Características do orçamento em uma empresa do ramo de autopeças

Abstract

This research aims to identify the characteristics of the budget used in a company in the auto parts segment. We chose to develop a case study in a large company in the auto parts industry. For data collection, a semi-structured interview, a document analysis and direct participant observation were used. The results found show that the company adopts a formal structure for short and long-term planning, as well as a budgeting template, which is similar to the Zero Base Budget as it was built from a zero balance bugdet, with justifications for the values included and disregarding historical information, in an intermediate structure between topdown and bottom-up. When building the budget, the company was divided into packages (areas), including one for revenues, another for investments (capex) and other packages for costs and expenses. The findings also showed that managers were careful in the budget, using specific assumptions and indicators for each package, translating an expectation closer to reality, as the purpose (emphasis) of the budget is the performance evaluation. Except for the sales budget, which is monitored and controlled daily, the company monitors the budget results monthly and studies corrective actions for large deviations. Furthermore, it was found that the budget is the company's guide and all incentives are linked to the achievement of the budget target. Therefore, it is concluded that the main characteristic of the budget in the studied company is its use for performance evaluation.