THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR
As in any other business enterprise sector, the agribusiness organizations need to seek management control mechanisms to address the complexity of their demands. This study aims to verify the influence of the budget instrument on the management process of strategy formulation and control of activiti...
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| Principais autores: | , , , |
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| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/8898 |
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| Resumo: | As in any other business enterprise sector, the agribusiness organizations need to seek management control mechanisms to address the complexity of their demands. This study aims to verify the influence of the budget instrument on the management process of strategy formulation and control of activities in the Brazilian agribusiness sector companies. The research applies through a case study in mid-sized company in the State of Paraíba agribusiness. The data were collected using a structured questionnaire applied to professionals of the studied company, active in the field of establishing and implementing the budget. The data were analyzed from the descriptive statistics and the results of the survey showed that the budget constitutes an aid instrument in formulating the business strategy of the business, but has limitations on organizational control, demonstrating that the managers show unbelievers as their effectiveness.Keywords: Budget. Strategic Tool. Control. |
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