Disclosure of budgeting planning, execution and control practices: a survey on Brazilian public ports

MM CODESSO, RJ LUNKES - Revista Base (Administração e …, 2016 - redalyc.org
Budgeting is one of the oldest planning and control systems adopted by the companies, and
continues to receive significant attention. Despite being widely used in the business world,
budgeting is also oftentimes the target of criticism. Therefore, this work aims at
demonstrating budgeting practices in port companies in Brazil. The work presents a
quantitative and qualitative approach, with a descriptive and exploratory objective, and the
use of a survey. The research was conducted by sending the survey to Brazilian public ports …

[PDF][PDF] DISCLOSURE OF BUDGETING PLANNING, EXECUTION AND CONTROL PRACTICES: A SURVEY ON BRAZILIAN PUBLIC PORTS

EDASP DE PLANEJAMENTO, EEC DO ORÇAMENTO - core.ac.uk
Budgeting is one of the oldest planning and control systems adopted by the companies, and
continues to receive significant attention. Despite being widely used in the business world,
budgeting is also oftentimes the target of criticism. Therefore, this work aims at
demonstrating budgeting practices in port companies in Brazil. The work presents a
quantitative and qualitative approach, with a descriptive and exploratory objective, and the
use of a survey. The research was conducted by sending the survey to Brazilian public ports …
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