Orçamentos Empresariais - Revisão

The statement is asking whether budget control can be done daily, weekly, and monthly. The correct answer is "Verdade" which means true. This suggests that budget control can indeed be done on a daily, weekly, and monthly basis.

Orçamentos devem ser controlados para que seja possível avaliar e comparar o que foi planejado com o que foi realizado, a fim de buscar soluções e melhorias. Controlar os orçamentos permite identificar desvios e tomar medidas corretivas, além de possibilitar a análise de resultados e aprimoramento do planejamento financeiro da empresa.

The correct answer is "Falso" (False). This means that the statement "os orçamentos empresariais servem somente para se obter o mais baixo valor" (business budgets serve only to obtain the lowest value) is incorrect. Business budgets serve multiple purposes, including planning and forecasting, resource allocation, performance evaluation, and decision-making. They are not solely focused on obtaining the lowest value, but rather on achieving strategic objectives and optimizing resources.

It is true that having someone responsible and/or parameters is necessary for making business budgets. This is because having a designated person or team responsible for budgeting ensures that there is accountability and oversight in the budgeting process. Additionally, setting parameters helps to establish guidelines and boundaries for the budget, ensuring that it aligns with the overall goals and objectives of the business. Without someone responsible and parameters in place, the budgeting process can become disorganized and lack direction, leading to potential financial issues for the company.

The correct answer is "Orçamento empresarial integrado". This term refers to a budgeting process that integrates various forms of budgeting, including the budget of the income statement, cash flow budget, investment budget, and balance sheet budget. It goes beyond just the budgeting of the company and encompasses a holistic approach to budgeting that considers multiple aspects of the business.

O orçamento contínuo é elaborado mês a mês por um período de doze meses, sendo considerado de curto prazo e utilizado para replanejamento quando necessário. Nesse tipo de orçamento, é feita uma análise contábil do ano anterior para embasar as projeções e estimativas.

The given correct answer is "Orçamento base zero (OBZ)". This budgeting approach assumes that all budget items start from zero and need to be justified. It also requires estimating sales, manufacturing, and other budget components, classifying them by order of importance. It is ideal for companies facing problems as it allows for continuous revision and helps in identifying unnecessary expenses. The OBZ approach helps in promoting cost-consciousness and efficiency in budgeting.

Podemos dividir os orçamentos em dois grupos, sendo eles os orçamentos operacionais e os orçamentos financeiros. Os orçamentos operacionais são os que estão relacionados às atividades diárias da empresa, como despesas com pessoal, matéria-prima e produção. Já os orçamentos financeiros estão relacionados às atividades financeiras da empresa, como investimentos, empréstimos e captação de recursos. Portanto, a afirmação de que podemos dividir os orçamentos em dois grupos é verdadeira.

Um orçamento empresarial é um plano administrativo que serve para tomadas de decisões. Isso significa que ele é uma ferramenta utilizada pelas empresas para planejar e controlar suas finanças, estabelecendo metas e objetivos financeiros, além de auxiliar na alocação de recursos e na identificação de possíveis problemas e oportunidades. O orçamento empresarial permite que os gestores tomem decisões mais embasadas e estratégicas, contribuindo para o sucesso e sustentabilidade do negócio.

This type of budget is known as Empresarial. It is based on the segmentation of the activities of the company and starts with the budget for sales and concludes with the budget for sales and administrative expenses.

The correct answer is I; II; V; VI. These objectives of business budgets include obtaining information about prices and conditions, obtaining information for future decision-making, authorizing and releasing decisions for purchases or related procedures, and influencing the improvement of conflict resolution and motivation. The answer options that include these objectives are I; II; V; VI and I; II; III; VI. However, the option I; II; III; VI does not include the objective of obtaining information about prices and conditions, so it is not the correct answer.

The correct answer is "Orçamento flexível". A flexible budget is one in which cost levels can adjust to changes in the company's activities. It allows for variations in production levels and helps determine how expenses and costs will be allocated. This type of budget is useful in situations where there may be fluctuations in demand or changes in production volumes. It provides more accurate information for evaluating performance and making decisions based on actual activity levels.

Beyond budgeting (BB) is a management model that focuses on establishing a set of principles that are comprehensive in terms of business operations and provide a range of tools to understand the business environment. By incorporating various tools, it fosters a culture of responsibility within the company. Teams can use indicators to measure and compare progress.

The correct answer is "Análise e verificação dos planos; replanejamento". This is because the question states that the cyclical process has four phases, with the first being planning, the second being parameter establishment, and the third and fourth being "Análise e verificação dos planos; replanejamento". This means that after the establishment of parameters, the next phase involves analyzing and verifying the plans, and then replanning based on the results of the analysis and verification.

The correct answer is "Orçamento por atividades (ABB)". This is because the given explanation mentions that resources need to be budgeted in order to allocate activities according to the company's needs. The ABB budgeting approach involves calculating the workload, new products, services, and market, and contextualizing, preparing, reviewing, and approving this budget. Therefore, ABB is the most suitable answer based on the information provided.

O orçamento de produção não corresponde ao subgrupo de orçamentos financeiros, pois está relacionado à previsão e planejamento da quantidade de produtos a serem produzidos em determinado período, levando em consideração a capacidade de produção da empresa e a demanda esperada. Já os outros itens mencionados (orçamento de caixa, orçamento de investimento e orçamento de financiamento) estão relacionados à gestão financeira da empresa, envolvendo a previsão e controle de entradas e saídas de recursos monetários, investimentos em ativos e obtenção de recursos para financiar as atividades da empresa.

The correct answer is II; IV; V. This is because the composition of business budgets involves analyzing the financial sector, making projections about business revenues, seeking the capture of resources and their application, and also including expenses. However, it does not solely fall within the accounting profile.

The items necessary for the structure of a budget include sales projection, deductions of sales and variable costs, production cost, human resources, operational expenses, and investments. These elements are essential in determining the financial plan of a company and ensuring that all aspects of the business are accounted for. By projecting sales, deducting costs, and considering production expenses, a company can estimate its revenue and expenses. Human resources are necessary for managing and executing the budget, while operational expenses cover day-to-day costs. Investments are important for future growth and development.