THE INFLUENCE OF CONTINGENCY FACTORS ON THE DEVELOPMENT OF A BUDGETING SYSTEM IN A BRAZILIAN TEXTILE MANUFACTURING COMPANY - Influência dos Fatores Contingenciais no Desenvolvimento do Sistema Orçamentário em uma Empresa Brasileira de Manufatura Têxtil

Carlos Eduardo Facin Lavarda, Marcello Christiano Gorla, Rosalia B. Lavarda, Rodrigo Angonese

Resumo


This research aims to investigate how contingency factors influenced the evolution of the company and its budgeting system in a Brazilian textile industrial organization. We used the contingency theory to understand the effect that changes in the environment, strategy, structure, technology and size have on management control systems. Through a case study in a textile company located in southern Brazil, which has 4,000 employees and 400 cost centers distributed in eight manufacturing plants, we obtained evidence concerning the propositions that contingency factors influence the development of the company, therefore, define, and characterize the budgeting system, the typology, components and reasons for use. From the triangulation of interviews, document analysis, questionnaires and observation, we can observe that the environment was the main agent in the evolution of the company, forcing the company to redirect through a strategic renewal, guided by an outside consultant. After implementing the strategic renewal, the company obtained an increase in revenue, number of stores and production volume. These improvements were marked in budget practice changes, turning to the approach zero-based and middle-up guidance. To the reasons for use were incorporated the strategy formation, besides operational planning and performance evaluation.

DOI:http://dx.doi.org/10.21714/1679-18272016v14n1.p115-124   


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