Importance of budget management and costs as support for decision making in micro and small enterprises
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REMIPE |
Texto Completo: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/194 |
Resumo: | This study aims to demonstrate the importance and foment the utilization of the budget and cost management in a Micro and Small Enterprises (MPEs), evidencing their applicability and support to the decision making in a restaurant located in the state of Santa Catarina, Brazil. The data collection occurs between the months of August 2017 and February 2018. There are realized interviews and accompaniments of the procedures with the owner partner, employees and close members of the chain. Also there are analyzed reports and documents and raised the pertinent data to the actuation market. There are elaborated the company's operating budgets (sales, raw material, labor, indirect costs and costs with selling, distribution and administration) from May to December 2018. The budgets informations are validated by the manager and there are analyzed his perception about the relevance of the instrument. According to the manager, the budgets informations provided reflection and knowledge and made him ponder about the importance of planning and control, incurring, even, in the changing of some practices. That is because, even though the financial results raised are satisfactory, the information detailing demonstrated that there are possibilities to maximize them. Therefore, this tool fulfills its role as a management instrument to the MPEs, by providing better comprehension of the current state, design future scenarios and indicate points to be improved. Spite acknowledging its information advantages, the manager pointed out some difficulties regarding the utilization of budgets and claims that its implementation should be a gradual process. |
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Importance of budget management and costs as support for decision making in micro and small enterprisesImportância da Gestão Orçamentária e de Custos como Suporte à Tomada de Decisões em Micro e Pequenas EmpresasOrçamento EmpresarialControleCustosPlanejamentoMicro e Pequenas EmpresasThis study aims to demonstrate the importance and foment the utilization of the budget and cost management in a Micro and Small Enterprises (MPEs), evidencing their applicability and support to the decision making in a restaurant located in the state of Santa Catarina, Brazil. The data collection occurs between the months of August 2017 and February 2018. There are realized interviews and accompaniments of the procedures with the owner partner, employees and close members of the chain. Also there are analyzed reports and documents and raised the pertinent data to the actuation market. There are elaborated the company's operating budgets (sales, raw material, labor, indirect costs and costs with selling, distribution and administration) from May to December 2018. The budgets informations are validated by the manager and there are analyzed his perception about the relevance of the instrument. According to the manager, the budgets informations provided reflection and knowledge and made him ponder about the importance of planning and control, incurring, even, in the changing of some practices. That is because, even though the financial results raised are satisfactory, the information detailing demonstrated that there are possibilities to maximize them. Therefore, this tool fulfills its role as a management instrument to the MPEs, by providing better comprehension of the current state, design future scenarios and indicate points to be improved. Spite acknowledging its information advantages, the manager pointed out some difficulties regarding the utilization of budgets and claims that its implementation should be a gradual process.Este estudo objetiva demonstrar a importância e fomentar a utilização da gestão orçamentária e de custos em Micro e Pequenas Empresas (MPEs), ao evidenciar sua aplicabilidade e suporte à tomada de decisão em um restaurante situado no estado de Santa Catarina, Brasil. A coleta de dados ocorre entre os meses de agosto de 2017 a fevereiro de 2018. Realizam-se entrevistas e acompanhamentos dos procedimentos junto ao sócio proprietário, funcionários e membros próximos da cadeia. Também se analisam relatórios e documentos e apuram-se dados pertinentes ao mercado de atuação. Elaboram-se os orçamentos operacionais da empresa (venda, matéria-prima, mão de obra, custos indiretos e custos com venda, distribuição e administração) de maio a dezembro de 2018. As informações orçamentárias são validadas pelo gestor e analisa-se sua percepção quanto à relevância do instrumento. Segundo o gestor as informações orçamentárias proporcionaram reflexão e conhecimento e o fizeram ponderar sobre a importância do planejamento e controle, incorrendo, inclusive, em mudança de algumas práticas. Isso porque, por mais que os resultados financeiros apurados sejam satisfatórios, o detalhamento das informações demonstrou que há possibilidades para maximizá-los. Portanto, esta ferramenta cumpre seu papel como instrumento gerencial a MPEs, ao proporcionar maior compreensão da situação atual, projetar cenários futuros