Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UNIOESTE |
Texto Completo: | http://tede.unioeste.br/handle/tede/5512 |
Resumo: | Social, technological, and economic changes cause the improvement of the business management methodology for those who seek market survival. Among the management accounting artifacts that help managers is the corporate budget, a tool that supports companies in reaching their previously defined goals. To successfully prepare the budget pieces, it is inherent to take into account the internal and external contingency factors that surround the company, as well as to adapt to their impacts. Thus, the general objective of this study was to analyze the managers' perception of the contingential factors in the current corporate budget and a proposal for adaptation. To this end, a descriptive, applied research was adopted, with case study procedures in a qualitative approach. The case unit was an industry in the field of equipment used for the artificial cooling of bulk grains and seeds located in the western region of Paraná. Data were collected by means of interviews with a semi-structured script applied to four managers responsible for planning and also by means of budget reports for the period 2020. For the data analysis the content analysis technique of Bardin (2002) was used, as well as the Atlas.ti 7.0 and Excel softwares. Thus, the results showed that the factors Environment, Technology, Structure and Strategy caused effects on the budget structure of sales, costs and expenses, and also for the adoption of a budget with reviews, in the same way, for the company to use the budget for planning functions and resource allocation. In the results of the corporate budget adaptation proposal it was observed that the managers evaluated it with zeal and satisfaction, stating that: the typology allows to project data without taking into account previous information and makes the increment of new values flexible; the budget structure discriminates the nature of costs, expenses and revenues per sector and allows the increment of new values to the planning; the set of tools in the proposal reduces the time consumption to prepare the planning and helps in the process of environmental adaptation. Thus, contingency factors are present in the organization's internal and external environment and influence its survival and growth by configuring and shaping the company's organizational structure as a result of their effects on the corporate budget. The study provided contributions in the business field due to the fact that it elaborated a business budget proposal in face of the internal and external factors that surround the organization's management. And also contributions in the academic field, with the line of research management accounting and control of organizations, by testing the contingency theory and promoting similarity confirmations between theory and practice in the daily life of companies. |
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Toigo, Leandro Augustohttp://lattes.cnpq.br/3973674128626084Toigo, Leandro Augustohttp://lattes.cnpq.br/3973674128626084Silva, Sidnei Celerino dahttp://lattes.cnpq.br/0351991318658544Martins, Vinícius Abiliohttp://lattes.cnpq.br/0389718981842062Dal Magro, Cristian Baúhttp://lattes.cnpq.br/7249286925737061http://lattes.cnpq.br/9328031751773659Trocz, Pedro Junior de Oliveira2021-08-12T12:35:24Z2021-06-07TROCZ, Pedro Junior de Oliveira. Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná. 2021. 133 f. Dissertação (Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel - PR.http://tede.unioeste.br/handle/tede/5512Social, technological, and economic changes cause the improvement of the business management methodology for those who seek market survival. Among the management accounting artifacts that help managers is the corporate budget, a tool that supports companies in reaching their previously defined goals. To successfully prepare the budget pieces, it is inherent to take into account the internal and external contingency factors that surround the company, as well as to adapt to their impacts. Thus, the general objective of this study was to analyze the managers' perception of the contingential factors in the current corporate budget and a proposal for adaptation. To this end, a descriptive, applied research was adopted, with case study procedures in a qualitative approach. The case unit was an industry in the field of equipment used for the artificial cooling of bulk grains and seeds located in the western region of Paraná. Data were collected by means of interviews with a semi-structured script applied to four managers responsible for planning and also by means of budget reports for the period 2020. For the data analysis the content analysis technique of Bardin (2002) was used, as well as the Atlas.ti 7.0 and Excel softwares. Thus, the results showed that the factors Environment, Technology, Structure and Strategy caused effects on the budget structure of sales, costs and expenses, and also for the adoption of a budget with reviews, in the same way, for the company to use the budget for planning functions and resource allocation. In the results of the corporate budget adaptation proposal it was observed that the managers evaluated it with zeal and satisfaction, stating that: the typology allows to project data without taking into account previous information and makes the increment of new values flexible; the budget structure discriminates the nature of costs, expenses and revenues per sector and allows the increment of new values to the planning; the set of tools in the proposal reduces the time consumption to prepare the planning and helps in the process of environmental adaptation. Thus, contingency factors are present in the organization's internal and external environment and influence its survival and growth by configuring and shaping the company's organizational structure as a result of their effects on the