ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE

Abstract

This article has resulted from research developed by the Beyond Budgeting Round Table (BBRT) on a management model and budget practices and it presents a case study carried out in 2003 at Sadia S.A., a large Brazilian food company. The BBRT has as its basic proposal a series of principles aiming at management flexibilization and decentralization, which should be absorbed by the companies’ management models to allow them adapt better to entrepreneurial environment. To reach that, the BBRT identified as the right way the exclusion of budget from managerial instruments, intending to eliminate corporate games and management centralization. This study presupposed that Sadia S.A. has a tendency to adopt the BBRT principles and, for the empirical verification, the same BBRT procedures were used in the research. The investigation consisted of applying a questionnaire, answered by 18 executives of the company and, after analyzing their answers, it has been established that the presupposition was corroborated partially. Keywords: Management model. Budget practices. Beyond Budgeting Round Table.