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O orçamento como instrumento de apoio ao planeamento financeiro da empresa: o caso particular da empresa Vale da Rosa
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| 1.51 MB | Adobe PDF |
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Abstract(s)
Os orçamentos desempenham um papel fulcral nas organizações atuais, enquanto ferramenta de apoio ao planeamento. O tema “orçamentação” tem captado, cada vez mais, a atenção das empresas e do mundo académico, despertando o interesse de múltiplos pesquisadores por ser considerado um tema relevante no meio empresarial. Este relatório de estágio, no âmbito do Mestrado em Finanças Empresariais da Universidade do Algarve, apresenta um estudo de caso sobre o processo orçamental utilizado pela empresa Vale da Rosa (VDR), sociedade agrícola que produz uvas de mesa, e visa melhorar o conhecimento sobre o mesmo enquanto ferramenta de apoio ao planeamento financeiro das empresas. Durante o período de realização do estágio a empresa foi sujeita a uma reestruturação do seu modelo orçamental, pelo que houve a necessidade de analisar o orçamento anterior e o orçamento atual. Este relatório tem como objetivo principal a análise dos orçamentos da empresa VDR e a sua utilização como ferramenta de auxílio ao planeamento financeiro da empresa. Para tal, foram analisados e comparados, os orçamentos de 2021 e 2022 (modelos diferentes), com objetivo de compreender qual dos modelos é mais adequado à realidade da empresa. Concluindo, considera-se que o novo modelo orçamental é mais eficiente, uma vez que a análise comparativa, de ambos os orçamentos, permitiu verificar que este modelo apresenta resultados mais próximos dos valores inicialmente estimados. Por outro lado, o facto de contar com a colaboração de todos os chefes dos vários departamentos, torna-o menos questionável, pelo que se torna mais adequado à realidade da empresa.
Budgets play a vital role in today's organisations as a tool to support planning. The topic of "budgeting" has increasingly captured the attention of companies and the academic world, arousing the interest of multiple researchers because it is a relevant topic in the business world. This internship report, as part of the Master's programme in Business Finance at the University of the Algarve, presents a case study on the budgeting process used by the company Vale da Rosa (VDR), an agricultural company that produces table grapes, and aims to improve knowledge of it as a tool to support companies' financial planning. During the internship, the company underwent a restructuring of its budget model, so there was a need to analyse the previous budget and the current budget. The main aim of this report is to analyse the budgets of the VDR company and their use as a tool to support the company's financial planning. To this end, the 2021 and 2022 budgets (different models) were analysed and compared in order to understand which of the models is more appropriate to the company's reality. In conclusion, the new budget model is more efficient, since the comparative analysis of both budgets has shown that this model presents results that are closer to the values initially estimated. On the other hand, the fact that it relies on the collaboration of all the heads of the various departments makes it less questionable and therefore more appropriate to the company's reality.
Budgets play a vital role in today's organisations as a tool to support planning. The topic of "budgeting" has increasingly captured the attention of companies and the academic world, arousing the interest of multiple researchers because it is a relevant topic in the business world. This internship report, as part of the Master's programme in Business Finance at the University of the Algarve, presents a case study on the budgeting process used by the company Vale da Rosa (VDR), an agricultural company that produces table grapes, and aims to improve knowledge of it as a tool to support companies' financial planning. During the internship, the company underwent a restructuring of its budget model, so there was a need to analyse the previous budget and the current budget. The main aim of this report is to analyse the budgets of the VDR company and their use as a tool to support the company's financial planning. To this end, the 2021 and 2022 budgets (different models) were analysed and compared in order to understand which of the models is more appropriate to the company's reality. In conclusion, the new budget model is more efficient, since the comparative analysis of both budgets has shown that this model presents results that are closer to the values initially estimated. On the other hand, the fact that it relies on the collaboration of all the heads of the various departments makes it less questionable and therefore more appropriate to the company's reality.
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Keywords
Planeamento Planeamento Financeiro Orçamento