Planejamento orçamentário: proposição e implementação de modelo para microempresa comercial

Abstract

The planning has, as a purpose, to facilitate the activities performed within the company, allowing for the prediction of its future results. This, in turn, increases the company's growth and prospects and maximizes its available resources. Competition and the need for growth are prevalent aspects of the current market, a result of globalization, where business planning and its execution are gaining increasing importance. The general objective of the research was to develop and implement a budgetary control model in a commercial micro-enterprise in the city of Chapecó/SC. The research is classified as descriptive, employing a case study procedure and has a qualitative approach. The theoretical foundation is initially directed towards the importance of budgetary planning in companies, both large and small. The work presents its theory based on authors such as Welsch (2012), Sanvicente and Santos (2012), Frezatti (2017), and others, addressing topics such as budgetary control, budget planning, and its formulation. Characterized as a descriptive work and case study, the object of this research was a small retail business. The results show the importance of having budget planning, helping the company and providing visibility of its revenues, costs and results. The research faced the challenge of developing components that fit the company, which lacked control tools. The results reveal variations between the budgeted and actual figures in all budget components. Revealing a result in the sales budget, below expectations. Purchases exceeded the budget, indicating excessive buying; consequently, with the drop in sales, the actual tax revenue was lower than expected. The cost of goods sold was lower than budgeted. Administrative expenses exceeded the budget. Additionally, operational result showed a negative variation compared to the budget. The company's income statement and cash flow variation were also negative. Thus, it is inferred that the spending plan components of the studied company indicate a need for correction in the company's financial operations based on budget prediction and realization. It was concluded that the implementation of budgetary control aligns with the studied theory, where the company is recommended to continue developing and studying best practices for budgetary and operational control.