A study on the organization and development of the budgetary process in technology companies of Florianópolis
DOI:
https://doi.org/10.5007/2175-8069.2008v10n21p197Abstract
The budgetary system is an administrative tool that facilitates the activities integration through the planning and control of the organization many areas. This article objectifies to identify the structure and the main methods used for budgets elaboration in the technology companies of Florianópolis. The study was carried through an exploratory, descriptive, bibliographical and quantitative research. The dices were collected by a questionnaire with closed questions directed to a population composed for 24 technology companies of Florianópolis, registered for the Industries Federacy of the State of Santa Catarina - FIESC. It was observed that the majority of the companies do not present the systemize structure of budgetary system, in which are projected all the budgetary parts pertaining to the processes organization. It can also be detached that the main projection method of the considered items for the budgetary parts elaboration is constituted by the historical dices readjustment. It was evidenced that the participation in the budget elaboration decision is formed in its majority for the high administration and that the used technological resources for the budgets development are composed, mainly, for electronic spread sheets.Downloads
Published
How to Cite
Issue
Section
License
The author must ensure:
- that there is complete consensus among all co-authors to approve the final version of the paper and its submission for publication.
- that their work is original, and if the work and/or words of others have been used, these have been duly acknowledged.
Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. RCA reserves the right to use software or any other methods of plagiarism detection.
All submissions received for evaluation in the RCA journal are screened for plagiarism and self-plagiarism. Plagiarism identified in manuscripts during the evaluation process will result in the submission being archived. In the event of plagiarism being identified in a manuscript published in the journal, the Editor-in-Chief will conduct a preliminary investigation and, if necessary, retract it.
Authors grant RCA exclusive rights of first publication, with the work simultaneously licensed under the Creative Commons (CC BY) 4.0 International License.
Authors are authorized to enter into separate, additional contractual arrangements for the non-exclusive distribution of the version of the work published in this journal (e.g., publishing in an institutional repository, on a personal website, publishing a translation, or as a chapter in a book), with an acknowledgement of its authorship and initial publication in this journal.
This license grants any user the right to:
Share – copy, download, print, or redistribute the material in any medium or format.
Adapt – remix, transform, and build upon the material for any purpose, even commercially.
According to the following terms:
Attribution – You must give appropriate credit (cite and reference), provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions – You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.