Orçamento pessoal e empresarial: uma comparação entre a teoria e a prática

Abstract

This study aims to characterize the subject personal budget and business budget from a bibliometric research as well as to identify if people and businesses are conducting their financial activities in accordance with budgeting techniques presented by expert authors in the area of finances. Therefore, we carried out two stages of research. First it was made a bibliographical research in order to know the techniques referred addressed by these authors, to later make a comparison with the data collected in the second stage of the research. This is not a bibliometric research where secondary data were surveyed in articles, theses and dissertations published in the past decade on the basis of ANPAD and BDTD. Thus, the results show the reality about the use of the budget for people and companies, which enabled the comparison with the literature that had been presented earlier and draw conclusions about the knowledge on the subject. As a result of the overall objective were presented the methods used by individuals and companies studied in the works searched for holding your budget. In addition, the bibliometric research resulted in fewer jobs for analysis, however, it was possible to identify the greatest number of publications on the subject business budget, especially dissertations. During the analysis of the results one might realize that most people and businesses realize some kind of financial planning, some using sophisticated techniques budget, from other methods not formalized prepared by themselves, thus fulfilling another of the specific objectives.