Establishment and analysis of business budget in miter industry

Detalhes bibliográficos
Autor(a) principal: Heineck, Fernando
Data de Publicação: 2018
Outros Autores: Feil, Alexandre André
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/11207
Resumo: The business budget based on business objectives can represent the competitive advantage of Micro and Small Enterprises (SMEs). In this context, this study aims to elaborate and analyze the business budget in MPE industry of frames, in this study called Alfa. The methodology employed is linked to the quantitative-descriptive research, using the technical procedures of case study through documentary research and unstructured interview. The elaboration of the budget allowed to visualize the evolution of the economic efficiency of the Alpha industry in the budgeted period, especially in the period after the planned investment in the expansion of infrastructure. The main results show that the budgeting of the Alpha industry must observe the specific characteristics of the MEP, in particular those related to the limitations of financial resources, labor and time available. In addition, future forecasting should be carried out with caution and caution, through a flexible budget to adapt to market changes. The evaluation of the projected budget preserves the financial, assets and economic health of the alpha industry in the period from 2017 to 2021. Therefore, it is concluded that the elaboration and analysis of the budget in the alpha miter industry presents a contribution towards the implementation of the appropriate practices to its use and performance.
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spelling Establishment and analysis of business budget in miter industryElaboración y análisis de presupuesto empresarial en industria de escuadrasElaboração e análise de orçamento empresarial em indústria de esquadriasplanejamento micro e pequenas empresaorçamento empresarialplanningmicro and small enterprisesbusiness budgetplanificaciónmicro y pequeñas empresaspresupuesto empresarialThe business budget based on business objectives can represent the competitive advantage of Micro and Small Enterprises (SMEs). In this context, this study aims to elaborate and analyze the business budget in MPE industry of frames, in this study called Alfa. The methodology employed is linked to the quantitative-descriptive research, using the technical procedures of case study through documentary research and unstructured interview. The elaboration of the budget allowed to visualize the evolution of the economic efficiency of the Alpha industry in the budgeted period, especially in the period after the planned investment in the expansion of infrastructure. The main results show that the budgeting of the Alpha industry must observe the specific characteristics of the MEP, in particular those related to the limitations of financial resources, labor and time available. In addition, future forecasting should be carried out with caution and caution, through a flexible budget to adapt to market changes. The evaluation of the projected budget preserves the financial, assets and economic health of the alpha industry in the period from 2017 to 2021. Therefore, it is concluded that the elaboration and analysis of the budget in the alpha miter industry presents a contribution towards the implementation of the appropriate practices to its use and performance.El presupuesto empresarial elaborado en base a los objetivos empresariales puede representar la ventaja competitiva de las Micro y Pequeñas Empresas (MYPE). En este contexto, este estudio tiene como objetivo elaborar y analizar el presupuesto empresarial en MPE industria de escuadras, en este estudio denominado Alfa. La metodología utilizada está ligada a la investigación cuantitativa-descriptiva, utilizando los procedimientos técnicos del estudio de caso a través de la investigación documental y la entrevista no estructurada. La elaboración del presupuesto permitió visualizar la evolución de la eficiencia económica de la industria Alfa en el período presupuestado, en especial, en el período posterior a la inversión planificada en la ampliación de infraestructura. Los principales resultados revelan que la elaboración del presupuesto de la industria Alfa debe observar las características específicas del porte MPE, en particular, las relaci disponible. Además, la previsión futura deben realizarse con prudencia y cautela, mediante un presupuesto flexible para adaptarse a los cambios del mercado. La evaluación del presupuesto proyectado preserva la salud financiera, patrimonial y económica de la industria alfa durante el período 2017-2021. Por lo tanto, se concluye que la elaboración y análisis del presupuesto en la industria de escuadras Alfa presenta una contribución hacia la implementación de las prácticas adecuadas a su uso y desempeño.O orçamento empresarial elaborado com base nos objetivos empresariais pode representar o diferencial competitivo das Micro e Pequenas Empresas (MPE). Neste contexto, este estudo objetiva elaborar e analisar o orçamento empresarial em MPE indústria de esquadrias, neste estudo denominada de Alfa. A metodologia empregada vincula-se a pesquisa quantitativa-descritiva, utilizando o procedimentos técnico de estudo de caso por meio de pesquisa documental e entrevista não estruturada. A elaboração do orçamento permitiu visualizar a evolução da eficiência econômica da indústria Alfa no período