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Título: STRATEGIC ALIGNMENT OF BUDGET PLANNING ON ORGANIZATIONS: THE CBTU CASE
Autor: BIANCA KWIATKOWSKI RIBEIRO
Colaborador(es): TERESIA DIANA LEWE VAN ADUARD DE MACEDO SOARES - Orientador
Catalogação: 22/DEZ/2004 Língua(s): PORTUGUESE - BRAZIL
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.
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
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.
Descrição: Arquivo:   
COVER, ACKNOWLEDGEMENTS, RESUMO, ABSTRACT, SUMMARY AND LISTS PDF    
CHAPTER 1 PDF    
CHAPTER 2 PDF    
CHAPTER 3 PDF    
CHAPTER 4 PDF    
CHAPTER 5 PDF    
CHAPTER 6 PDF    
REFERENCES AND ANNEX PDF