A importância das ferramentas orçamentárias nas tomadas de decisões dos gestores: um estudo em uma empresa do ramo de construção civil na Paraíba

Abstract

Management accounting operates in the management of companies in the construction industry by providing budgetary tools that aim to assist decision making, in order to obtain better results. Thus, this work aims to identify the perception of managers about the use of budgetary tools in civil construction. For that, a study was carried out in a large civil construction company, located in João Pessoa-PB, the research strategy was documentary research, which made use of primary documents collected through interviews with the managers of the works. and with the company accountant. The main results of this study were: identification of the need to use the budget as a management tool; the difficulty of implementing the budget by the operating sector, and the difficulty of implementing performance evaluation based on budget variations. The budget plays an important role in decision-making, providing strategic information that helps managers make decisions and achieve the organization's objectives. The budget provides a view of available resources, allowing for effective planning and proper allocation of resources across different time frames. The performance evaluation made it possible to identify how much the work spent more than the expected percentage to be carried out on the work each month, the information is treated and presented to the board so that they can draw up an action plan to minimize the impact.