BUDGET PRACTICES APPLIED IN VEHICLE DEALERS IN SANTA CATARINA STATE

The purpose of this article is to analyze the practices of budgets at car dealerships in Santa Catarina. The research aims to cover a range of budget issues including: the process used for determining the budget, monitoring and evaluation of budgetary processes and control of the budget. For this pu...

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Detalhes bibliográficos
Principais autores: Modolon Lima, Myrna, Vailatti, José Luiz, Lunkes, Rogério João, Gasparetto, Valdirene, Schnorrenberger, Darci
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/9606
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Descrição
Resumo:The purpose of this article is to analyze the practices of budgets at car dealerships in Santa Catarina. The research aims to cover a range of budget issues including: the process used for determining the budget, monitoring and evaluation of budgetary processes and control of the budget. For this purpose a descriptive survey was conducted with a quantitative approach, using the questionnaire enclosed budget practices that were answered by twenty (20) Vehicle Dealers in Santa Catarina. It is concluded that the main reason for budgeting is to help control, performance evaluation and planning. The joint development approach is the most widely used by utilities. Budgets are usually seen as the main performance indicator for utilities.  The practical application of the study is the recommendation for a budget process that improves the accuracy and improve cost control efficiency.