There is a Chinese saying in The Doctrine of the Golden Mean: ¡§planning leads to success; lack of planning leads to destruction¡¨. Individuals, families, businesses, and nations all have to plan, execute, control, and analyze ¡§strategies¡¨ and ¡§budgets¡¨ to realize future dreams. Budget is a form of financial planning that can realize and quantify the future operation plans and performances of businesses. It is also a form of financial accounting helping management control costs, realize goals, and create future. Implementation of budget management can help improve business performances and enhance business competitiveness. Through planning, implementing, control, and review of budgets, a business can prepare itself in advance for the uncertainties and find solutions. Businesses can properly use their limited resources to accomplish their goals.

Thesis (M.S. in Management)--Naval Postgraduate School, December 1990. / Thesis Advisor: Doyle, Richard B. Second Reader: Moses, Doug. "December 1990." Description based on title screen as viewed on April 1, 2010. DTIC Identifier(s): Naval budgets, Naval procurement, Navy, public administration, defense buildup, Congress. Author(s) subject terms: DON procurements, Navy procurement budgeting, aircraft procurement, weapons procurement, shipbuilding and conversion procurement, procurement, Marine Corps. Includes bibliographical references (p. 53-54). Also available in print.

El presente trabajo busca validar la relación existente entre la gestión del presupuesto por resultados con la calidad del gasto público The present work seeks to validate the relationship between budget management by results with the quality of public expenditure

Este estudo teve como objetivo analisar e propor o melhor método de Gestão Orçamentária na empresa Metalcorte Metalurgia Ltda., que atua no ramo metalúrgico e está localizada em Caxias do Sul. O estudo de caso é descritivo, pois o tema escolhido é favorável para este formato, com coleta de informações na empresa e por meio de entrevistas com os gestores da empresa selecionada para tal estudo. Os conceitos apresentados no terceiro capítulo são utilizados como referencial teórico no decorrer do estudo de caso, podendo-se perceber a aderência da teoria apresentada com a prática da empresa, que está procurando desenvolver instrumentos seguros de tomada de decisão visando manter sua competitividade. O orçamento empresarial é analisado como um elemento participante da dinâmica organizacional e inserido nos processos empresariais, fazendo com que as pessoas na organização se conscientizem dos objetivos a serem alcançados. / This study has the purpose of analyzing and proposing the best Orçamental Management method at the company Metalcorte Metalurgia Ltda., which operates in the metallurgic line and is located in Caxias do Sul. The case study is descriptive being the selected subject favorable to this format. The data were collected within the company as well as by performing interviews with managers of the company chosen for such study. The concepts shown in the third chapter are used as theoretical reference throughout the study, allowing knowledge acquisition about the adherence of the presented theory to the company performance, whose objective is to develop safe instruments for decision making, so as to maintain its competitivity. The company budget is analyzed as being a part of the organizational dynamics and as being inserted in company processes, allowing its personnel to be aware of the goals to be met.

Este estudo teve como objetivo analisar e propor o melhor método de Gestão Orçamentária na empresa Metalcorte Metalurgia Ltda., que atua no ramo metalúrgico e está localizada em Caxias do Sul. O estudo de caso é descritivo, pois o tema escolhido é favorável para este formato, com coleta de informações na empresa e por meio de entrevistas com os gestores da empresa selecionada para tal estudo. Os conceitos apresentados no terceiro capítulo são utilizados como referencial teórico no decorrer do estudo de caso, podendo-se perceber a aderência da teoria apresentada com a prática da empresa, que está procurando desenvolver instrumentos seguros de tomada de decisão visando manter sua competitividade. O orçamento empresarial é analisado como um elemento participante da dinâmica organizacional e inserido nos processos empresariais, fazendo com que as pessoas na organização se conscientizem dos objetivos a serem alcançados. / This study has the purpose of analyzing and proposing the best Orçamental Management method at the company Metalcorte Metalurgia Ltda., which operates in the metallurgic line and is located in Caxias do Sul. The case study is descriptive being the selected subject favorable to this format. The data were collected within the company as well as by performing interviews with managers of the company chosen for such study. The concepts shown in the third chapter are used as theoretical reference throughout the study, allowing knowledge acquisition about the adherence of the presented theory to the company performance, whose objective is to develop safe instruments for decision making, so as to maintain its competitivity. The company budget is analyzed as being a part of the organizational dynamics and as being inserted in company processes, allowing its personnel to be aware of the goals to be met.