corporate budget. The study provided contributions in the business field due to the fact that it elaborated a business budget proposal in face of the internal and external factors that surround the organization's management. And also contributions in the academic field, with the line of research management accounting and control of organizations, by testing the contingency theory and promoting similarity confirmations between theory and practice in the daily life of companies.Mudanças sociais, tecnológicas e econômicas ocasionam o aperfeiçoamento da metodologia de gestão empresarial para quem busca a sobrevivência no mercado. Dentre os artefatos de contabilidade gerencial que auxiliam os gestores tem-se o orçamento empresarial, ferramenta que ampara as empresas para alcançar os objetivos previamente definidos. Para a elaboração com êxito das peças orçamentárias, é inerente levar em consideração os fatores contingenciais internos e externos que circundam a empresa, bem como, adaptar-se aos seus impactos. Desse modo, o objetivo geral do presente estudo foi analisar a percepção dos gestores sobre os fatores contingenciais no orçamento empresarial atual e uma proposta de adaptação. Para tanto, foi adotada uma pesquisa descritiva, de natureza aplicada, com procedimentos de estudo de caso em uma abordagem qualitativa. A unidade caso se tratou de uma indústria no ramo de equipamentos utilizados para o resfriamento artificial de grãos e sementes a granel localizada na região Oeste do Paraná. Os dados foram coletados por meio de entrevista com roteiro semiestruturado aplicada à quatro gestores responsáveis pelo planejamento e também por meio de relatórios orçamentários do período de 2020. Para a análise dos dados foi utilizada a técnica de análise de conteúdo de Bardin (2002) e, os softwares Atlas.ti 7.0 e Excel. Dessa maneira, os resultados demonstraram que os fatores Ambiente, Tecnologia, Estrutura e Estratégia provocaram efeitos na estrutura orçamentária de vendas, custos e despesas e, ainda, para adoção de um orçamento com revisões, da mesma maneira, para que a empresa utilizasse o orçamento para funções de planejamento e alocação de recursos. Nos resultados da proposta de adaptação de orçamento empresarial foi observado que os gestores a avaliaram com zelo e satisfação, declarou-se que: a tipologia permite projetar dados sem levar em consideração informações anteriores e flexibiliza o incremento de novos valores; a estrutura orçamentária discrimina a natureza dos custos, despesas e receitas por setor e permite o incremento de novos valores ao planejamento; o conjunto de ferramentas da proposta reduz o consumo de tempo para elaborar o planejamento e auxilia no processo de adaptação ambiental. Desse modo, os fatores contingenciais estão presentes no ambiente interno e externo da organização e, influenciam para a sobrevivência e crescimento por configurarem e moldarem a estrutura organizacional da empresa em decorrência dos seus efeitos no orçamento empresarial. O estudo proporcionou contribuições no âmbito empresarial devido ter elaborado uma proposta de orçamento empresarial frente aos fatores internos e externos que cercam a gestão da organização. E também contribuições no âmbito acadêmico com a linha de pesquisa contabilidade gerencial e controle das organizações, por testar a teoria da contingência e promover confirmações de similaridade entre a teoria e a prática no cotidiano das empresas.Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2021-08-12T12:35:24Z No. of bitstreams: 2 Pedro_Trocz2021.pdf: 3114724 bytes, checksum: 8a9eef62329df3954659d464271fcd9c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2021-08-12T12:35:24Z (GMT). No. of bitstreams: 2 Pedro_Trocz2021.pdf: 3114724 bytes, checksum: 8a9eef62329df3954659d464271fcd9c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2021-06-07Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESapplication/pdfpor6588633818200016417500Universidade Estadual do Oeste do ParanáCascavelPrograma de Pós-Graduação em ContabilidadeUNIOESTEBrasilCentro de Ciências Sociais Aplicadashttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessOrçamento empresarialFatores contingenciaisProposta de adaptaçãoBusiness BudgetingContingency FactorsProposal for AdaptationControladoriaPercepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do ParanáManagers' perception of contingent factors in the business budget and a proposal for adaptation in industry in western Paranáinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-278259051759500919260060060088729351611848266062075167498588264571reponame:Biblioteca Digital de Teses e Dissertações do UNIOESTEinstname:Universidade Estadual do Oeste do Paraná (UNIOESTE)instacron:UNIOESTEORIGINALPedro_Trocz2021.pdfPedro_Trocz2021.pdfapplication/pdf3114724http://tede.unioeste.br:8080/tede/bitstream/tede/5512/5/Pedro_Trocz2021.pdf8a9eef62329df3954659d464271fcd9cMD55CC-LICENSElicense_urllicense_urltext/plain; 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dc.title.por.fl_str_mv |
Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná |
dc.title.alternative.eng.fl_str_mv |
Managers' perception of contingent factors in the business budget and a proposal for adaptation in industry in western Paraná |
title |
Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná |
spellingShingle |
Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná Trocz, Pedro Junior de Oliveira Orçamento empresarial Fatores contingenciais Proposta de adaptação Business Budgeting Contingency Factors Proposal for Adaptation Controladoria |
title_short |
Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná |
title_full |
Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná |
title_fullStr |
Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná |
title_full_unstemmed |
Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná |
title_sort |
Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná |
author |
Trocz, Pedro Junior de Oliveira |
