Budget Practices at a Food Distribution Company


The budget is one of the earliest planning and control adopted by the companies, and continues to receive significant attention in the literature and research. Despite being widely used in the business world, the budget is also often the target of criticism. The present work was carried out in a company engaged in the distribution of food products to 44 years. The main objectives are to identify the practices that are planning, execution and control of budget used in company, compare these with the practices advocated in the literature, and analyze the factors that influence the use of the budget. The research approach is qualitative. As for goals are descriptive and character the strategy through withdrawal. For this was sent a questionnaire to the company, which includes budget practices, and these have been separated within the stages of planning, implementation and control. One of the main results was the adoption of a manual and Budget Committee, the budget process by method of combination (joint development), development and implementation of strategic planning. However partial application was verified in steps applied in the budget control despite the use of the budget as a primary indicator of company performance. As a contribution the work highlights the practices advocated by the literature and the adopted by the company, and may serve as a tool for companies to assess their practices.

Revista de Unifebe