Resumen de Gestão matricial de despesas: Estudo de caso em uma indústria de componentes de borracha

Dalmo Galvan, Wendy Beatriz Witt Haddad Carraro

• The increasingly fierce competitiveness challenges the company to reinvent themselves all the time to stand out against competitors, for that resort to new management tools. One of the tools used for decision-making is the budget, which has been reinvented to correct the defects of the traditional method. This article aims to demonstrate through a practical case as the matrix budget can be structured in organizations. The matrix budget is an evolution of zero-based budget (ZBB), because it works with setting specific targets by sector instead of analyzing all the activities as suggested by the ZBB. The matrix budget can be a powerful tool for planning and management of results through crossed controls established, systematic monitoring and PDCA methodology. The methodology used in this article can be characterized as a case study. Some of the benefits with the use of matrix budget: (i) knowledge and management of the organization expenses, (ii) greater involvement of employees with the budget process, by defining responsibilities, (iii) reducing costs and aid managers in making decision, (iv) greater fluidity of information of information on all levels