ORÇAMENTO EMPRESARIAL

Abstract

This project aims to build the future scenario of a company, through a business budget and the analysis of its adopted tax regime. The chosen company is part of the list of Brazilian developing companies, which present their results on the BM&F Bovespa website. This disclosure aims to attract more and more investors, so it becomes a great tool for study and analysis to assess whether the company really has positive results and also moves towards attractive results in the future. We stressed the key activities of sales budgets, operating and business expenses, and came to the conclusion that drawing up a sales budget is essential to the company's budget planning and, consequently, to business health. This is because, first, the estimation of demand is one of the factors that influence the scheduling of production or purchase of goods, which in turn is linked to costs. So an error in predictions can cause a serious misfit in this gear; and that operating expense budgeting is considered to be a key management tool for the organization, allowing you to estimate the amount of expenses the business will be expected to support. We will show a brief explanation about National Presumed and Simple Profit, and emphasize the Real Profit regime, because this is where the company studied is for having annual gross revenues over R $ 78 million.