Uma revisão bibliográfica do planejamento orçamentário para tomada de decisões

Abstract

This study presents a bibliographical approach on the budget planning and its influence in decisionmaking. This concepts are described, defined tools used in the budget planning process and the process of this along to an organization, it aims to demonstrate the contribution that this accounting tool back together to making business decisions, as well as improving the goals and objectives of this. This study is qualitative bibliographical, aiming with the same knowing the way of planning and control of the core operations of the company and thus know the strengths of the budget and strategic planning method identifying the value of the budget planning for the organization, and explain the contribution of this tool to the success of organizations. The overall objective of this research is to identify through a bibliometric study the importance of the budget decision-making of an organization, to give such answers is counted with the specific objectives are to describe the concepts and features of the budget planning its main budget processes and control planning; report the budget and the subsidy that strategic planning and the cause budget in managing the organization and demonstrate that the budget planning is an important tool to control the companies may indicate new paths to follow. For completion of this work made it necessary to study and analyze the fifteen (15) selected works which were identified and compared to the advantages, disadvantages, tools or requirements and results that the authors cited.