Planning and control: a simulation for the Zumm Accounting Advising
DOI:
https://doi.org/10.5965/2764747102042013169Keywords:
planning, budget, controlAbstract
As businesses evolve globally, companies are increasingly challenged to stay in a highly competitive market and, as a way to get ahead of their competitors, many employ strategic planning to set their goals and control the achievement of objectives. Regardless of the size of the company, establishing a guide to direct the actions and make sure they remain in line with the intended future objectives is essential. Strategies must be developed to be adopted to stay in the market. Therefore, planning and controlling are necessary functions for all organizations that aspire growth. This work aims to provide a contextualization about strategic planning, its impact on management and decision making, and present the budget as a tool to control plans. A simulated case study presents the implementation of a planning and budget, which proves the efficiency of these tools for management.
Downloads
References
ANSOFF, H. Igor; Estratégia empresarial. São Paulo: Makron Books, 1977.
DRUCKER, P. F. Administração lucrativa. 5. Ed. Rio de Janeiro: Zahar, 1977.
KOTLER, P. Administração de marketing: análise, planejamento, implementação e controle. 2. Ed. São Paulo: Atlas, 1992.
MINTZBERG, Henry. O processo da estratégia: conceitos, contextos e casos selecionados. 4. Ed. Porto Alegre: Bookman, 2006.
OLIVEIRA, D. de P. R. Planejamento estratégico: Conceitos, metodologias e práticas. São Paulo: Atlas, 2004.
PEREIRA, M.F. Planejamento estratégico: teorias, modelos e processos. São Paulo: Atlas, 2010.
STEINER, George A; MINER, John B. Política e estratégia administrativa. Rio de Janeiro: Interciência, 1981.
Downloads
Published
Issue
Section
License
Copyright (c) 2015 Marino Luiz Eyerkaufer, Ana Claudia Pereira, Danúbia De Oliveira, Janainy Motta, Jaqueline Cristina Kuhn, Thaise Danielly Prier
This work is licensed under a Creative Commons Attribution 4.0 International License.
Brazilian Journal of Accounting and Management offers free and immediate access to its content, following the principle that providing scientifical knowledge in a free manner promotes a better world democratization of knowledge. Authors maintain copyright of articles and grant to the journal the rights of the first publication, according to the Creative Commons Attribution licensing criteria, which allows the work to be shared with initial publication and authorship recognition. These licenses allow others to distribute, remix, adapt, or create derived work, even if it is for commercial purposes, provided that the credit is given to the original creation.
