Orçamento Baseado em Atividades: um Estudo de Caso Baseado em Empresa Distribuidora de Energia Elétrica

Abstract

   The Activity Based Budget - ABB is a quantitative and financial plan that directs the company to focus activities and resources searching to reach strategical objectives. The ABB esteem the volume of cost objects, drivers, activities and business processes for, later, projecting resources as necessary salaries and materials in its execution. Of this way, it possesses relation with Activity Based Costing - ABC. Known the drivers of resources and activities in the application of the ABC it is possible to quantify them and to project them in function of the increase of sales in kWh and enterprise strategies, involving costs and performance. The ABB presents diverse advantages when comparative the traditional budgets, because it propitiates better control of the resources, cause it is calculated on the basis of the foreseen demands of the activities, and is more flexible of the one than these a time that allows to carry through analysis of scenes and to quickly verify the alterations in the demand of resources for decurrent activities of changes in the objectives. Moreover, it avoids disordered expenses and without criteria and makes with that the managemental decisions and negotiations are based on facts. Thus, the article presents some reasons that take the companies to adopt the Activity Based Budgeting, approaches the stages for its development and the phases of its conception, and applies a model in distribution company of energy electric.