2021-08-302021-08-302021-08-302021-03-30http://localhost:8080/handle/prefix/2233This work aims to present the structure and implementation of a business budget, its importance and its operating mechanisms at each stage of its construction. Together with the tax regime that can be adopted by companies, Simples Nacional, Presumed Profit and Real Profit.Acesso AbertoCiências Contábeis - Processos GerenciaisGestão orçamentáriaGestão estratégica: tributosCNPQ::CIENCIAS SOCIAIS APLICADASOrçamento EmpresarialLojas Americanas S.A.Relatório de Pesquisa