Tomada de decisão financeira: Aplicando o processo orçamentário

Authors

  • Filipe Prado Macedo da Silva Universidade Federal de Uberlândia

DOI:

https://doi.org/10.20946/rad.v14i3.4166

Keywords:

Finance, Financial Decision, Budget Process

Abstract

This article discusses the dynamics of financial decision and budgeting process within companies. In view of globalization and financial liberalization, financial decision making has gained importance within the business process management, especially when it affects cash flow and accounting reports. Some companies – like M&S Commercial – use the budget process as a support tool in financial management. The budget serves as a "guide" for the managers. In the case study, we found that the company has improved its financial performance by integrating the budgeting process in the dynamics of financial decision making.

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Author Biography

Filipe Prado Macedo da Silva, Universidade Federal de Uberlândia

Possui Graduação em Ciências Econômicas pela Universidade Salvador (2006) e Especialização em MBA em Finanças Corporativas pela Universidade Salvador (2009). Atualmente é Aluno do Mestrado em Economia da Universidade Federal de Uberlândia. Atua como Tutor a Distância na Especialização em Gestão Pública Municipal pela UAB/UFU/CEAD.

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Published

2014-07-10

How to Cite

da Silva, F. P. M. (2014). Tomada de decisão financeira: Aplicando o processo orçamentário. Management in Dialogue Review, 14(3). https://doi.org/10.20946/rad.v14i3.4166

Issue

Vol. 14 No. 3 (2012)

Section

Artigos

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