Título: | STRATEGIC ALIGNMENT OF BUDGET PLANNING ON ORGANIZATIONS: THE CBTU CASE | ||||||||||||||||||||||||||||||||||||||||
Autor: |
BIANCA KWIATKOWSKI RIBEIRO |
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Colaborador(es): |
TERESIA DIANA LEWE VAN ADUARD DE MACEDO SOARES - Orientador |
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Catalogação: | 22/DEZ/2004 | Língua(s): | PORTUGUESE - BRAZIL |
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Tipo: | TEXT | Subtipo: | THESIS | ||||||||||||||||||||||||||||||||||||||
Notas: |
[pt] Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio. [en] All data contained in the documents are the sole responsibility of the authors. The data used in the descriptions of the documents are in conformity with the systems of the administration of PUC-Rio. |
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Referência(s): |
[pt] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=5833&idi=1 [en] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=5833&idi=2 |
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DOI: | https://doi.org/10.17771/PUCRio.acad.5833 | ||||||||||||||||||||||||||||||||||||||||
Resumo: | |||||||||||||||||||||||||||||||||||||||||
Currently, the transportation sector in Brazil is passing
through a decentralization process in order to be
privatized. To follow these changes the Companhia
Brasileira de Trens Urbanos - CBTU is reorganizing its
activities and its strategical planning. In this context,
the biggest problem of the company is to be in debt in a
country where the great part of the population is poor.
Bisides that, the public transportation system is not self
sustainable. The purpose of this research is to investigate
how to line up strategically the budget planning in a
public company, necessarily CBTU, and how to meet the
society necessities is its main objective. The
investigation was developed using the case study
methdology, being the CBTU the company focus. The data of
the research were collected by documental/telematic
investigations, interviews and questionnaires, treated with
quantitative and qualitative methods. The data
interpretation and analysis were conducted based on the
theoretical references from the literature review, with the
support of the systemic and integrative model developed by
Macedo-Soares (2001b). The results evidenced inconsistency
between the budget planning and the firm`s strategy
objectives. Also, it was possible to identify the
organizational factors that contribute and the ones that do
not contribute for this alignment. Finally, this study
shares lessons of the case study in the CBTU.
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