A implantação do orçamento base zero nos Correios no Espírito Santo

Abstract

In the financial years 2013 to 2016, the Brazilian Post and Telegraph Company accumulated a net loss of R $ 3.9 billion, signaling that imperative changes should occur in the following year. Among the many actions adopted by the entity, the Zero Base Budget (ZBB) was chosen as an instrument for budgeting and controlling annual expenses. This study sought to answer what is the perception of the post office area in Espírito Santo, on the implementation of the zero base budget, describing these perceptions regarding aspects of their communication, team involvement and vision of process optimization, in addition to the benefits and limitations from ZBB. In theoretical terms, the research is supported by the General Systems Theory, with ZBB being a generator of interaction with the different areas of the entity. As for the methods and procedures, a qualitative, descriptive approach was used, with the application of 250 questionnaires to Brazilian Post and Telegraph Company employees in the final and administrative areas to capture their views on the ZBB, with a 95% confidence level and an error margin of 6 %. To verify the company's vision, a documentary survey of the implementation process was used. The views of other authors were captured from a systematic literature review. In order to better legitimize the research findings, which in summary sought to identify the perception about the implementation of ZBB from different lenses, the triangulation of data and information, helped in the assimilation of the various perceived realities. The results indicated: communication failures for the implementation of ZBB at the Brazilian Post and Telegraph Company, where 82% of employees in the final areas stated that they had not heard about ZBB or had no idea what it was; lack of involvement of the finalistic areas, even though there is a predisposition of 78% of employees in this area to participate in projects that deal with improving processes and reducing expenses in their work units. The construction of ZBB decision packages based on the combination of similar expenses into categories inhibited the evaluation of expenses based on their activities and tasks, consequently impairing the formulation of alternative activities and their prioritization when resources are scarce. The main perceived benefits were the efficiency, transparency and expense reduction promoted by ZBB, with the listed limitations being the complexity and delay in implementation.