Uma contribuição ao estudo de orçamento de capital realizada com PME

Abstract

The main objective of this research is to analyze the main techniques of capital budget and capital investment applied in business, since the secondary objectives are: to identify the main reason for the lack of the concepts of Capital Budgeting and its main features; Point techniques used for capital budget and financial strategy and investigate the best form of training on this subject in companies. The research is an applied research, his approach will be made of quantitative and descriptive manner. This survey will be administered questionnaire in South Taguatinga commercial companies that have at least 50 employees, totaling a sample of 67 companies with the objective of thorough analysis of the importance of the capital budget in these companies. In conclusion, the lack of information and guidance on the Capital Budget was motivating factor of this study because it is a quantitative expression of a future action plan of management for a certain period. There are also various techniques and methods to make use of the Capital Budget.