Aderência dos princípios do beyond budget no processo orçamentário de uma agroindústria
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Data
2022-05-06
Autores
Pitelli, Larissa Guerrero
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Universidade Estadual Paulista (Unesp)
Resumo
Diante da necessidade de tornar o orçamento uma ferramenta relevante à estratégia empresarial, alternativas metodológicas têm sido propostas sendo o Beyond Budget àquela com maior proeminência na literatura. Contudo, há uma lacuna nos estudos empíricos na avaliação da aplicação desta nova abordagem, especialmente, nas áreas operacionais das organizações. Objetiva-se nesta pesquisa avaliar a aderência do processo orçamentário de uma agroindústria sucroenergética aos princípios do BB. Utilizou-se o método do estudo de caso, triangulando informações extraídas de entrevistas, análise de documentos e procedimentos e observação do processo. Essas informações foram tratadas por meio da análise de conteúdo utilizando técnicas quantitativas de frequência, coocorrência e similitude das palavras, combinando com análise qualitativa. Verificou-se que o processo de orçamento é baseado no modelo tradicional e que a possibilidade de utilização do BB é oportuna por permitir o controle dos recursos financeiros e associá-los a indicadores chaves da atividade, contudo, a mudança pode ser um desafio à empresa, tendo em vista, que o processo de orçamentação já está consolidado nos sistemas de informação, mecanismos de controles internos e inclusive no trabalho das pessoas e das suas relações entre áreas operacionais e corporativa.
Considering a current necessity to reshape the budget as a relevant tool for business strategy, some methodological alternatives have been proposed. In this context, the Beyond Budget is being the one with greatest prominence in current literatures. However, there is a gap in empirical studies to evaluate the applicability of this new approach especially in the operational areas. The objective of this research is to evaluate the adherence of the budget process of a sugarcane agroindustry to the principles of BB. A case study method was applied to combine information extracted from interviews, documents and procedures analysis and process observation. This information was treated using a quantitative technic of frequency, co-occurrence and similarity of words also combined with qualitative analysis. It was found that the budget process is based on a traditional model and use the Beyond Budget is an opportunity because it allows the control of financial resources associating them with key indicators of the activity. Despite of that, the change can be a challenge to the company once the budgeting process is already consolidated in the management systems, internal control mechanisms and even in the work of people and their relationships between operational and corporate areas.
Considering a current necessity to reshape the budget as a relevant tool for business strategy, some methodological alternatives have been proposed. In this context, the Beyond Budget is being the one with greatest prominence in current literatures. However, there is a gap in empirical studies to evaluate the applicability of this new approach especially in the operational areas. The objective of this research is to evaluate the adherence of the budget process of a sugarcane agroindustry to the principles of BB. A case study method was applied to combine information extracted from interviews, documents and procedures analysis and process observation. This information was treated using a quantitative technic of frequency, co-occurrence and similarity of words also combined with qualitative analysis. It was found that the budget process is based on a traditional model and use the Beyond Budget is an opportunity because it allows the control of financial resources associating them with key indicators of the activity. Despite of that, the change can be a challenge to the company once the budgeting process is already consolidated in the management systems, internal control mechanisms and even in the work of people and their relationships between operational and corporate areas.
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Palavras-chave
Agronegócio, Beyond Budget, Custo, Finanças, Orçamento