Alinhamento do orçamento ao planejamento estratégico: uma proposta de intervenção no processo orçamentário da Companhia Docas do Rio Grande do Norte
The present work focuses on aligning the budget with strategic planning, presenting a proposal for intervention in the budgetary process of Docks Company Rio Grande do Norte (Codern). The study is based on the growing need for organizations to more effectively integrate their budgetary practices wit...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/55845 |
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| Resumo: | The present work focuses on aligning the budget with strategic planning, presenting a proposal for intervention in the budgetary process of Docks Company Rio Grande do Norte (Codern). The study is based on the growing need for organizations to more effectively integrate their budgetary practices with strategic objectives, directing the company's activities in fulfilling long-term strategies. This enables managers and administrators to make informed decisions based on the detailed financial insight provided by the budget, while also maintaining cohesion in resource allocation with strategic objectives. The research sought to provide a theoretical foundation on budgeting and strategic planning, emphasizing the importance of congruence between these two practices in achieving organizational results. The methodology included document analysis, interviews with Codern tactical-level managers, as well as with a former manager, and the proposal of a model for integrating budgeting and strategic planning. The obtained results reveal gaps in Codern budgetary process, indicating the need for adjustments to better align with organizational strategy. The intervention proposal outlines guidelines for implementing a more rigorous budgetary system capable of contributing to directing responsibilities within the budgetary process, providing greater control over execution, and enabling more effective monitoring of resource allocation. It is expected that this work contributes to advancing the understanding of the importance of this integration and strengthens Codern's ability to achieve its strategic objectives more efficiently and sustainably. |
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