Análise do sistema de gestão orçamental da HCB, SARL

Abstract

This work aims to demonstrate the role played by the budget management in the daily life of organizations and managers, based on a case study: the analysis of the budget management system of the company Hidroeléctica de Cahora Bassa, SARL. From the analysis made it was found that the company's budget imposes a sense of order in the activities, authorizes the realization of expenses, provides periodic analysis and leads to greater motivation of managers and subordinates, by virtue of their active and direct participation in its preparation. It was also found that the budget: (i) does not provide detailed analyses of deviations, because it is a rigid budget; (ii) does not allow a better performance measurement the directorates, departments and responsibility centers; (iii) is based on a fixed time horizon (short term), which leads managers to worry more about achieving annual goals and not to consider medium and long term events. In the end it is shown that budget management should be implemented taking into account the type of organization, its size, volume of activity, etc., in order to provide managers with important information for rational and timely decisions. It is recommended to the managers of Hidroeléctica de Cahora Bassa, SARL to implement a flexible, continuous and activity-based budget, so that not only the causes of deviations can be properly determined, but also to have a budget that is always updated is adequate to the company's strategy, not forgetting, however, its control.(TRADUÇÃO NOSSA)