ORÇAMENTO EMPRESARIAL: UM ESTUDO SOBRE O ORÇAMENTO DAS DESPESAS ADMINISTRATIVAS DA EMPRESA PARAGÁS DISTRIBUIDORA LTDA.

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Palavra-chave: Orçamento, Controle e Planejamento.

ABSTRACT

This research has for purpose to identify to the main characteristics and functions of the budgetary control, to verify where level the control lack affects the result of the company and which the reasons that make it difficult the implantation of the same, creating a model of budgetary control applied the gas deliverer. In this research the administrative expenditures of the company Paragás Ltda. had been analyzed., located Salty Avenue Son Miramar Quarter. The analysis was made using the three first months January, February and March of 2005. With the data raised in the accounting, it was possible to make a comparison of the three months of the expenditures of the administrative area, fixed and changeable expenditure, such as: terceirizados expenses with expedient materials, wages and incumbencies, expense with fleets, infrastructure, services, you scheme and equipment communication etc... From them, it was possible to mount a model of budgetary control, through which it is visualized as the resources are employees, if calculated the carried through values are of agreement with and which the percentage of accomplishment and its shunting lines. With these information, the manager will be able to identify, with more clarity, important information for decision taking, will be able to make realocação of resources to the measure that will be necessary and to make a monthly accompaniment of accomplishment of expenditures, being able to visualize if he is occurring wastefulness of material, equipment and others and to correct fixed inadequate acts of contract of man power or terceirizadas, in case that he occurs. Although its importance the budgetary control still suffers barriers for its use. The knowledge lack , on the part of the managers, of its real function and definition; inexistency of qualified people in the companies for this function and the cost of implantation are some of the factors that make it difficult, still today, its implantation in some companies.

Word-key: Budget, Control and Planning.

SUMÁRIO

1 – INTRODUÇÃO: ..............................................................................................................10

2 – DESPESAS ADMISTRATIVAS: ...................................................................................11

3 – ORÇAMENTO: ...............................................................................................................12

3.1 – ORIGEM: .................................................................................................................12

3.2 – CONCEITO: .............................................................................................................13

3.3 – PROBLEMAS E LIMITAÇÕES: .............................................................................16

3.4 – FINALIDADE: .........................................................................................................16

3.4.1 – Planejamento: ...................................................................................................17

3.4.2 – Controle: ...........................................................................................................19

3.4.3 – Coordenação: ....................................................................................................20

3.5 – CARACTERÍSTICAS: .............................................................................................21

3.6 – TIPOS DE ORÇAMENTOS: ....................................................................................21

4 – IMPLANTAÇÃO E UTILIZAÇÃO DO SISTEMA ORÇAMENTÁRIO: ................24

4.1 – PRINCÍPIOS DA BOA UTILIZAÇÃO DE ORÇAMENTOS: ............................ 24

4.2 – NECESSIDADE DECRIAÇÃO DE NOVA MENTALIDADE:..............................25

4.3 – ADEQUAÇÃO DO SISTEMA DE ORÇAMENTOS À ESTRUTURA ORGANIZAÇÃO DA EMPRESA:...........................................................................25

4.4 – RESPONSABILIDADE E CONTROLE:.................................................................26

4.5 – CENTRO DE RESPONSABILIDADE:...................................................................26

4.6 – PLANO DE CONTAS POR CENTROS DE RESPONSABILIDADE:...................28

4.7 – PROBLEMAS COMPORTAMENTAIS ENCONTRADOS NA UTILIZAÇÃO DE UM SISTEMA DE ORÇAMENTOS:.......................................................................29

4.8 – EXIGÊNCIAS IMPORTANTES PARA A IMPLANTAÇÃO DO SISTEMA ORÇAMENTÁRIO EM UMA EMPRESA: ...........................................................................30

4.9 – ATRIBUIÇÕES DO RESPONSÁVEL ÁREA DOS ORÇAMENTOS: ................32

5 – ESTUDO DE CASO: .......................................................................................................33

5.1 – EMPRESA: ...............................................................................................................33

5.1.2 – Procedimento: ..................................................................................................33

5.2 – DESCRIÇÃO DA EMPRESA: ................................................................................34

5.2.1 – Apresentação da empresa em estudo................................................................34

5.3 – COLETA DE DADOS: ............................................................................................35

5.4 – ANALISE DOS DADOS: ........................................................................................36