author_facet |
Trocz, Pedro Junior de Oliveira |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Toigo, Leandro Augusto |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/3973674128626084 |
dc.contributor.referee1.fl_str_mv |
Toigo, Leandro Augusto |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/3973674128626084 |
dc.contributor.referee2.fl_str_mv |
Silva, Sidnei Celerino da |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/0351991318658544 |
dc.contributor.referee3.fl_str_mv |
Martins, Vinícius Abilio |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/0389718981842062 |
dc.contributor.referee4.fl_str_mv |
Dal Magro, Cristian Baú |
dc.contributor.referee4Lattes.fl_str_mv |
http://lattes.cnpq.br/7249286925737061 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/9328031751773659 |
dc.contributor.author.fl_str_mv |
Trocz, Pedro Junior de Oliveira |
contributor_str_mv |
Toigo, Leandro Augusto Toigo, Leandro Augusto Silva, Sidnei Celerino da Martins, Vinícius Abilio Dal Magro, Cristian Baú |
dc.subject.por.fl_str_mv |
Orçamento empresarial Fatores contingenciais Proposta de adaptação |
topic |
Orçamento empresarial Fatores contingenciais Proposta de adaptação Business Budgeting Contingency Factors Proposal for Adaptation Controladoria |
dc.subject.eng.fl_str_mv |
Business Budgeting Contingency Factors Proposal for Adaptation |
dc.subject.cnpq.fl_str_mv |
Controladoria |
description |
Social, technological, and economic changes cause the improvement of the business management methodology for those who seek market survival. Among the management accounting artifacts that help managers is the corporate budget, a tool that supports companies in reaching their previously defined goals. To successfully prepare the budget pieces, it is inherent to take into account the internal and external contingency factors that surround the company, as well as to adapt to their impacts. Thus, the general objective of this study was to analyze the managers' perception of the contingential factors in the current corporate budget and a proposal for adaptation. To this end, a descriptive, applied research was adopted, with case study procedures in a qualitative approach. The case unit was an industry in the field of equipment used for the artificial cooling of bulk grains and seeds located in the western region of Paraná. Data were collected by means of interviews with a semi-structured script applied to four managers responsible for planning and also by means of budget reports for the period 2020. For the data analysis the content analysis technique of Bardin (2002) was used, as well as the Atlas.ti 7.0 and Excel softwares. Thus, the results showed that the factors Environment, Technology, Structure and Strategy caused effects on the budget structure of sales, costs and expenses, and also for the adoption of a budget with reviews, in the same way, for the company to use the budget for planning functions and resource allocation. In the results of the corporate budget adaptation proposal it was observed that the managers evaluated it with zeal and satisfaction, stating that: the typology allows to project data without taking into account previous information and makes the increment of new values flexible; the budget structure discriminates the nature of costs, expenses and revenues per sector and allows the increment of new values to the planning; the set of tools in the proposal reduces the time consumption to prepare the planning and helps in the process of environmental adaptation. Thus, contingency factors are present in the organization's internal and external environment and influence its survival and growth by configuring and shaping the company's organizational structure as a result of their effects on the corporate budget. The study provided contributions in the business field due to the fact that it elaborated a business budget proposal in face of the internal and external factors that surround the organization's management. And also contributions in the academic field, with the line of research management accounting and control of organizations, by testing the contingency theory and promoting similarity confirmations between theory and practice in the daily life of companies. |
publishDate |
2021 |
dc.date.accessioned.fl_str_mv |
2021-08-12T12:35:24Z |
dc.date.issued.fl_str_mv |
2021-06-07 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
TROCZ, Pedro Junior de Oliveira. Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná. 2021. 133 f. Dissertação (Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel - PR. |
dc.identifier.uri.fl_str_mv |
http://tede.unioeste.br/handle/tede/5512 |
identifier_str_mv |
TROCZ, Pedro Junior de Oliveira. Percepção dos gestores sobre fatores contingenciais no orçamento empresarial e uma proposta de adaptação em indústria do oeste do Paraná. 2021. 133 f. Dissertação (Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel - PR. |
url |
http://tede.unioeste.br/handle/tede/5512 |
dc.language.iso.fl_str_mv |
por |
language |
por |
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dc.relation.confidence.fl_str_mv |
600 600 600 |
dc.relation.department.fl_str_mv |
8872935161184826606 |
dc.relation.sponsorship.fl_str_mv |
2075167498588264571 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Contabilidade |
dc.publisher.initials.fl_str_mv |
UNIOESTE |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Centro de Ciências Sociais Aplicadas |
publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.source.none.fl_str_mv |
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Biblioteca Digital de Teses e Dissertações do UNIOESTE |
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Biblioteca Digital de Teses e Dissertações do UNIOESTE - Universidade Estadual do Oeste do Paraná (UNIOESTE) |
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biblioteca.repositorio@unioeste.br |
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