Browsing by Author "Almeida, Helton Naoto de"

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    ORÇAMENTO EMPRESARIAL
    (Fundação de Ensino Octávio Bastos, 2019-04-30) Almeida, Helton Naoto de; Doval, Danilo Morais
    The construction of the business budget and its tribulations. The company HNK BR LOG E DIST LTDA - Poços de Caldas works with the budget on previous sales as a basis for the projection for next year, where they draw the base from the previous year to schedule for the following year. Well, brewery companies have their high sales months and low sales months. Therefore, they analyze the previous results and on top of that make their sales projections, also analyze where they can improve and what should be done not to lose market to competitors. The company reviews its budgets every quarter to continually improve so that the budget runs as planned for the better.