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: de Melo, Hildegardo Pedro Araújo, da Silva, Gilson Rodrigues, Nicolau, Antônio Moreira, Lima, Adilson Celestino de
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
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collection Portal de Pediódicos Eletrônicos da UFRN
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author de Melo, Hildegardo Pedro Araújo
da Silva, Gilson Rodrigues
Nicolau, Antônio Moreira
Lima, Adilson Celestino de
spellingShingle de Melo, Hildegardo Pedro Araújo
da Silva, Gilson Rodrigues
Nicolau, Antônio Moreira
Lima, Adilson Celestino de
THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR
author_facet de Melo, Hildegardo Pedro Araújo
da Silva, Gilson Rodrigues
Nicolau, Antônio Moreira
Lima, Adilson Celestino de
author_sort de Melo, Hildegardo Pedro Araújo
title THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR
title_short THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR
title_full THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR
title_fullStr THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR
title_full_unstemmed THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR
title_sort use of the budget as a management tool to strategy formulation and control: a case study in the company of paraiba agroindustrial sector
description 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. 
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2017
url https://periodicos.ufrn.br/ambiente/article/view/8898
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spelling oai:periodicos.ufrn.br:article-88982021-10-19T23:06:09Z THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR EL USO DEL PRESUPUESTO COMO HERRAMIENTA DE GESTIÓN PARA LA FORMULACIÓN DE ESTRATEGIAS Y CONTROL: UN ESTUDIO DE CASO EN LA COMPAÑÍA DE PARAIBA SECTOR AGROINDUSTRIAL O USO DO ORÇAMENTO COMO INSTRUMENTO DE GESTÃO À FORMULAÇÃO DE ESTRATÉGIA E CONTROLE: UM ESTUDO DE CASO EM EMPRESA DO SETOR AGROINDUSTRIAL DA PARAÍBA de Melo, Hildegardo Pedro Araújo da Silva, Gilson Rodrigues Nicolau, Antônio Moreira Lima, Adilson Celestino de 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.  Al igual que en cualquier otro sector empresarial, las organizaciones agroindustriales necesitan buscar mecanismos de control de gestión para hacer frente a la complejidad de sus demandas. Este estudio tiene como objetivo verificar la influencia del instrumento presupuestario en el proceso de gestión de la formulación y control de las actividades de las empresas brasileñas del sector agroindustrial estrategia. La investigación se aplica a través de un estudio de caso en tamaño mediano empresa en el Estado de Paraíba agroindustria. Los datos se recogieron mediante un cuestionario estructurado aplicado a los profesionales de la empresa estudiada, activo en el campo de la elaboración y ejecución del presupuesto. Los datos fueron analizados a partir de las estadísticas descriptivas y los resultados de la encuesta mostraron que el presupuesto constituye un instrumento de ayuda en la formulación de la estrategia comercial de la empresa, pero tiene limitaciones en el control de la organización, lo que demuestra que los gestores muestran incrédulos como su eficacia.Palabras clave: Presupuesto. Herramienta Estratégica. De control. Assim como em qualquer outro ramo de negócio empresarial, as organizações do agronegócio precisam buscar mecanismos de controle gerencial para atender a complexidade de suas demandas. Este estudo tem por objetivo verificar a influência do instrumento orçamentário no processo gerencial de formulação de estratégias e controle das atividades em empresas do setor do agronegócio brasileiro. A pesquisa se aplica através de um estudo de caso em empresa de médio porte do agronegócio do Estado da Paraíba. A coleta de dados ocorreu por meio de questionário estruturado aplicado a profissionais especializados da empresa estudada, atuantes na área de elaboração e execução do orçamento. Os dados foram tratados a partir da estatística descritiva e os resultados da pesquisa demonstraram que o orçamento constitui-se um instrumento de auxílio na formulação da estratégia empresarial do negócio, mas possui limitações em relação ao controle organizacional, demonstrando que os gestores se mostram descrentes quanto sua eficácia.Palavras-chave: Orçamento. Ferramenta Estratégica. Controle. Portal de Periódicos Eletrônicos da UFRN 2017-01-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/8898 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 1 (2017): Jan./Jun.; 290-305 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 290-305 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 290-305 2176-9036 10.21680/2176-9036.2017v9n1 por https://periodicos.ufrn.br/ambiente/article/view/8898/7874 Copyright (c) 2017 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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