A IMPORTÂNCIA DO PLANEJAMENTO E CONTROLE ORÇAMENTÁRIO PARA O ALCANCE DE RESULTADOS ESTRATÉGICOS: UMA ANÁLISE QUALITATIVA DE TRÊS EMPRESAS

Abstract

Planning is extremely important in organizations and, in order to be carried out efficiently with the minimum use of resources, strategic planning is the tool that allows organizations to structure the path to be traced. Within the strategic planning, the budget is an essential tool for managers, and consists of a critical analysis of future scenarios and budgeting expenses, drawing up plans and directions of the organization in order to concentrate efforts on the objective of realizing the organization's vision, in view of the definition and the achievement of organizational objectives. Thus, the objective of this article is to analyze and discuss the importance, benefits, limitations and challenges involved in the implementation and maintenance of the budget cycle and strategic planning with a focus on the realities of 3 companies, based on the reports of Controllership managers. To this end, a case study was carried out through a questionnaire addressed to controllership managers with questions related to the theme “The Importance of Budget Planning and Control for Achieving Strategic Results: A Qualitative Analysis of Three Companies”. The research results made it possible to observe the particularities of the application of budget planning and control tools and how the creation and developments of strategic planning take place, in practice, given the respective realities and needs existing in each company. By associating and relating the managers' responses to the literature, the degree of importance and correlation between both tools is evident, and the extent to which companies can exploit them to achieve the desired strategic results.