Budget and strategy: beyond budgeting as a tool for planning and budgetary control in a graduation course

• Autor(a) principal: Soares, Thiago Coelho
• Data de Publicação: 2019
• Outros Autores: Schneider, Jonas, Lima, Carlos Montenegro, Soares, Sandro Vieira
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ibero Americana de Estratégia - RIAE
• Texto Completo: https://periodicos.uninove.br/riae/article/view/14128
• topic: Administração; Planejamento; Orçamento; Beyond Budgeting; Planning; Budgeting; Beyond Budgeting; Planificación; Presupuesto; Beyond Budgeting

Objective: In this article we aim to analyze the strategic positioning of a distance education undergraduate course and verify its operationalization through the budget.   Method: Documental research and interview were the primary methods utilized. Documents from the university were analyzed, as well as the specific planning developed by the course coordinator.   Originality / Relevance: There is evidence on the relationship between budget planning and control. However, there is a portion to be filled regarding the management of higher education institutions.  Therefore, this research applied a recent budget method (Beyond Budgeting) as a way to highlight the relationship between planning and control.   Results: Strategic positioning of course differentiation was identified according to Porter (2004), and Beyond Budgeting was chosen as a tool to aid organizational planning.  The operationalization of the strategy through Beyond Budgeting was used to show the relationship between the strategic positioning of the course, the planning of the university and the budget piece elaborated in this research.   Theoretical / methodological contributions: The operationalization of the strategy through Beyond Budgeting highlighted the relationship between the strategic positioning of the course, the planning of the university and the budget piece elaborated in this research.   Keywords: Planning; Budgeting; Beyond Budgeting