Gestão orçamentária: um estudo de caso no setor de embalagens descartáveis de madeira em uma indústria metalmecânica na Região Noroeste do Rio Grande do Sul.

Abstract

In this article, the use of the metallurgical industry in the northwest region of Rio Grande do Sul is presented. The budget as the management tool, the managerial nature of the budget in the organizations, the development and evolution of the equipment, the budget and the management of materials. The work sought, through a case study, the growth and management of budgets in the control of wood production. It is intended to reveal a contribution to the contribution of the budget as an integrating element of the management control system that allows improving organizational performance. The research subsidized the structuring of an action plan with the implementation of a new request flow, the purchase and management of a stock option, the deadline for entry into force and at the request of the client. At the end of the study, it is plausible to recognize that there was an implementation of the new flow and reduction of profit beyond what was expected. In comparison, the amount of R $ 142,695.00 to R$ 48,322.00.