{"id":17562,"date":"2013-08-09T14:56:08","date_gmt":"2013-08-09T14:56:08","guid":{"rendered":"http:\/\/novosite.stratec.com.br\/o-poder-do-orcamento\/"},"modified":"2026-02-24T15:00:06","modified_gmt":"2026-02-24T18:00:06","slug":"el-poder-del-presupuesto","status":"publish","type":"post","link":"https:\/\/actiosoftware.com\/es\/blog\/o-poder-do-orcamento\/","title":{"rendered":"El poder del presupuesto en la pr\u00e1ctica de la gesti\u00f3n"},"content":{"rendered":"
Descubra c\u00f3mo utilizar la elaboraci\u00f3n de presupuestos como pr\u00e1ctica de gesti\u00f3n para ayudar a tomar decisiones.<\/p>\n\n\n\n
Hace alg\u00fan tiempo, muchos gerentes ve\u00edan el presupuesto como una herramienta que solo ayuda a planificar el flujo de caja de las organizaciones. Sin embargo, cada vez m\u00e1s, las organizaciones han evaluado el presupuesto como una pr\u00e1ctica de gesti\u00f3n, ya que a partir de \u00e9l se pueden planificar y controlar actividades y facilitar el proceso de toma de decisiones. Se entiende que al alcanzar las metas presupuestarias, autom\u00e1ticamente la organizaci\u00f3n est\u00e1 cumpliendo lo planeado, si tomamos en consideraci\u00f3n que el presupuesto es una orientaci\u00f3n para el cumplimiento de la planificaci\u00f3n.<\/span><\/p>\n\n\n\n
Guilherme Barbassa, director de Stratec, explica que, en realidad, el presupuesto refleja un plan de acci\u00f3n. Traduce el plan de acci\u00f3n en valores monetarios: cu\u00e1nto pretendemos recibir (ingresos), cu\u00e1nto tendremos de costo (gasto) y cu\u00e1nto se pretende - si invertir. \u201cEntonces estos valores dependen de la estrategia y plan de acci\u00f3n que la empresa est\u00e1 definiendo, la estrategia del plan t\u00e1ctico y plan operacional de la empresa\u201d. Advierte adem\u00e1s que las organizaciones deben tratar el presupuesto dentro de un m\u00e9todo de gesti\u00f3n, es decir, debe tratar el presupuesto sistem\u00e1ticamente, verificando si se est\u00e1 ejecutando conforme a lo esperado y si los resultados tambi\u00e9n est\u00e1n conforme a lo esperado. Y al no estarlo, se crea la necesidad de una replanificaci\u00f3n. \u201cEl presupuesto tambi\u00e9n tiene que tratarse dentro del m\u00e9todo PDCA\u201d, resalta.<\/p>\n\n\n\n
Priscila Nogueira, Directora de Alianzas Estrat\u00e9gicas de Stratec, cree que el presupuesto cuando se utiliza como herramienta de gesti\u00f3n tiene argumentos a favor y en contra de su uso. \u201cSin embargo, sus pros superan sus contras, y entiendo que el presupuesto es actualmente la herramienta de gesti\u00f3n m\u00e1s utilizada en las organizaciones actuales\u201d, afirma.<\/p>\n\n\n\n
Barbassa alerta que, muchas veces, los gestores tratan el presupuesto como un elemento est\u00e1tico, fijo. Pero, todo plan parte de una hip\u00f3tesis, de un supuesto. \u201cCreemos que siguiendo por este camino dar\u00e1 el resultado que esperamos. Pero esto tiene que ser verificado peri\u00f3dicamente. Puede ser que el supuesto original no se muestre verdadero o puede ser que era verdadero cuando hicimos el plan, pero el escenario cambi\u00f3. O puede ser a\u00fan, que la hip\u00f3tesis inicial no era en verdad verdadera. Entonces t\u00fa ejecutas el plan, pero el resultado no aparece\u201d, dice.<\/p>\n\n\n\n
Seg\u00fan Priscila, para que el presupuesto sea una herramienta de gesti\u00f3n efectiva, debe basarse en par\u00e1metros que reflejen el desempe\u00f1o de la operaci\u00f3n de la organizaci\u00f3n, tanto pasado como futuro. Tampoco debe estar compuesto por n\u00fameros que repitan el pasado, sino que sea el resultado de un an\u00e1lisis minucioso de c\u00f3mo la organizaci\u00f3n obtuvo los n\u00fameros en el pasado, y c\u00f3mo trabajar\u00e1 para implementar su estrategia y alcanzar nuevos niveles de desempe\u00f1o en el futuro. \u201cUn presupuesto sin un plan de acci\u00f3n es un conjunto de buenas intenciones que podr\u00edan nunca hacerse realidad, comprometiendo la posici\u00f3n y la ventaja competitiva de la organizaci\u00f3n\u201d, afirma.<\/p>\n\n\n\n
Barbassa concorda e acrescenta que se voc\u00ea trabalha s\u00f3 com revalida\u00e7\u00e3o de or\u00e7amentos passados, acaba ficando preso a uma estrat\u00e9gia passada ou nenhuma estrat\u00e9gia. \u201cO or\u00e7amento tem que ser integrado ao planejamento estrat\u00e9gico\u201d, alerta. Ele cita ainda um estudo do Balanced Scorecard Collaborative, que diz que 90% das organiza\u00e7\u00f5es falham em executar suas estrat\u00e9gias com sucesso. E um dos motivos dessa falha \u00e9 o n\u00e3o alinhamento do or\u00e7amento ao planejamento estrat\u00e9gico. Segundo o diretor, o or\u00e7amento \u00e9 uma pr\u00e1tica de gest\u00e3o que deve fazer parte de um modelo de gest\u00e3o mais amplo. \u201cEsse modelo deve integrar v\u00e1rios aspectos desde gest\u00e3o estrat\u00e9gica, gerenciamento de projetos e processos, gest\u00e3o de pessoas, e o or\u00e7amento em si. O modelo deve contemplar todas essas partes. O or\u00e7amento n\u00e3o deve ser tratado de forma isolada como se fosse autossuficiente\u201d, refor\u00e7a.<\/p>\n\n\n\n<\/figure>\n\n\n\n
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Descubra c\u00f3mo utilizar la elaboraci\u00f3n de presupuestos como pr\u00e1ctica de gesti\u00f3n para ayudar a tomar decisiones.<\/p>","protected":false},"author":22,"featured_media":16894,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[580],"tags":[],"Idioma-posts":[1167],"class_list":["post-17562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-outros","idioma-posts-portugues"],"acf":[],"yoast_head":"\n
O poder do or\u00e7amento na pr\u00e1tica de gest\u00e3o - Actio<\/title>\n<meta name=\"description\" content=\"Descubra como usar o or\u00e7amento como pr\u00e1tica de gest\u00e3o para auxiliar na tomada de decis\u00f5es.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/actiosoftware.com\/es\/blog\/el-poder-del-presupuesto\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O poder do or\u00e7amento na pr\u00e1tica de gest\u00e3o\" \/>\n<meta property=\"og:description\" content=\"Descubra como usar o or\u00e7amento como pr\u00e1tica de gest\u00e3o para auxiliar na tomada de decis\u00f5es.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/actiosoftware.com\/es\/blog\/el-poder-del-presupuesto\/\" \/>\n<meta property=\"og:site_name\" content=\"Actio\" \/>\n<meta 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