orçado, em especial, no período posterior ao investimento planejado na ampliação de infraestrutura. Os principais resultados revelam que a elaboração do orçamento da indústria Alfa deve observar as características específicas do porte MPE, em especial, as relacionadas as limitações dos recursos financeiros, mão de obra e o tempo disponível. Além disso, a previsão futura deve ser realizada com prudência e cautela, por meio de um orçamento flexível para adaptar-se as mudanças de mercado. A avaliação do orçamento projetado preserva a saúde financeira, patrimonial e econômica da indústria alfa no período de 2017 a 2021. Portanto, conclui-se que a elaboração e análise do orçamento na indústria de esquadria Alfa apresenta uma contribuição em direção a implementação das práticas adequadas ao seu uso e performance.Universidade do Estado de Santa Catarina — UDESC2018-06-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/1120710.5965/2316419007102018031Revista Brasileira de Contabilidade e Gestão; Vol. 7 No. 12 (2018); 31-47Revista Brasileira de Contabilidade e Gestão; Vol. 7 Núm. 12 (2018); 31-47Revista Brasileira de Contabilidade e Gestão; v. 7 n. 12 (2018); 31-472764-747110.5965/2764747107122018reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/11207/8365Copyright (c) 2018 REAVI - Revista Eletrônica do Alto Vale do Itajaíhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessHeineck, FernandoFeil, Alexandre André2023-09-20T13:36:44Zoai::article/11207Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-20T13:36:44Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv Establishment and analysis of business budget in miter industry
Elaboración y análisis de presupuesto empresarial en industria de escuadras
Elaboração e análise de orçamento empresarial em indústria de esquadrias
title Establishment and analysis of business budget in miter industry
spellingShingle Establishment and analysis of business budget in miter industry
Heineck, Fernando
planejamento
micro e pequenas empresa
orçamento empresarial
planning
micro and small enterprises
business budget
planificación
micro y pequeñas empresas
presupuesto empresarial
title_short Establishment and analysis of business budget in miter industry
title_full Establishment and analysis of business budget in miter industry
title_fullStr Establishment and analysis of business budget in miter industry
title_full_unstemmed Establishment and analysis of business budget in miter industry
title_sort Establishment and analysis of business budget in miter industry
author Heineck, Fernando
author_facet Heineck, Fernando
Feil, Alexandre André
author_role author
author2 Feil, Alexandre André
author2_role author
dc.contributor.author.fl_str_mv Heineck, Fernando
Feil, Alexandre André
dc.subject.por.fl_str_mv planejamento
micro e pequenas empresa
orçamento empresarial
planning
micro and small enterprises
business budget
planificación
micro y pequeñas empresas
presupuesto empresarial
topic planejamento
micro e pequenas empresa
orçamento empresarial
planning
micro and small enterprises
business budget
planificación
micro y pequeñas empresas
presupuesto empresarial
description The business budget based on business objectives can represent the competitive advantage of Micro and Small Enterprises (SMEs). In this context, this study aims to elaborate and analyze the business budget in MPE industry of frames, in this study called Alfa. The methodology employed is linked to the quantitative-descriptive research, using the technical procedures of case study through documentary research and unstructured interview. The elaboration of the budget allowed to visualize the evolution of the economic efficiency of the Alpha industry in the budgeted period, especially in the period after the planned investment in the expansion of infrastructure. The main results show that the budgeting of the Alpha industry must observe the specific characteristics of the MEP, in particular those related to the limitations of financial resources, labor and time available. In addition, future forecasting should be carried out with caution and caution, through a flexible budget to adapt to market changes. The evaluation of the projected budget preserves the financial, assets and economic health of the alpha industry in the period from 2017 to 2021. Therefore, it is concluded that the elaboration and analysis of the budget in the alpha miter industry presents a contribution towards the implementation of the appropriate practices to its use and performance.
publishDate 2018
dc.date.none.fl_str_mv 2018-06-15
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://www.revistas.udesc.br/index.php/reavi/article/view/11207
10.5965/2316419007102018031
url https://www.revistas.udesc.br/index.php/reavi/article/view/11207
identifier_str_mv 10.5965/2316419007102018031
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/11207/8365
dc.rights.driver.fl_str_mv Copyright (c) 2018 REAVI - Revista Eletrônica do Alto Vale do Itajaí
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 REAVI - Revista Eletrônica do Alto Vale do Itajaí
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 7 No. 12 (2018); 31-47
Revista Brasileira de Contabilidade e Gestão; Vol. 7 Núm. 12 (2018); 31-47
Revista Brasileira de Contabilidade e Gestão; v. 7 n. 12 (2018); 31-47
2764-7471
10.5965/2764747107122018
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
_version_ 1797048020947173376

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