Resumen de Planejamento orçamentário empresarial em empresa distribuidora de bebidas
Carlos Eduardo de Oliveira, Naiana de Fátima Souza Santos, Érika Monteiro de Souza e Savi, Josilene da Silva Barbosa
The need for companies to plan and control their actions becomes extremely important so that they can keep up in a competitive market, the corporate budget as a management tool, can serve as a measurement tool for planning and control companies. This study aimed to present the business budget of a distributor of drinks, with special emphasis on the results that can be achieved with its use in relation to strategic planning. Because it is a descriptive research, as well as bibliographic research, field research was conducted that found aspects of the business budget and its experiential and practical importance for the achievement of objectives and goals, as well as the way the budget information is worked over the period of its validity. Thus, a distributor of drinks, planning is possible with the use of the budget, which assists managers in making strategies and defining actions aimed at reducing costs and maximizing results. This was identified in the research company, which also uses the budget planning to analyze the degree of accuracy in relation to the projected scenarios.
