Orçamento Empresarial

Abstract

The need to budget is very old. The business budget had its beginnings in public administration. In the 50s and 60s the business budget ended up being highlighted, being used by large companies. The business budget began to be used effectively after the Second World War, at a time when companies began to need investment in working capital, as resources were scarce. The business budget is an essential tool for companies, whether medium, small or large, regardless of their economic activity, having an important mission, as through it organizations formalize an operational route.