Made available in DSpace on 2015-12-03T18:35:08Z (GMT). No. of bitstreams: 1 Jose_Elias_Neto.pdf: 1970104 bytes, checksum: cb3e307cf4aaa1927847fd969d7585b2 (MD5) Previous issue date: 2007-09-06 / This work is a product of research developed over Brazilian financial market, specifically a big retail bank, where was investigated managers perceptions about budgeting process and behaviors. There are presented Beyond Budgeting principles and analyses if it's applied to the institution. The subject is not familiar to Brazilian companies. It's an alternative management model, without budgeting process, more efficient and adapted to this development time, when companies have to be fast in competitive market. The method used as research strategy was Case Studies and a questionnaire was applied to the managers of that bank. The data was analyzed with SPSS software support. They are shown in descriptive and analytical views. The intention is to detect perceptions from managers about problems using traditional budgeting systems and evidences about questions arisen by BBRT. There were developed eighteen questions about the theme, analyzed by multivariate technique. Factor and cluster analysis detected two groups for respondents and respective views, with conclusive response to adopt the new model. Based on theory references and analyses, it was possible to suggest principles and procedures to be used by studied company to adapt to Beyond Budgeting. / Este trabalho relata uma pesquisa conclu??da no primeiro semestre de 2007, sobre as percep????es de administradores de um grande banco brasileiro de varejo, a respeito do processo or??ament??rio e comportamentos a ele vinculados. S??o apresentados os princ??pios do Beyond Budgeting e analisada sua aplicabilidade ?? institui????o estudada. O tema, pouco conhecido no Brasil, apresenta-se como um modelo de gest??o sem or??amentos, mais eficiente e adaptado ao atual momento de desenvolvimento das empresas. Foi utilizado o m??todo de estudo de caso como estrat??gia de pesquisa e aplicado um question??rio ao quadro gerencial da empresa. Os dados foram analisados com apoio do software estat??stico SPSS e apresentados em forma descritiva e anal??tica. Buscou-se detectar as percep????es dos administradores sobre a exist??ncia de falhas na utiliza????o do or??amento na forma tradicional e evid??ncias de comportamentos indesejados. O question??rio possui dezoito assertivas sobre o tema, sobre as quais foram aplicadas t??cnicas multivariadas de an??lise de dados. Com an??lise fatorial e de clusters, consegue-se definir dois grupos de respondentes e suas respectivas vis??es sobre as afirmativas apresentadas no question??rio. O estudo detectou que s??o percebidas falhas no sistema atual, possibilitando concluir sobre a necessidade de ado????o de novo modelo. Com base no referencial te??rico e nas an??lises efetuadas, foi poss??vel apresentar sugest??es de princ??pios e procedimentos para a adapta????o do Beyond Budgeting ?? organiza????o pesquisada.