2021-12-092021-12-092021-12-092021-04-30http://localhost:8080/handle/prefix/2354Business management with a more optimistic view can use the budget not only to forecast expenses, but as a planning and control system, so that there is a constant increase in efficiency, through comparisons between what was planned and what was actually executed, making the necessary modifications possible in a timely manner, in order to obtain better results for the company.Acesso AbertoCiências ContábeisGestão orçamentáriaGestão estratégica: tributosCNPQ::CIENCIAS SOCIAIS APLICADASRelatório de Pesquisa