Zero-based budget performance analysis as a budgeting tool in a mixed economy company
Abstract
The article aims to analyze the performance of Zero-Based Budgeting (ZBB) as a budgeting tool in a mixed economy company, from 2018 to 2021. The research was conducted through a case study of qualitative approach where there were two analyses. The first was the data of realized, budgeted and the variation of expenses and investments of the organization, and the second is the analysis of the methodology through a questionnaire answered by the team responsible for Budget Control regarding the negative and positive aspects of the ZBB. It was observed that the registration of events organized in a Budget Plan will not necessarily cause them to be fully realized, and that the methodology stands out for the budget control resulting from its rich detailing.
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Copyright (c) 2023 Maria Luiza Lima, Edileuza Lobato da Cunha, Orlem Pinheiro de Lima, Paulo César Diniz de Araújo, Márcia Ribeiro Maduro, Nilson José de Oliveira Júnior, José Carlos Alves Roberto, Ana Paula Alves RobertoAuthor(s)
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Maria Luiza Lima
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Edileuza Lobato da Cunha
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Orlem Pinheiro de Lima
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Paulo César Diniz de Araújo
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Márcia Ribeiro Maduro
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Nilson José de Oliveira Júnior
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José Carlos Alves Roberto
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Ana Paula Alves Roberto