A study on the organization and development of the budgetary process in technology companies of Florianópolis

• Autor(a) principal: Simas, Francielle Koerich
• Data de Publicação: 2008
• Outros Autores: Costa, Alexandre Marino da, Moritz, Gilberto de Oliveira
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Ciências da Administração
• Texto Completo: https://periodicos.ufsc.br/index.php/adm/article/view/2175-8069.2008v10n21p197

The budgetary system is an administrative tool that facilitates the activities integration through the planning and control of the organization many areas. This article objectifies to identify the structure and the main methods used for budgets elaboration in the technology companies of Florianópolis. The study was carried through an exploratory, descriptive, bibliographical and quantitative research. The dices were collected by a questionnaire with closed questions directed to a population composed for 24 technology companies of Florianópolis, registered for the Industries Federacy of the State of Santa Catarina - FIESC. It was observed that the majority of the companies do not present the systemize structure of budgetary system, in which are projected all the budgetary parts pertaining to the processes organization. It can also be detached that the main projection method of the considered items for the budgetary parts elaboration is constituted by the historical dices readjustment. It was evidenced that the participation in the budget elaboration decision is formed in its majority for the high administration and that the used technological resources for the budgets development are composed, mainly, for electronic spread sheets.