Sistema orçamentário para bancos de desenvolvimento

Resumo

The main objective of this work, consists on documenting the budgetary systems of Banco Nacional de Desenvolvimento Econômico e Social and Banco de Desenvolvimento de Minas Gerais, certifying: a) What are the main advantages of the budget for those banks? b) What are the main limitations of the budget for those banks? c) What is the existing relationship between the organizational structure and the budgetary process? d) What is the process of elaboration and accompaniment of the budget in those banks? e) What are the functions of the budget in those? Is there any confliting point among them? The study was realized under the light of the theorical fundaments existing in the literature about the budget and both, works written by national and foreign authors, were researched, enabling this way, the construction of a reference framework which directed the research (Chapter II). The methodology adopted has been that of study of cases and has been evidenced in chapter III. The necessary for the description of the cases studied (Chapter IV and V) have been obtained in two ways: a) The application of a questionary form containing mostly open questions and b) the analysis of documentation pieces. Based upon the obtained results in the work of field, one can analyse the budgetary systems of the development banks researched, considering the suggestions given by the authors whose works were consulted, which allowed us to get to important conclusions (Chapter VI) such as that in general terms, the budgetary systems of the banks in question, projected based on its new organizational structure, resembled the budgetary systems suggested in the normative models found in the literature researched.

Ficha do documento

Tipo

Dissertação

Ano

1990

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/9773

Temas

EconomiaFinanças PúblicasDesenvolvimento Econômico

Palavras-chave

Administração de empresasContabilidade gerencialBancos de desenvolvimento - Contabilidade