O estudo exploratório do orçamento empresarial aplicado às empresas do comércio tradicional e do comércio eletrônico, auxiliando na identificação de suas principais convergências e divergências.

Abstract

This research was done in order to help organizations, investors and managers to analyze the main market trends that influence them whenever it's necessary to make certain economic decisions that may cause a significant impact, when it's about such an interesting subject as e-commerce, that each day has been more and more discussed and spread quickly through the world. But, on the other hand, it doesn't have enough parameters that allow establishing rules for its analysis. In order to do a research about virtual commerce against traditional commerce, a powerful tool of management accountancy was used, that is a budgetary planning to improve the management process, covering both planning and results control. To reach this goal, the following things were detailed: merchandise budgetary phases (sale, logistics, purchase), expenses' and investments' budgets that happen between the two types of commerce, since the elaboration and preparation of the budgetary planning. The conceptual and technical differences of the operational and capital budget were explained through this budgetary process. And so the following processes were identified: the convergence and divergence of sales, logistics, expenses, capital investment and strategic planning processes between the traditional and virtual commerce. To obtain the aimed result, the hypothetic-inferential method was used with the formulation of presupposed ideas, which were tested along the research and evaluated through the exploration and examples of certain situations. All this resulted in an investigation capable to discover and analyze the technical and conceptual differences of the company's budget, and also the convergence and divergence existing in the budget's phases between the two types of commerce. The study result was very significant, as it was possible to point the innumerous technical and conceptual differences in the budget elaboration in all phases. It also showed a lot of convergence and divergence along the process that characterize both the traditional and the virtual commerce. As a consequence, the success was reached because the work could express the main relevant points to be considered between the two types of commerce and this way, to improve the company's view of those who are willing to ingress in the virtual world, without forgetting important concepts of the traditional world.