Relationship Between Types of Budget Systems and Contingential Factors in the Industrial Sector

Abstract

Management control systems can receive adaptations and innovations in response to contingent variables external to organizations. The present study aims to verify if there are relations between the types of budget systems and the contingent factors that affect the industrial sector. The contingency variables: environment, structure, strategy, technological process and size were related to the budgetary taxonomy, the flexibility of changes in the budget and the budgeting process. Data collection was performed by questionnaire in 28 industries in Paraná. Data treatment involved relative frequency and canonical correlations in order to quantify the strength of the relationship between the study variables. The profile of the sample was predominantly of large companies and the food sector, which use the budget to direct resources, analyze performance and align with strategic planning. The types of flexible budget and by activity were predominant. The results of the canonical correlations allow to infer that the budgetary emphasis on operational plans is correlated to the decentralized organizational structure and repetitive processes, the budgetary emphasis on internal communication is related to the organization’s cost and size strategies, the continuous budget is related to operational plans and customized processes, and the flexible budget and zero-based process dimensions are related to legal aspects.

Keywords

• variáveis contingenciais
• tipologias orçamentárias
• orçamento empresarial