RELATIONSHIP BETWEEN THE ORGANIZATIONAL LIFE CYCLE AND PLANNING IN METALLURGICAL COMPANIES OF CITY OF BRUSQUE-SC

Authors

  • Roberto Carlos Klann
  • Patrícia Aparecida Klann
  • Kátia Regina Postai
  • Maria José Ribeiro

DOI:

https://doi.org/10.11606/rco.v6i16.52670

Keywords:

Organizational life cycle, Planning, Metallurgical companies.

Abstract

This paper aims examine the relationship between the stages of organizational life cycle and the process of companies planning. To determine the stage of life cycle it was used the model proposed by Miller and Friesen (1994). The descriptive survey, developed through an accessibility sample, with quantitative analysis, was conducted with 30 companies from metallurgical sector of city of Brusque/SC. In data analysis were used descriptive statistic techniques (mean), discriminant analysis and correlation. The results indicate that the most researched companies are located in the birth and decay phases. The planning artifacts most used are strategies, longterm goals, internal scenarios and investments plans (strategic planning), investment plans in fixed assets (budget) and monitoring cash flow (budget control). We conclude that there is a relation between the life cycle stages and the level of planning used by companies. However, the planning artifacts are used differently, depending of company development stage

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Author Biographies

  • Roberto Carlos Klann
    Doutor em Ciências Contábeis e Administração - Universidade Regional de Blumenau. Professor Convidado do Programa de Pós-Graduação em Ciências Contábeis Universidade Regional de Blumenau (PPGCC/FURB)
  • Patrícia Aparecida Klann
    Graduanda em Ciências Contábeis pelo Centro Universitário de Brusque - Unifebe
  • Kátia Regina Postai
    Graduanda em Ciências Contábeis pelo Centro Universitário de Brusque - Unifebe
  • Maria José Ribeiro
    Doutora em Literatura pela Universidade Federal de Santa Catarina-UFSC Professora do Programa de Pós-Graduação em Ciências Contábeis Universidade Regional de Blumenau (PDCCA/FURB)

Published

2012-12-31

Issue

Section

Paper

How to Cite

Klann, R. C., Klann, P. A., Postai, K. R., & Ribeiro, M. J. (2012). RELATIONSHIP BETWEEN THE ORGANIZATIONAL LIFE CYCLE AND PLANNING IN METALLURGICAL COMPANIES OF CITY OF BRUSQUE-SC. Revista De Contabilidade E Organizações, 6(16), 119-142. https://doi.org/10.11606/rco.v6i16.52670