2021-12-032021-12-032021-12-032021-03-30http://localhost:8080/handle/prefix/2324The present study has as general objective to demonstrate the steps to be considered in the construction of the business budget when planning a new business.Acesso AbertoCiências ContábeisGestão orçamentáriaGestão estratégica: tributosCNPQ::CIENCIAS SOCIAIS APLICADASOrçamento EmpresarialCervejaria Artesanal SchmittRelatório de Pesquisa