Análise da percepção de gestores sobre a elaboração e uso do orçamento : estudo de caso de uma instituição de ensino técnico

Abstract

The budget is considered one of the main instruments in decision-making within a company and its use for different purposes has consolidated this instrument as being indispensable for the management system. The objective of the research is to verify the perception of managers and coordinators regarding the planning and implementation of the budget in the management of the company. Therefore a survey-type research was carried out in nine technical education schools belonging to the same educational network. The data obtained in the survey were collected electronically from a combination of two validated questionnaires, which address the subject broadly covering the following aspects: Contingency Factors, Budget System, Performance Information, Facilitating Use of Business Budget, Perception of Utility, Budget Criticism. The research revealed that the use of the budget is made in a wide way, being relevant the importance of the data for the management and decision-making system. It was found that there is a dynamic environment regarding the use of the budget and that its functions are widely used and are present in various sectors of the organization. After analyzing the characteristics of the instrument as a facilitator, we can highlight its repair capacity, internal transparency, global transparency and flexibility. There were no criticisms regarding the budget piece, which translates into engagement and acceptance of proposals to achieve goals. The survey responses were crossed between the two groups of respondents (managers and coordinators) with a non-parametric analysis (in two groups the test was used U de Mann-Whitney and for three or more groups, the test of Kruskal-Wallis - KW) in order to verify the existence of divergence of opinions, which were analyzed by function, time with the company and academic background. The results show that there is an alignment of opinions in most of the analyzes carried out, with few divergent points. The perceptions observed can explain the level of assertiveness through the proposed goals and point to possible solutions in this scenario. [resumo fornecido pelo autor]