IMPLANTAÇÃO DO ORÇAMENTO EMPRESARIAL EM UM COMÉRCIO VAREJISTA DE VEÍCULOS NOVOS.

Abstract

In an increasingly competitive economic scenario, where commercial activities are subject to market uncertainties, it is clear that companies, as socioeconomic entities, need effective tools to assist them in the decision-making process. This is essential to maintain their operability throughout the various cycles that may impact them. We are talking about decisions that have a significant impact on the strategic management of businesses, covering quantitative, qualitative, and temporal aspects. In this context, there arises the need to adopt the technique of corporate budgeting. This approach offers several advantages to managers, enabling the execution and control of new investments, as well as the identification of necessary expenses. This is accomplished through the analysis of historical data and the projection of future results. The corporate budget is a tool that plays a crucial role in planning and controlling economic and financial information. Its function goes beyond, as it integrates various aspects of management, providing measurements, evaluations, and forecasts of future results. In this context, this study focuses on proposing the implementation of the corporate budget in a retail establishment of new motor vehicles, specifically in a dealership in the city of Araranguá, Santa Catarina. The opportunity here is to improve the performance of the current management through the comparison between budgeted values and the results actually achieved. Additionally, the goal is to incorporate this tool into the company's routine. Through budgeting, managers will have the ability to assess whether planned projections are being met throughout each economic period. Furthermore, the system allows for adjustments whenever necessary to deal with changes in scenarios, whether they originate internally or from external factors affecting the company's activities.

Keywords: Dealership; Budgetary Management; Implementation; Controller.