Gestão Orçamentária e Métodos de controle em uma empresa de transporte ferroviário – estudo de caso

Abstract

The present research had as main focus to approach and to compare the methods of budgetary control adopted by a company that operates in the segment of railway transportation in different periods, with the intuition of identifying which were the improvements that came with the implementation of the new method of control. This work was based on documentary research and data collecting through interviews with company employees. In the elaboration of the research was identified the important role of planning and control that the budget brings to the organization and the importance of having an information system that assists both in the budgeting process and in the control process. However, in order to carry out the activities of elaboration, analysis and budgetary control, it is necessary to invest time and other resources, whether human or financial.