Budget Analysis: The case of a cooperative of Rio Grande do Sul

Authors

  • Maiquel Vinicius Fill Guindani Universidade Federal de Santa Maria (UFSM) - Campus Palmeira das Missões, Curso de Administração Noturno
  • Nelson Guilherme Machado Pinto Universidade Federal de Santa Maria

DOI:

https://doi.org/10.5902/2359043223147

Keywords:

Budget, Planning, Control

Abstract

This study is limited to a cooperative in the state of Rio Grande do Sul, which has in its strategies the aid budget tool. In order to study the budget of the cooperative, the aim of this study is to describe the types and budgets of the models used in the cooperative, analyze the main cooperative budget accounts and propose plans of action to improve the process. A case study was conducted with the use of documentary research and comparisons between the budgeted and realized budget. In summary, the cooperative as a whole has a good development of its budget system, either in planning or control, but needs to improve in some aspects. It is necessary for the organization to take actions in planning and budget control, be adjusted in more economic predictability with expectations or in their own budgetary control tools, seeking the objective of assertiveness in achieving budgeted. Another factor to consider is the training of employees in budget management, it is visible the difficulty exposed by the employees responsible for the administration.

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Author Biography

Nelson Guilherme Machado Pinto, Universidade Federal de Santa Maria

Professor do Departamento de Administração da Universidade Federal de Santa Maria (UFSM) - Campus Palmeira das Missões, Doutor em Administração pela UFSM, Mestre em Administração pela UFSM e Bacharel em Administração pela UFSM

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Published

2017-03-14

How to Cite

Guindani, M. V. F., & Pinto, N. G. M. (2017). Budget Analysis: The case of a cooperative of Rio Grande do Sul. Revista De Gestão E Organizações Cooperativas, 3(6), 31–42. https://doi.org/10.5902/2359043223147

Issue

Vol. 3 No. 6 (2016): Revista de Gestão e Organizações Cooperativas

Section

Artigos

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