Orçamento base zero

Zero-base do orçamento
Jan 26th 2009 26 de janeiro de 2009 * * Tweet Chilrear
Once upon a time a business's annual budget was drawn up on the basis of the previous year's budget. Orçamento Base Histórico é um orçamento anual de negócios elaborado com base no orçamento do ano anterior. To each item that appeared last year, managers would add a certain percentage. Para cada item que apareceu no ano passado, a Organização (gerentes) acrescenta uma certa percentagem. The percentage would be determined more or less arbitrarily, although it would probably be related in some indeterminate way to the rate of inflation, the company's overall strategy and the manager's frame of mind that day. O percentual é determinado mais ou menos arbitrariamente, embora isso provavelmente seja relacionada de alguma forma indeterminada para a taxa de inflação,For many years it was acknowledged that this was not an ideal way to allocate a company's scarce financial resources. Por muitos anos, reconheceu-se que esta era a maneira ideal de alocar uma empresa escassos recursos financeiros. It encouraged managers to focus on the cost increases from year to year rather than on the underlying costs themselves. Nobody came up with anything better until Peter Pyhrr, a manager at Texas Instruments (TI) in Dallas, developed the idea of zero-base budgeting. Peter Pyhrr, gerente da Texas Instruments (TI), em Dallas, desenvolveu a idéia de orçamento base zero. Each year he prepared his budgets as if last year's figures had not existed. Cada ano ele preparou seus orçamentos como se os números do ano passado não tivesse existido. Every assumption had to be rethought from scratch and then justified. Cada hipótese teve que ser repensado a partir do zero e, em seguida, justifica. It was not acceptable to use last year's expenditure as a benchmark for this year's budgeted costs, and then only to have to justify the increase in that expenditure. Não era aceitável a utilização de despesas do ano