Especialização em Gestão de Finanças
URI Permanente para esta coleção
Navegar
Navegando Especialização em Gestão de Finanças por Assunto "Centros de responsabilidade"
Agora exibindo 1 - 1 de 1
Resultados por página
Opções de Ordenação
Artigo Científico Acesso aberto As contribuições da implantação de centros de responsabilidade no planejamento e controle orçamentário da Fundação CELESC de Seguridade Social(2018) De Almeida, Leonardo OliveiraThe business budget is a management tool that involves planning, control and the results of an organization. They are contained in the objectives and goals executed according to the allocation of resources applied to the growth of the company. The goal is to evaluate the budget of the verification of participation in the resources market of the CELESC Foundation of Social Security, seeking to identify as contributions for the implementation of centers of responsibility for the planning and budget control of the Company. To achieve the work objectives, use the qualitative method and the techniques of bibliographic research, the data collection applied through semi-structured interview and documentary research. The conclusion of the work was done by describing the contributions of the application of the centers of responsibility as a way to remedy deficiencies identified in the budget process currently practiced in the company.