Business Budgetand its Characteristics in anIndustry in Pernambuco

Abstract

The aim of this research is to identify how the budget preparation process works and what characteristics are applied so that an industry can formulate this artifact, with the intention of producing efficient financial control. The methodology applied was descriptive and qualitative, in an industry in Pernambuco, through the analysis of the documents obtained and the interview with the Controller. When analyzing the results, the information system used, the delineation between planning and budget, and the structural aspect of the budget and its budgetary pieces produced were verified. In conclusion, it was identified that the budget model went from traditional to zero-based budgeting, as this model was more suitable for the company's reality, as well as the parts produced brought greater security in relation to the information presented.