Análise do processo de descentralização da gestão orçamentária em uma empresa estatal : o caso SABESP

Abstract

This study analyzes the decentralization process of the budgetary management in a state-owned company. The focus of the analysis is the East Business Unit of SABESP. In order to perform this task, some aspects were taken into consideration: analysis of the budget decentralization process; identification of the factors that enhanced and inhibited the process; change in the work content of the employees responsible for parts of the process; and the quality of the services related to the budgetary practice, comparing the procedures adopted before and after the decentralization of the budget management, including the computerized system for budget control at the East Business Unit. The study contributes to the upgrading of the organizational instruments used in the decentralization process of the budgetary management in a Business Unit, considering the small number of articles published in the specialized literature regarding this process. Methodological procedures included a case study of the state-owned company SABESP, with the use of primary and secondary sources of information. This methodology allows its adaptation to similar situations in other firms. The conclusions show that the decentralization of the budgetary management experienced some problems in its implementation, due to some weak aspects in the planning stage; nevertheless, it brought good results to the business units and to the company as a whole, because of the strong involvement and acceptance by all the employees related to the process,who tried to overcome the organizational failures, with the aim of maximizing the financial results.