e indicar pontos a serem aperfeiçoados. Apesar de reconhecer suas vantagens informacionais, o gestor apontou algumas dificuldades quanto à utilização dos orçamentos e alega que sua implantação deve ser um processo gradual.FATEC Osasco2020-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/19410.21574/remipe.v6i1.194REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 6 n. 1 (2020): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 206-2252446-862210.21574/remipe.v6i1reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/194/187Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osascoinfo:eu-repo/semantics/openAccessBergamim, GracieleEngelage, EmanueleDutra, Marcelo Haendchen2021-06-07T16:30:45Zoai:remipe.fatecosasco.edu.br:article/194Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:06.786132REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false |
dc.title.none.fl_str_mv |
Importance of budget management and costs as support for decision making in micro and small enterprises Importância da Gestão Orçamentária e de Custos como Suporte à Tomada de Decisões em Micro e Pequenas Empresas |
title |
Importance of budget management and costs as support for decision making in micro and small enterprises |
spellingShingle |
Importance of budget management and costs as support for decision making in micro and small enterprises Bergamim, Graciele Orçamento Empresarial Controle Custos Planejamento Micro e Pequenas Empresas |
title_short |
Importance of budget management and costs as support for decision making in micro and small enterprises |
title_full |
Importance of budget management and costs as support for decision making in micro and small enterprises |
title_fullStr |
Importance of budget management and costs as support for decision making in micro and small enterprises |
title_full_unstemmed |
Importance of budget management and costs as support for decision making in micro and small enterprises |
title_sort |
Importance of budget management and costs as support for decision making in micro and small enterprises |
author |
Bergamim, Graciele |
author_facet |
Bergamim, Graciele Engelage, Emanuele Dutra, Marcelo Haendchen |
author_role |
author |
author2 |
Engelage, Emanuele Dutra, Marcelo Haendchen |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Bergamim, Graciele Engelage, Emanuele Dutra, Marcelo Haendchen |
dc.subject.por.fl_str_mv |
Orçamento Empresarial Controle Custos Planejamento Micro e Pequenas Empresas |
topic |
Orçamento Empresarial Controle Custos Planejamento Micro e Pequenas Empresas |
description |
This study aims to demonstrate the importance and foment the utilization of the budget and cost management in a Micro and Small Enterprises (MPEs), evidencing their applicability and support to the decision making in a restaurant located in the state of Santa Catarina, Brazil. The data collection occurs between the months of August 2017 and February 2018. There are realized interviews and accompaniments of the procedures with the owner partner, employees and close members of the chain. Also there are analyzed reports and documents and raised the pertinent data to the actuation market. There are elaborated the company's operating budgets (sales, raw material, labor, indirect costs and costs with selling, distribution and administration) from May to December 2018. The budgets informations are validated by the manager and there are analyzed his perception about the relevance of the instrument. According to the manager, the budgets informations provided reflection and knowledge and made him ponder about the importance of planning and control, incurring, even, in the changing of some practices. That is because, even though the financial results raised are satisfactory, the information detailing demonstrated that there are possibilities to maximize them. Therefore, this tool fulfills its role as a management instrument to the MPEs, by providing better comprehension of the current state, design future scenarios and indicate points to be improved. Spite acknowledging its information advantages, the manager pointed out some difficulties regarding the utilization of budgets and claims that its implementation should be a gradual process. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-01-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/194 10.21574/remipe.v6i1.194 |
url |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/194 |
identifier_str_mv |
10.21574/remipe.v6i1.194 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/194/187 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FATEC Osasco |
publisher.none.fl_str_mv |
FATEC Osasco |
dc.source.none.fl_str_mv |
REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 6 n. 1 (2020): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 206-225 2446-8622 10.21574/remipe.v6i1 reponame:REMIPE instname:Faculdade de Tecnologia de Osasco (FATEC) instacron:FATEC |
instname_str |
Faculdade de Tecnologia de Osasco (FATEC) |
instacron_str |
FATEC |
institution |
FATEC |
reponame_str |
REMIPE |
collection |
REMIPE |
repository.name.fl_str_mv |
REMIPE - Faculdade de Tecnologia de Osasco (FATEC) |
repository.mail.fl_str_mv |
fernando@fernandoasantos.com.br |
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1797047758256865280 |