Orçamento de base zero
: utilidade em organizações portuguesas: estudo de casos

  • Ana Rita Borges de Freitas (Student)

Student thesis: Master's Thesis


The phenomena of digitalization and globalization give rise to a culture of competitiveness and innovation in the contemporary business world, which compels organizations to seek new tools (Hueter et al., 2018). In order to be able to anticipate and respond to cyclical changes, the budget, which plays a central role for companies, must be able to promote flexibility and adaptability to the needs of the market (Ferreira et al., 2020). The present work focuses on the role and the impact of the implementation of the zero-based budget in the national business progress, as well as the analysis of its potentialities and characteristics in portuguese companies. The methodology underlying this work, which provided data collection and analysis, was the study of multiple cases using semi-structured interviews with an eclectic selection of organizations in a national context. In view of the research carried out, it can also be seen that there is a significant lack of knowledge about the concept of zero-based budgeting in the portuguese business fabric, which gives rise to an intuitive and unconscious implementation of this budgetary approach but based on a bottom-up logic. The most favorable occasions for its implementation are associated with the lack of information when entering new markets, uncertainty and poor performance. Management approval and support, employee understanding and commitment, a mindset open to change and the availability of information are critical success factors. According to the analysis, the zero-based budget must be combined with other methodologies.
Date of Award16 Jul 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJosé Miguel Oliveira (Supervisor) & Marta Maria P. Luiz (Co-Supervisor)


  • Management control
  • Management control systems
  • Budget
  • Zero-based budget


  • Mestrado em Gestão

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