A importância da implementação da gestão orçamental no apoio a tomada de decisões - caso da empresa Agro Alfa

Abstract

The present work intends to demonstrate to what extent the implementation of the budget management technique will bring advantages in decision-making in the agro alfa, s.a.r.l. company, compared to the techniques currently used. That is, if budget management is well designed, implemented and controlled, it can create a sense of order in the activities to be carried out, thus avoiding improvisation and waste. The reason that led me to develop work on this topic was the need to awaken in the minds of managers, students and other interested parties that, despite budget management being an old technique, and that well implemented it can contribute to rational decision-making and Many companies, mainly in Mozambique, still do not use their companies as a form of management. To this end, the work was based on the study of a particular case, the agro alpha company, sarl, with the purpose of providing an answer on the extent to which budget management plays an important role in supporting decision-making in the company, compared to the techniques currently adopted. However, interviews were conducted with those responsible for management and consultations and analysis of some relevant documents provided by accounting were carried out. The research results were compared and interpreted according to the bibliographic research carried out and the observational method. From the study carried out, it was found that the agro alpha sarl company has been making its decisions by analyzing documents provided by accounting relating to several previous phases, which only allows managers to have a retrospective view of the company's life, with results From this analysis, the administration cannot remedy the verified anomalies, limiting itself, at most, to establishing the objectives for the subsequent economic period and the policy through which it hopes to achieve them. This can be avoided by establishing an action plan, carrying out an inverse work to that of retrospective analysis, thus introducing budget management