ORÇAMENTO EMPRESARIAL

Abstract

The elaboration of a good and efficient business budget is an important tool, which allows the monitoring of all expenses incurred by the company for certain periods, thus allowing the analysis of them for possible corrections, if necessary, always seeking the goal of achieve the pre-set goals initially. Just as important as budgeting is the right choice of budget type that best fits your business. For some types are available for use, these are the Trend Budget (which in its scope has the following: Static Budget, Flexible Budget, Budget / Forecast and Continuous Budget), Zero Base Budget and Historical Budget. To achieve a company's success, caution should be exercised in choosing the company's Tax Regime, as a poor option in this process can lead to the need to pay inappropriate or unnecessary taxes, financially compromising the company, or even causing problems. tax authorities with the IRS. For this there are three types of tax regimes that can be adopted by companies: Simple National, Presumed Profit and Real Profit. It is recommended that this choice be guided by a professional who has experience and knowledge in the subject so that you can give instructions and know which option is best for your business. Therefore, some factors must be taken into account when choosing, such as company size, area of ​​expertise, market research, income planning, among others. Considering the importance of the subject for a good management of corporate resources, the subjects were deepened through other sources of information, such as: internet sites, videos available on Youtube, and virtual news, seeking the practice of the contents studied in each unit of study. After analyzing the subjects that should be researched, and in agreement with the group members, the company Natura Cosméticos S / A was chosen to carry out this project, because it is a large company, with significant revenues. , and would probably have available for consultation a large amount of information in which would assist in learning.