Contribuições do Orçamento Base Zero (OBZ) no Planejamento e Controle de Resultados em Organizações Empresariais

The present article has the objective of identifying the contributions of Budget Base Zero (OBZ) in the development of the planning and control of results in entrepreneurial organizations, especially their consequences in the management of companies. At the beginning, concepts and applications of...

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Bibliographic Details
Main Authors: Alexandre Marino Costa, Gilberto de Oliveira Moritz, Filipe Menezes Vasconcellos Machado
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2007-01-01
Series:Revista Contemporânea de Contabilidade
Online Access:http://www.redalyc.org/articulo.oa?id=76240806