Diagnóstico do processo orçamentário de startups inseridas em ambientes de inovação da região central do Rio Grande do Sul

Abstract

This study aimed to diagnose the budget preparation process in startups in the central region of Rio Grande do Sul. The specific objectives included identifying the organization of the budget process within startups, analyzing the decision-making processes in relation to resource allocation and analyzing the strategies adopted to deal with financial uncertainties and risks inherent to innovation. The methodology used to carry out this research is characterized as qualitative descriptive with regard to the approach to the problem and used the study of multi cases through semi-structured interviews as a data collection procedure. The study sample comprised five startups inserted in an innovation environment in the central region of Rio Grande do Sul. With the diagnosis carried out, it is clear that the business budget is a tool used by the analyzed startups, but that it cannot reach its full managerial potential due to the fact that these companies present unstable operations and do not provide predictable repetition patterns. The fact that the budget needs to be constantly reviewed and adjusted does not allow for effective control and makes it difficult to continue planning as it cannot satisfactorily anticipate what will happen. However, even if it cannot be fully executed, the budget plays a fundamental role as a financial guide in these companies. Finally, it was found that continuous and perpetual budget models would be the most suitable for the companies analyzed.