Organizational characteristics that influence the use (or non-use) of the budget in santa catarina's industries
Abstract
The study aims to identify organizational characteristics that influence the budget utilization (or not) in Santa Catarina's industries. The sample is made up of 295 industries in Santa Catarina, of which 258 declared using the budget and 37, which they do not use. The analyzed variables were environment of economic crisis, environmental uncertainty, strategy, life cycle and size. As statistical technique, frequency analysis and binomial logistic regression were used. From the results it was verified that the organizational characteristics that influence the adoption of the budget are the size of the industry, considering the gross operating revenue and the environmental uncertainty. As far as the adoption of the cost strategy is concerned, it tends to be used by industries that do not use the budget. It is noteworthy that in the analyzed context, the budget continues being an important tool used. On the other hand, industries that do not use the budget are smaller industries and, according to the respondents' statements, the reasons for non-use are due to a lack of human, technological and financial resources for their adoption. Thus, in the context of the industries of Santa Catarina, the reasons for not using the budget are related to contingency factors and not considering the budget as an inadequate tool for the context in which they are inserted
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