Efeitos do uso dos orçamentos estático e flexível na inovação de processos e produtos

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2021.180829

Palavras-chave:

Orçamento estático, Orçamento flexível, Inovação de processos, Inovação de produtos

Resumo

Este estudo analisa os efeitos do uso dos orçamentos estático e flexível na inovação de processos e produtos. Uma survey foi realizada com gestores de empresas beneficiadas pela Lei n° 11.196, de 21 de novembro de 2005, denominada de Lei do Bem, e obteve-se 133 respostas válidas. Para testar as hipóteses aplicou-se a modelagem de equações estruturais, por mínimos quadrados parciais. Adicionalmente, fez-se a análise de mapas de importância-desempenho. Os resultados indicam relação positiva e significativa tanto do orçamento estático como do orçamento flexível com inovação de processos e inovação de produtos. O orçamento estático apresenta maior importância em prol da inovação de processos, enquanto o orçamento flexível exibe maior importância na inovação de produtos. De maneira geral, os achados reforçam a complementaridade dos orçamentos estático e flexível em relação à inovação tecnológica. Esses resultados contribuem para a literatura de Sistemas de Controle Gerencial, em específico sobre a utilidade dos orçamentos, além de contribuições práticas para a gestão, como no caso das empresas inovadoras beneficiadas pela Lei do Bem.

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Publicado

2021-09-28

Como Citar

Mannes, S., Frare, A. B., & Beuren, I. M. (2021). Efeitos do uso dos orçamentos estático e flexível na inovação de processos e produtos. Revista De Contabilidade E Organizações, 15, e180829. https://doi.org/10.11606/issn.1982-6486.rco.2021.180829

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