第１部 管理会計の基礎（管理会計総説） 第２部 問題発見のための会計（財務諸表分析） 第３部 業績管理会計（短期利益計画のためのＣＶＰ分析；企業予算総説 ほか） 第４部 経営意思決定会計（経営意思決定のための会計） 第５部 経営戦略と管理会計（経営戦略の策定と遂行のための会計）

管理会計 = Management accounting

Diante do cenario economico atual, as organizacoes devem estar atentas ao planejamento estrategico destinado a reducao de gastos empresariais. O presente artigo aborda a utilizacao do Orcamento Base Zero (OBZ) com o objetivo de analisar a implementacao do metodo em uma distribuidora de bebidas da AMBEV. Quanto a metodologia, trata-se de um estudo de carater qualitativo, classificando-se como uma pesquisa exploratoria onde foram utilizados procedimentos tecnicos de analise bibliografica, documental e estudo de caso. Os resultados apresentados mostram que a implementacao do metodo OBZ e um processo complexo e demorado, mas traz beneficios a empresa, pois, promove melhorias na informacao a gestao e no alinhamento entre as equipes na alocacao de recursos de forma eficiente, facilitando os gestores nas suas tomadas de decisoes. Entende-se que essa pesquisa contribui com a academia, por apresentar a metodologia de implementacao do OBZ em uma revenda da AMBEV, sendo requisito de gestao obrigatorio para os revendedores da empresa. Por fim, o estudo sugere para futuras pesquisas a comparacao entre expectativa com a implantacao do orcamento e a realidade apos os resultados no final do exercicio, comparando um periodo com outro.

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Implementação do método de orçamento base zero (obz): em uma revendedora da ambev

Principles of Financial and Managerial Accounting

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Principles Of Financial And Managerial Accounting

The growing complexity of the society and high level of competition in the business world has imperatively made business organizations to do serious planning, accounting, implementation, and control of budget in order to survive the present day volatile business climate very efficiently. There is always the saying that “one who fails to plan, plans to fail”. Therefore, this study of budgeting and budget accounting serves as a tool for planning, execution, measuring efficiency and performance in manufacturing industries. It focuses on budget preparation, implementation and control on operations and activities in production engineering organizations. The objective of this study was to x-ray the relevance of budgeting as a tool for planning and controlling in manufacturing industry and also to ascertain the concepts associated with the efficient analytical processes of budgeting plans to the performance of business organizations. It is necessary that management of every organization should prepare budget and adhere strictly to the provisions of the budget with a regular and periodic review of the budget in order to detect variations. This work will serve as a template to managers, entrepreneurs, creditors, and employees on how to effectively allocate and manage scarce resources judiciously through budgetary planning, accounting, implementation and control to the measurements of performance and efficiency of operations.

C Nwosu Moses.

Papers

Multidimensional Budgeting Concepts and Budget Control Modeling For Production Systems Performance Efficiency