Abstract

PEREIRA, Francisco Isidro. Beyond Budgeting in Civil Construction Companies. Cuad. Contab. [online]. 2014, vol.15, n.spe39, pp.763-786. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-39.bbec.

In the civil construction business it is common to face a budget logic exclusively related to the performance of the works, ignoring the budget standards in the context of corporate transactions. By making this scenario our own, this study contrasts the beyond budgeting model in a corporate empirical context to answer to what extent beyond budgeting would reduce the delays in planning and budget control of activities typical of construction companies. The time framework corresponded to twenty months between 2012 and 2014. We opted for case study às our methodological option. The choice of corporate unit was made on the basis of ease of access to data. We performed semi-structured interviews and participant observation, in agreement with the design of the study. Data recording was performed by means of a block of notes that, after critical review, were inserted in a computational model and compared to the theoretical content and the reflection basis obtained from the simulation. This study renders doubts about the use of all principles underlying the implementation of the beyond budgeting model given the real nature of the field subject matter.

Keywords : Beyond budgeting; budget plan; budget management; civil construction company.

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