Contribuições do Orçamento Base Zero (OBZ) no Planejamento e Controle de Resultados em Organizações Empresariais

Abstract

The present article has the objective of identifying the contributions of Budget Base Zero (OBZ) in the development of the planning and control of results in entrepreneurial organizations, especially their consequences in the management of companies. At the beginning, concepts and applications of the OBZ are presented, which is characterized as a tool of financial management. As regards the methodological procedures, the research adopted a qualitative, inquiring and descriptive approach. A case study was carried out in a company which is active in the production and commercialization of drinks, and which applies the methodology of the OBZ in the development of its budget planning. It can be concluded that the OBZ is not only a tool to reduce costs and to guarantee economies, but a tool of entrepreneurial management whose goal is to provide the development of better practices for the elaboration of the activities, as well as for the optimization of the financial resources.