Gestão orçamental da Petromoc, S.A.R.L.

Abstract

Over the last few decades, we have witnessed the advancement of information technology, improving people's lives and, above all, facilitating work and decision-making in companies. The budget is one of the management tools that make life easier for managers. The budgeting process must be in line with the company's strategic vision and before assigning the financial numbers, the company must study the environment in which it operates, verifying whether the structure is adequate for the market, in order to meet the established goals and objectives. The objective of this work is to evaluate the effectiveness of the budget as a management control tool, considering the company's strategies. To validate the premises developed in the theoretical approach, a case study was carried out in the company Petromoc, S.A.R.L (Empresa Petróleos de Moçambique). Thus, the work was divided into two parts, the first dealing with theoretical concepts of budget management], the stages of preparing budgets and their control. The second part analyzes Petromoc's budget management in all aspects, from setting objectives to analyzing deviations. It was found that the company adopted the following types of budgets: - Annual periodical; - Hard and - Participative Periodic and rigid budgets are not ideal for the company, there is a need for managers to change these, replacing them with the continuous and flexible ones that accompany the evolution of the business and contribute to decision-making at the right time. (TRADUÇÃO NOSSA)