Determinants of the Use of the Business Budget in Small Enterprises in Maputo
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REVES - Revista Relações Sociais |
Texto Completo: | https://periodicos.ufv.br/reves/article/view/13200 |
Resumo: | The Budget is the financial expression of any plan and from it can be made the performance evaluation, implementation and formation of strategy, management evaluation, communication, planning, control and forecasting. This research aimed to evaluate the relationship between the academic and professional training of managers, the volume of sales of Small Enterprises, the use of Software and the use of business budget by pe where quantitative research was used regarding the approach and descriptive as to type. For data collection, the questionnaire technique was used to 50 pe managers in the accounting sector and binary logistic regression was performed using the SPSS where it was concluded that the level of training of managers, sales volume, and operating time have a relationship with the use of OE weight although it is not significant. The use of Software has a significant relationship with the non-use of OE in PE with a significance level of 97%. Therefore, the research concluded that there is a significant relationship between the use of the software influences the use of OE by PE since its Sig (.006) is lower compared to the estimated .05. Thus, the variables sales volume, operating time, training of managers does not have a positive relationship with the use of OE. |
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Determinants of the Use of the Business Budget in Small Enterprises in MaputoDeterminantes do Uso do Orçamento Empresarial nas Pequenas Empresas em MaputoOrçamento. Pequenas e Medias Empresas. Orçamento Empresarial.Budget. Small and Medium Enterprises. Business Budget.The Budget is the financial expression of any plan and from it can be made the performance evaluation, implementation and formation of strategy, management evaluation, communication, planning, control and forecasting. This research aimed to evaluate the relationship between the academic and professional training of managers, the volume of sales of Small Enterprises, the use of Software and the use of business budget by pe where quantitative research was used regarding the approach and descriptive as to type. For data collection, the questionnaire technique was used to 50 pe managers in the accounting sector and binary logistic regression was performed using the SPSS where it was concluded that the level of training of managers, sales volume, and operating time have a relationship with the use of OE weight although it is not significant. The use of Software has a significant relationship with the non-use of OE in PE with a significance level of 97%. Therefore, the research concluded that there is a significant relationship between the use of the software influences the use of OE by PE since its Sig (.006) is lower compared to the estimated .05. Thus, the variables sales volume, operating time, training of managers does not have a positive relationship with the use of OE.O Orçamento é a expressão financeira de qualquer plano e a partir dele pode se fazer a avaliação de desempenho, a implementação e formação de estratégia, a avaliação da gerência, a comunicação, o planeamento, controle e a previsão. Esta pesquisa teve como objectivo avaliar a relação existente entre a formação académica e profissional dos gestores, o volume de vendas das Pequenas Empresas (PE), o uso de Software e o do uso do Orçamento Empresarial (OE) pelas PE onde recorreu se a pesquisa quantitativa quanto a abordagem e descritiva quanto ao tipo. Para a recolha de dados usou-se a técnica do questionário a 50 gestores das PE do ramo de contabilidade e foi feita a regressão logística binária com recurso ao SPSS onde concluiu-se que o nível de formação dos gestores, o volume de vendas, e tempo de operação têm uma relação com o uso de OE peso embora não seja significante. Já o uso de Software tem uma relação de significância com o não uso do OE nas PE com um nível de significância de 97%. Portanto, a pesquisa concluiu existir uma relação de significância entre o uso do software influencia o uso OE pelas PE uma vez que o seu Sig (.006) é menor comparado com o estimado de .05. Assim, as variáveis volume de vendas, tempo de operação, formação dos gestores não tem uma relação positiva com o uso do OE.Universidade Federal de Viçosa - UFV2021-10-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufv.br/reves/article/view/1320010.18540/revesvl4iss4pp13200-01-13eREVES - Revista Relações Sociais; Vol. 4 No. 4 (2021); 13200-01-13eREVES - Revista Relações Sociais; Vol. 4 Núm. 4 (2021); 13200-01-13eREVES - Revista Relações Sociais; v. 4 n. 4 (2021); 13200-01-13e2595-4490reponame:REVES - Revista Relações Sociaisinstname:Universidade Federal de Viçosa (UFV)instacron:UFVporhttps://periodicos.ufv.br/reves/article/view/13200/6923Copyright (c) 2021 REVES - Revista Relações Sociaishttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessMavundla, Lucio Daniel2021-11-29T17:19:04Zoai:ojs.periodicos.ufv.br:article/13200Revistahttps://periodicos.ufv.br/reves/PUBhttps://periodicos.ufv.br/reves/oaireves.journal@ufv.br||2595-44902595-4490opendoar:2021-11-29T17:19:04REVES - Revista Relações Sociais - Universidade Federal de Viçosa (UFV)false |
