Planejamento e Controle Orçamentário em Empresas Concessionárias de Rodovias: Uma Pesquisa Empírica

• Main Authors: Fábio de Azevedo Pereira, Márcia Maria dos Santos Bortolocci Espejo
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2012-01-01
• Series: Revista Contemporânea de Contabilidade
• Online Access: http://www.redalyc.org/articulo.oa?id=76223529007

The objective of this research is to identify the characteristics of budgetary enterprises of the branch road concession in Brazil. This is a descriptive study, conducted among the companies registered with the Brazilian Association of Highway Concessionaire. As a result it was found that 73% of dealers as the main methodology used for activities that the budget is an extension of Activity-based Costing (ABC). This fact is justified, because in this business firms undertake different and complex infrastructure projects and measurement activities is essential for the control of resources and meet the goals established for the development of these works.