ORÇAMENTO EMPRESARIAL

Abstract

The need for budgeting is very old because man has always had to make some predictions for stocking food over the winter and so developed the first budgeting practices. The word budget comes from the ancient Romans who collected taxes and was used for the treasury bags and the employees who used them. The history of corporate budgeting originated in public administration and was used as a tool for planning and controlling business operations at Du Pont in the United States in 1919, and between 1950 and 1960 it gained relevance with use by large companies.