Estudo de caso de uma empresa brasileira de grande porte do ramo de alimentos, para analisar sua tendência ao modelo Beyond Budgeting

Abstract

This study is based on researches developed by Beyond Budgeting Round Table - BBRT, which states budgets rely on proposals anticipating contracts with fixed performances and targets, command and control, and whose benefit is delusive in a centralized management. Therefore, BBRT considers organizations are searching for a new easily elaborated tool able to provide the enterprises with aggregated value. Replacing a management model that makes use of budgets, BBRT, a budgeting evolution originated in the beginning of the 20th century, introduces a new way to manage organizations. Thus, this study analyzes Beyond Budgeting, a new management model examining the behavioral aspect. As reported by its researches, this new model assures substantial profits and has advantage over the competition due to innovative management techniques. Beyond Budgeting focuses on the fact that enterprises are to start applying flexible processes and to go through radical decentralization, also called radical devolution or empowerment. Accordingly, this study focuses on showing the principles of Beyond Budgeting, which is a model for the present times as stated by its researchers once enterprises currently need a management model providing speed, agility and adaptability to the decision-making process. The Beyond Budgeting conception is originated with this approach and it aims at discontinuing the centralized budgeting management model and adopting a new model offering potential benefits, introducing new processes which support the strategy, and increasing the values of both clients and shareholders by means of coherent decisions as well as to management improving competitiveness. This new model is neither thoroughly known nor integrated to the everyday activities or enterprises in Brazil yet applied by many companies in various countries throughout Europe, North America and a part of Oceania. Due to the approach adopted for the subject, a bibliographic study providing theoretical support and an empirical research on the study case of Sadia S/A, a worldwide-renowned Brazilian enterprise applying the budgeting management model, have been elaborated. Therefore, this study comprises a research seeking evidence among Sadia S/A's businessmen with the intention to consider whether it is inclined and able to adopt the principles of the new management model being studied. The BBRT research tool, including the analysis criteria to validate the hypothesis, was used in and wholly applied to the enterprise.