Orçamento empresarial: as modalidades de orçamento empresarial e sua aplicação dos diferentes perfis de empresas brasileiras em busca de competitividade

Abstract

In recent times, companies operate in a relatively stable economic environment, where the Gross Domestic Product continues to grow, even at reduced rates, the inflation continues under control, even with minor variations up, and the basic interest rate follows at lowest level. In summary, the Brazilian economic environment is more stable, allowing businesses to adopt financial planning more assertive, and transforming the budget into a powerful business tool for business management. In this perspective, the enterprise budget is a tool that facilitates predicting and establishing guidelines for future exercises, scenario planning and calculations more assertive inventory replenishment, definitions more concrete strategies on capital structure, as well as management of cash flow, investments, and other business needs. In this context, the question that guides this study is: in the contemporary world characterized by fierce competition of the global market, what is the best theoretical approach on the business budget to be used by companies? Seeking this answer, the study presents an analysis of the different types of business budget and their suitability for different profiles of companies and their segments. In terms of methodology, the choice was a literature review of qualitative character, from which concludes that there is no universal model for all budget organizations to every company, regardless of its size and economic activity needs a budget planning that is suited to your needs and build or maintain their market competitiveness.