Custo base zero e transparencia: um estudo de caso à luz da informação percebida

Abstract

Cost Reduction is not a new subject in the most of companies, however, it is essential for increasing profit margins, moreover, it improves company´s financial indicators and mainly their cash flow (cash on hand). Facing the need and importance of remaining in the market in a competitive way, companies should look for work tools which provide a good knowledge of their detailed costs and becoming capable to spend only the necessary for producing, selling and running the business suitably. A strategic planning and budget form an indispensable tool for controlling and management when they are well aligned and mapped, it has been establishing a strong connection between the managers and the multiples sectors of the company! This case study has the purpose to evaluate the impacts generated by a normal budget process, analyzing and comparing it (a traditional planning) versus an implementation of a new tool called “Zero-Based Budgeting”, in terms of costs efficiency, improvement of all information received by managers responsible for making decisions and to the several impacts on KPI´s that measure the company´s financial health. To reach all these goals, it was proposed for a company to implement Zero-Based Budgeting and it was possible to collect all data, numbers and documentary research, with a comparison among the actual, past, future and forecast. The methodology was partially applied and even so has demonstrated how this tool brings efficiency in terms of leverage result, increasing knowledge of all costs, creating a sense of ownership, its control is much easier and clear to be done and the definition of goals have 8 become more effective when the variable performance evaluation process has been totally related to the budget aim. It was concluded that the Zero-Based Budgeting causes a result reversal capable to boost a new way of planning and achieving the budget, showing that this process can be apply totally or partially, the gains are fully measurable and permanent if it is maintained and the company always have a good result with total control