Planejamento estratégico: uma proposta para o setor de orçamentos da empresa BETA

Abstract

One of the main goals of every organization is results. In view of this, there is a need for strategic planning and control at a strategic level so that the goals are achieved by the company. Strategic planning, in turn, will serve as an aid in providing transformations, thus visualizing opportunities that can reinforce and help the company achieve its goals. Thus, as a practical contribution, this study intends to develop a strategic planning proposal for the budget sector of the Beta company. It refers to the unit responsible for the company's budget plan and projects, develops the composition of direct and indirect costs, analyzes deviations, presents revisions and identifies opportunities for improvement and optimization of resources and cost containment. The data collection of the research was carried out through the analysis of documents and semi-structured interviews were also carried out with the supervisors of the budget area of the organization. In view of the above, it was possible to verify that strategic planning is little practiced, but known among the supervisors of the budget sector. The absence of strategic planning for the budget sector is highlighted. As a result, the strategic planning proposal came to add positively to the budget sector. And finally, regarding the relevance of strategic planning, it is possible to say that it corroborates the planning of future investments, decision-making process, productivity gains, profit, employee and customer satisfaction. In addition, it is asserted that the more strategic objectives, the greater will be the involvement of sectors for the realization of the action plan, united in a common objective.