company implements a formal structure for both short and long-term planning, alongside a budgeting model akin to Zero-Based Budgeting (ZBB). This model starts from a zero balance, providing justifications for included values while disregarding historical data, thereby representing an intermediate approach between top-down and bottom-up methodologies. During budget construction, the company divides its operations into distinct packages or areas, encompassing revenues, investments (capex), and eleven other packages for costs and expenses. Managers demonstrate careful consideration during budget preparation, utilizing specific proposals and indicators for each package to align expectations with reality. The primary focus of the budget lies in evaluating performance. While the sales budget undergoes daily monitoring and control, other budget components are reviewed monthly, with extensive analysis conducted for significant deviations. Moreover, the budget serves as the company's guiding framework, with all incentives tied to achieving budgetary targets. In summary, the principal characteristic of the budget within the surveyed company is its utilization for performance evaluation, underscoring its pivotal role in guiding operations and incentivizing target achievement.