Budgetary Management in Family Companies

• Autor(a) principal: Lugoboni, Leonardo Fabris
• Data de Publicação: 2020
• Outros Autores: Miguel, Ana Caroline Silva, Silva, Bruna Alves Da, Oliveira, Geovana De Morais, Santos Junior, Valmir de Santana
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REMIPE
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/292
• topic: Empresas familiares; Orçamento; Planejamento.; Family Businesses; Budget; Planning.

Budgeting and planning are essential management tools nowadays, as they provide a whole and current view of the organization. Based on this premise, this article aims to present a research about the process of construction, execution and budget control in family businesses. The project consists of collecting data with five family companies of fuel´s distributors, which interviews were conducted with financial managers. After data collection, it was shown the fact that family members interfere or get directly involved in the construction, execution and budget control, it can also disturb the process through divergences of ideas among family members, even if  they hardly put into practice methods that could be solved  in days, but it takes weeks to be fulfilled. On the other hand, we also realize that the processes occur more quickly, which is observed that is huge difference. Moreover, when the family´s professionalism is well-structured, a company acquires a deal of widening gap, in addition to generating harmony among employees and directors, resulting in high amount of competitiveness and agility.