2023-09-012023-08-312023-09-012023-03-30http://localhost:8080/handle/prefix/5627The business budget is an essential financial management tool for companies of all sizes and sectors. It consists of a financial plan that establishes goals and objectives for the company's revenues, expenses and investments during a certain period of time, usually one year. The enterprise budget allows managers to make strategic decisions based on accurate and monitored information, such as sales forecasts, costs and operating expenses. In addition, it also helps to identify problems and opportunities for growth, allowing the company to quickly adapt to changes in the market. This academic work aims to explore in detail the fundamentals of the corporate budget, its importance in the financial management of companies and the different approaches and methodologies used in its elaboration.Acesso AbertoAdministraçãoGestão Estratégica: tributosGestão orçamentáriaCNPQ::CIENCIAS SOCIAIS APLICADASRelatório de Pesquisa