O processo de planejamento da produção utilizando conceitos orçamentários para fins de avaliação de desempenho operacional numa empresa fabricante de bens de capital

Abstract

The fast growth of business and the new needs of the globalized market require companies to maximize their results, which are measured by the economic and financial market, throughout performance indicators of business activities. To do so, an organization goes, necessarily, through stages of planning and budget control where every sector shows its contribution. The planning process of the companies is divided into strategic planning, tactical planning and operational planning whose focus is to produce products and services efficiently in order to implement the overall goals and strategies of the company. The integration between the sectors as well as the quality of information becomes vital to make a good plan. For this, the use of systems and information technologies supporting the planning may have an important aspect in the search of competitiveness. The purpose of this work is to use the methodology of Action-research to systematize and automate, throughout a management information system, the production planning based on monetary values, distribution and allocation of the production cost, and to promote a maximization of the results.