Planeamento orçamental
: desvios e controlo

  • João Paulo Aires Pereira Correia de Matos (Student)

Student thesis: Master's Thesis


As it is often said: “In the land of the blind, the one-eyed man is king.” In this sense, the relevant choice of management control tools has gained importance as a differentiating instrument for companies, due to major changes in markets (trends), the increasing globalization (competition) and the complexity of businesses (bureaucracy). Being the budget one of the oldest practices of corporate planning and control, it is increasingly questioned its applicability in terms of objectivity, efficiency and effectiveness, to the detriment of other management mechanisms in organizations. This dissertation focuses, firstly, on the negative and positive aspects associated with the budget, based on studies of other authors. Secondly, are analyzed the budgetary practices of a traditional company that operates in the paint and coatings industry, in light of good practices studied. Thirdly, it is discussed the importance of controlling various types of deviations through real examples, highlighting the relevance’s degree of transportation costs reduction. Finally, measures are proposed to modify processes, which manifests itself in potential gains in terms of execution speed of certain tasks. The results show that the use of budget is based on the contingency environment and, thus, facing the nature of the business, it is recommended to the company under study the continuous usage of the budget. Nevertheless, there is also evidence of room for improvement, namely in the implementation of measures that accelerate budget planning.
Date of Award2015
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorPaulo Alves (Supervisor) & Rui Martins (Supervisor)


  • Budget
  • Control
  • Deviations
  • Processes


  • Mestrado em Gestão

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