Um estudo acerca do planejamento orçamentário e gerenciamento matricial de despesas (gmd) em empresa industrial do ramo alimentício

• Autores: Carlos Eduardo de Oliveira, Francieli Daiane Ramos, Davy Antonio da Silva, Thiago Alberto dos Reis Prado
• Localización: Revista iberoamericana de contabilidad de gestión, ISSN 1696-294X, Vol. 13, Nº. 25, 2015, págs. 1-15
• Idioma: español
• Enlaces
  • Texto completo (pdf)
• Resumen

  • The paper shows a study in a food company located at Itumbiara/GO, and it aimed to verify the use of budget, specifically the Matrix Management Fees (MMF). A structured interview used a questionnaire as a data collection instrument with the company’s budget manager. The main results it was found the budget is a support tool to steer the company’s control and help the cash flux, provides detailed information on the resources, required to achieve the desired ends, shows the actual business needs helping to the managers to evaluate the application resources, creating a questioning practice and identifies loss or immobilization of resources that are not the priority.

    The MMF is a flexible tool that allows the creation of vestments for all character variables.