Orçamento base zero: estudo de viabilidade para adoção de orçamentação baseada na metodologia OBZ em uma cooperativa de transporte de cargas

Abstract

Observing that organizations, of any size, highlight more time for the composition of goals and objectives related to results. Empirically, it is possible to realize that the big companies are very dedicated to the planning of their businesses. The purpose of this study is to analyze the adoption of the zero-based budgeting methodology, ZBB, in a cargo transportation cooperative. It can be considered that the ZBB approach allows a more efficient allocation of resources, since the request is based on the needs and benefits rather than on a simple historical. This study was organized starting with the presentation of the cooperative, the description of the current reality and associating the conceptual bases with benchmarkings and analysis of the sector it was generated the proposal of introduction of the steps for implementation of the ZBB in the Transport Cooperative, as an alternative to the traditional budget procedures, focusing on methodologies widely used in organizations of the most varied economic branches. The proposal for the division by stages came after consulting one of the five selected consulting companies, which, in order to prepare the proposal, requested briefing meetings – that’s when the need to create a standard scope to ensure fairness in the analysis of the proposals comes. The construction of the standard for the proposals have created a model of needs, guidelines and predispositions that allowed to plan the project with greater consistency and also verify the particularities of implantation. However, it’s possible to highlighted as relevant to the implementation of a ZBB project, although proven costly and deeply laborious, it was the entire board of directors’ engagement in the idea – that has started in the period of elaboration of the studies and going to the alignment speech in the meeting of leaders, at which time it was requested that all of them could be focused on optimizing and controlling the financial resources of the cooperative. Between to the selection process and the engagement speech, guidelines for budgeting were developed, schedules of work, talk times and analyzes of budget items that resulted in the framework of indicators and strategic frameworks published in a document called Annual Work Plan, that was designed for leaders to share the strategic planning guidelines and budgets with their teams in the operating units. So that the cooperative has in its management model the BSC methodology in its culture, all the leaderships have an indicators panel to measure individual performance that already brings the indicators related to the management of expenses and fulfillment of the assumptions of growth and behavior, associated with the 4 BSC perspectives, most of the restrictions are already treated in action plans, but the organizational restrictions has a need of further study.