Aspectos associados às práticas orçamentárias: um estudo nas indústrias de papel e celulose localizadas no estado de Pernambuco

Abstract

The study aims to analyze aspects associated with budgetary practices used by the paper and cellulose industries in the state of Pernambuco, Brazil. Regarding the methodology, the research presents a quantitative approach to the investigation, using a census. The study invited 70 companies listed in the FIEPE (Federation of Industries of the State of Pernambuco) register, contacted by e-mail, telephone and in person; 20 companies responded to the survey. A questionnaire was used as the data collection instrument. A pre-test was carried out with 2 companies from different sectors. This study found that 85% of the companies are located in the capital, 70% are micro companies and 100% of the micro companies did not elaborate a corporate budget, furthermore, 100% of the respondents agree that the business budget is an important instrument for business management. The most used are static budget and flexible budget, and the zero-based budget was not used by any of the companies. It was also seen that 70% of respondents do not have a college degree. The research findings showed that, notably, there is a greater number of significant relationships in the variables of budgetary practices and the size of the company. This study concluded that budgeting is not yet an established practice in micro and small companies, and that the medium and large companies tend use more budget, another reason for not elaborating the budget may be the fact 70% of the respondents do not have formal knowledge on the subject.