ANALYSIS OF THE BUDGETARY MANAGEMENT DECENTRALIZATION PROCESS AT A STATE ENTERPRISE: COMPANHIA DE SANEAMENTO BÁSICO DO ESTADO DE SÃO PAULO (SABESP) CASE

Abstract

The present work analyses the budgetary management decentralization process at a state enterprise. The focus of the analysis is the East Business Unit (EBU) of the Companhia de Saneamento Básico do Estado de São Paulo (Sabesp). The following aspects were dealt with for this analysis: the analysis of the budgetary decentralization process; the identification of the facilitating and inhibiting elements for the decentralization process; change in the work content of the functionaries involved in the process, and the quality of the services related to the budgetary practice. Both dynamics of the budgetary management, the previous one to the decentralization and the latter one, envolving computational budgetary control system at ML were compared. As a methodological procedure, the case study was used, starting from primary and secondary data. The methodology used in the work allows its adaptation to the study of similar situations at other organizations. The conclusions demonstrate that the budgetary management decentralization process had some fails in its implantation due to the lack of a better planning of this process, however it brought beneficial results to the Strategic Business Unit and the enterprise through the envolvement of all the functionaries who had relation with the decentralization of that management, seeking to overcome the organizational contingencies, and aiming at the maximization of results in the financial planning sphere.