Análise das práticas de orçamento segundo a visão dos executivos da controladoria das empresas petroquímica e de petróleo: um estudo de caso

Abstract

Abstract: Aiming at the success of the strategy implemented in organizations, the creators of the Balanced Scorecard define it as important for integration with the budget. The view of the controllership responsible for the budgeting process in organizations stands out as a fundamental piece in the analysis of this study. The purpose of the study is to analyze, according to the controllership executives' point of view, if there is alignment in the budget practices in the companies that implemented the Balanced Scorecard and if the integration with the budget is effective. The study focuses on three organizations in the oil and petrochemical segment. The study begins by highlighting the concepts of budget and Balanced Scorecard, and the interconnection between both results of a bibliographical study with the objective of giving theoretical support to empirical research. The empirical research presents a study of three organizations selected in the book Gestão da Estrutura - Experiências e Lições de Empresas Brasileiras, a book that presents the reflections and applications of the Balanced Scorecard, and the companies studied belong to the Discussion Group of the best practices of Balanced Scorecard (GMP). As a data collection instrument, a questionnaire sent to controllership executives was used in order to verify the perception of managers regarding the subject. The results obtained by the study allow us to conclude that there is partial alignment in budget practices.