Activity based budgeting

: caso de estudo ADIRA, SA

Abstract

For years, management control tools have been used by a growing number of companies. This is due mainly to the deep and detailed analysis that are possible to be made by these tools. The markets volatility, the globalisation that makes competition more aggresive, and the bureaucracies to which businesses are subject nowadays have been pressuring companies to adapt to the actual juncture. These days, budget is one of the most used and general practices in the business world. Given that, it has become relevant to critically analyze the budgeting process and the implementation of a new budgeting practice. Therefore, this dissertation is divided in three big parts. The first is related to the study of the theory behing the subject. On the other hand, on the second part, it is pretended t analyze the budgeting process on a specific company. Finally, on the third part, it is supposed to be understood how viable it is to implement a new budgeting methodology, namely the Actively Based Budgeting, exposing the next steps to execute in order to conclude the implementation of this method and some proposals of improvement on this subject. Regarding the budgeting process, the results prove that there is space to some improvements to execute, namely on the budget planning. Moreover, when it comes to the use of a method as Activity Based Budgeting, it makes sense to implement it in a company like ADIRA in order to highlight the different activities and business areas that support it.

Date of Award	11 Jul 2016
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Alves (Supervisor)