dc.title.none.fl_str_mv |
Determinants of the Use of the Business Budget in Small Enterprises in Maputo Determinantes do Uso do Orçamento Empresarial nas Pequenas Empresas em Maputo |
title |
Determinants of the Use of the Business Budget in Small Enterprises in Maputo |
spellingShingle |
Determinants of the Use of the Business Budget in Small Enterprises in Maputo Mavundla, Lucio Daniel Orçamento. Pequenas e Medias Empresas. Orçamento Empresarial. Budget. Small and Medium Enterprises. Business Budget. |
title_short |
Determinants of the Use of the Business Budget in Small Enterprises in Maputo |
title_full |
Determinants of the Use of the Business Budget in Small Enterprises in Maputo |
title_fullStr |
Determinants of the Use of the Business Budget in Small Enterprises in Maputo |
title_full_unstemmed |
Determinants of the Use of the Business Budget in Small Enterprises in Maputo |
title_sort |
Determinants of the Use of the Business Budget in Small Enterprises in Maputo |
author |
Mavundla, Lucio Daniel |
author_facet |
Mavundla, Lucio Daniel |
author_role |
author |
dc.contributor.author.fl_str_mv |
Mavundla, Lucio Daniel |
dc.subject.por.fl_str_mv |
Orçamento. Pequenas e Medias Empresas. Orçamento Empresarial. Budget. Small and Medium Enterprises. Business Budget. |
topic |
Orçamento. Pequenas e Medias Empresas. Orçamento Empresarial. Budget. Small and Medium Enterprises. Business Budget. |
description |
The Budget is the financial expression of any plan and from it can be made the performance evaluation, implementation and formation of strategy, management evaluation, communication, planning, control and forecasting. This research aimed to evaluate the relationship between the academic and professional training of managers, the volume of sales of Small Enterprises, the use of Software and the use of business budget by pe where quantitative research was used regarding the approach and descriptive as to type. For data collection, the questionnaire technique was used to 50 pe managers in the accounting sector and binary logistic regression was performed using the SPSS where it was concluded that the level of training of managers, sales volume, and operating time have a relationship with the use of OE weight although it is not significant. The use of Software has a significant relationship with the non-use of OE in PE with a significance level of 97%. Therefore, the research concluded that there is a significant relationship between the use of the software influences the use of OE by PE since its Sig (.006) is lower compared to the estimated .05. Thus, the variables sales volume, operating time, training of managers does not have a positive relationship with the use of OE. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-10-07 |
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://periodicos.ufv.br/reves/article/view/13200 10.18540/revesvl4iss4pp13200-01-13e |
url |
https://periodicos.ufv.br/reves/article/view/13200 |
identifier_str_mv |
10.18540/revesvl4iss4pp13200-01-13e |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufv.br/reves/article/view/13200/6923 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 REVES - Revista Relações Sociais https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 REVES - Revista Relações Sociais 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 Federal de Viçosa - UFV |
publisher.none.fl_str_mv |
Universidade Federal de Viçosa - UFV |
dc.source.none.fl_str_mv |
REVES - Revista Relações Sociais; Vol. 4 No. 4 (2021); 13200-01-13e REVES - Revista Relações Sociais; Vol. 4 Núm. 4 (2021); 13200-01-13e REVES - Revista Relações Sociais; v. 4 n. 4 (2021); 13200-01-13e 2595-4490 reponame:REVES - Revista Relações Sociais instname:Universidade Federal de Viçosa (UFV) instacron:UFV |
instname_str |
Universidade Federal de Viçosa (UFV) |
instacron_str |
UFV |
institution |
UFV |
reponame_str |
REVES - Revista Relações Sociais |
collection |
REVES - Revista Relações Sociais |
repository.name.fl_str_mv |
REVES - Revista Relações Sociais - Universidade Federal de Viçosa (UFV) |
repository.mail.fl_str_mv |
reves.journal@ufv.br|| |
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1792207367110131712 |