Os determinantes da probabilidade de utilização do orçamento empresarial nas empresas da região Centro-Oeste de Minas Gerais

Abstract

Knowing the reality of micro, small and medium-sized companies is justified in itself, as the lack of information in this area is inversely proportional to its importance in the regional and national economy. Micro and small companies account for 20% of the gross domestic product (GDP), 43% of the population's income and 60% of formal jobs. Several factors contribute to the high mortality rate of small companies, the managerial aspect stands out. The Business Budget presents itself as a management tool capable of contributing to fill the gap necessary for better performance of MSMEs. The objective was to identify the profile of the manager, the knowledge and the use of the instrument, if the limitations and benefits of the Budget are perceived by the managers of the central-west region of Minas Gerais and also to identify which factors influence the managers in the use of the Business Budget tool . It is justified by investigating the use and knowledge, as well as what can influence the use of the tool and consequently contribute to the better management of these companies. To take the information, questionnaires (survey) and subsequent descriptive and quantitative analysis were used, using descriptive statistics and the Logit model to determine the marginal effect. The sample was composed of 88 managers, mostly working in MSMEs. When analyzing the perceptions of individuals regarding the benefits of the budget, we found high averages and the same analysis with respect to limitations, low averages. Analyzing on the facilitating use of the budget also show high averages with emphasis on the statement that the budget helps to communicate the management strategy. It is concluded at this stage that even with low utilization, the budget is accepted in its main contributions as a managerial artifact. When analyzing the factors that may determine its use for this sample, we find: companies managed by post-graduate professionals, with 2-5 years of experience, graduated in administration and accounting courses and the accountant having a direct link with the organization.