Business Budget Planning and Control as a Tool to Support Decision Making

Abstract

In order to assist the process of decision making in the organizational context, corporate planning and control is an indispensable tool for organizations seeking a competitive advantage. Thus, this study investigated the process of decision making in Royalciclo using the budget planning and control as a tool to support management. This study is classified as descriptive and qualitative, using a case study in the company Royal Cycle S/A. The results show that the company has the flexibility to adapt quickly to the environment, the behavior of managers does not affect the targets, indicating the small number of managers as causes, the rapport and frequency of monitoring; that company does not use performance measurement systems involving intangible assets and value creation, but traditional tools.