The Budget Process from a Contingency Perspective in a Ceramic Company in Santa Catarina
Keywords:
Processo orçamentário, Teoria Contingencial, Setor CerâmicoAbstract
The present study aims to identify how contingency factors influence the budgeting process. A descriptive research was carried out, with a qualitative approach, using questionnaires. It is a medium/large company, with a moderate degree of delegation of authority in decision-making and inserted in a stable environment, with slow and predictable changes. It was reported that the company uses a moderate degree of technology and that the attributes of the budget system are very present, with a greater level of solidity, which emphasizes that the company is capable of managing reliable information on a daily basis and that the budget used is by activities. It is also concluded that the findings of this study corroborate the results of previous studies.
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Copyright (c) 2024 Mourtala Issifou, João Henrique Costa, THIAGO BRUNO DE JESUS SILVA
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