Este estudo teve como objetivo analisar e propor o melhor método de Gestão Orçamentária na empresa Metalcorte Metalurgia Ltda., que atua no ramo metalúrgico e está localizada em Caxias do Sul. O estudo de caso é descritivo, pois o tema escolhido é favorável para este formato, com coleta de informações na empresa e por meio de entrevistas com os gestores da empresa selecionada para tal estudo. Os conceitos apresentados no terceiro capítulo são utilizados como referencial teórico no decorrer do estudo de caso, podendo-se perceber a aderência da teoria apresentada com a prática da empresa, que está procurando desenvolver instrumentos seguros de tomada de decisão visando manter sua competitividade. O orçamento empresarial é analisado como um elemento participante da dinâmica organizacional e inserido nos processos empresariais, fazendo com que as pessoas na organização se conscientizem dos objetivos a serem alcançados. / This study has the purpose of analyzing and proposing the best Orçamental Management method at the company Metalcorte Metalurgia Ltda., which operates in the metallurgic line and is located in Caxias do Sul. The case study is descriptive being the selected subject favorable to this format. The data were collected within the company as well as by performing interviews with managers of the company chosen for such study. The concepts shown in the third chapter are used as theoretical reference throughout the study, allowing knowledge acquisition about the adherence of the presented theory to the company performance, whose objective is to develop safe instruments for decision making, so as to maintain its competitivity. The company budget is analyzed as being a part of the organizational dynamics and as being inserted in company processes, allowing its personnel to be aware of the goals to be met.

The thesis deals with an analysis of property in the selected village. The thesis is divided into two parts -- the theoretical-methodological and the practical part. In the theoretical part, there are described particular terms concerning the budget management of municipalities, accounting reform and community property. In another, theoretical-methodological part, there is introduced an approach to the accounting of municipality property in connection with the reform of the state accounting. In the practical part, there is analyzed budget management of town, the property structure at the selected village, chosen procedure of depreciation and there is mentioned the relationship between depreciation and funding of new assets. In the thesis, there are described concrete examples of depreciation. Finally, there is evaluated the whole process and there are mentioned recommendations and objections.

The subject of the thesis is "The Budgetary Management of Contracting Authorities With Relation To Public Contract Awarding". It attempts to point out some relations between the budgetary law and the law of public procurement on the example of public contract awarding carried out by public contracting authorities. The thesis is composed of six chapters. The first chapter deals with the definition of the budgetary law, it subject matter and its legal sources. The second chapter presents the definition, the subject matter and the legal sources of the law of public contracts. The third chapter follows in which the basic concepts and legal institutions of the budgetary law and the law of public contracts are presented. The fourth chapter describes the main principles by which the budgetary law and the law of public contracts respectively are governed. In the sixth chapter some aspects of the public contract awarding and their impacts on budget management are briefly mentioned. The last chapter shortly discusses the field of a budget management control in connection with the public procurement.

The final thesis focuses on the influence of transfers on the budget and the budget management of municipalities. The theoretical part deals with the basic notions, defines regional autonomous units and their budget management and the following part describes transfers. The practical part analyses the budget observance of the town Most as well as the influence of received transfers on its economy between years 2009 and 2011.

O presente trabalho tem como objetivo central a proposição de ferramentas de gestão do relacionamento com os clientes, tendo como base analítica a utilização da segmentação dos clientes com foco no mercado industrial ou B2B. Para tanto, a metodologia de segmentação pós-fato proposta pelo autor, denominada de Focometria, terá como base de dados o comportamento histórico de compras dos clientes mensurado pelos descritores: valor, recência e frequência. O valor mede a margem de contribuição gerada por cada cliente; a recência mede o tempo transcorrido entre a data de corte estabelecida e a última operação comercial; e a frequência mede o número de operações comerciais realizadas no período de análise. A metodologia propõe a realização de dois estágios classificatórios da carteira de clientes, onde o primeiro estágio definirá os grupos de clientes e o segundo estágio os categorizará a partir de um ranking proposto. Para isso, o trabalho será estruturado em quatro artigos principais, os quais fazem uso das ferramentas propostas, com o objetivo de melhorar e qualificar a tomada de decisão na gestão do relacionamento dos clientes das organizações. Complementando, a Tese faz referência a um quinto artigo que reforça a aplicação da metodologia de segmentação Focometria na gestão orçamentária de vendas das empresas. Com base nos artigos apresentados conclui-se que a metodologia de segmentação de dois estágios a Focometria, é uma ferramenta eficiente para qualificar e focar a gestão comercial da carteira de clientes das empresas. / The present work has as main objective the proposition of relationship management tools with customers, based on the use of analytical customer segmentation with focus on industrial or B2B market. To this end, the methodology proposed by the author pos-fact segmentation, called Focometria, will be based on the data of customer purchase history behavior measured by key words: value, recency and frequency. The value measures the contribution margin generated by each client; the recency measures the elapsed time between the date of court established and the last commercial operation; and frequency measures the number of commercial operations performed during the analysis period. The methodology proposes two qualifying stages of customer, where the first stage will define the customer groups and the second stage will categorize them from a proposed ranking. For that, the work will be structured in four main articles, which make use of the tools proposed, with the goal of improving and qualify the decision-making on customer relationship management of organizations. Complementing the thesis references a fifth article that reinforces the application of the methodology of segmenting Focometria on budget management of enterprises sales. On the basis of articles presented it is concluded that the two-stage segmentation methodology to Focometria, is an efficient tool to qualify and focus on the commercial management of customer businesses.