BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE

Abstract

The study aimed to verify the influence of manager’s budget participation in setting budget targets in an agroindustrial cooperative southern Brazil. To this end, we carried out a descriptive study with a qualitative approach and through case study. As a technique for data collection used a semi-structured interview and a structured questionnaire. The results showed that there was the existence of an alignment between budget participation and the level of budgetary target, the acceptance of the target budget, and commitment to budgetary target. Thus, it was found that managers participation in budgeting facilitates compliance with budget targets, as well as satisfaction in working for the company indicates a commitment to budgetary target. We conclude that participation in budget setting influences the budget targets in the company studied.