%0 Journal Article
%T Casos de Ensino/ Gest o: Tocaobra
%A F¨¢bio Frezatti
%J TAC : Tecnologias de Administra£¿£¿o e Contabilidade
%D 2011
%I Associa??o Nacional de P¨®s-Gradua??o e Pesquisa em Administra??o
%X The new director of a business unit is experiencing the construction of the planning process and hopes that the top-down approach of his predecessor will now take on bottom-up characteristics, with participation, involvement and commitment. The meetings set for the progress of work constitute the guiding thread of the plot, in which the characters discuss aspects of planning that require reflection. Whether top-down or bottom-up, they are constituted by discourses presented with different demands for the treatment of the elements of the planning process, and it is critical to understand the consequences of the options.
%K planning
%K budgeting
%K top-down
%K bottom-up.
%U http://www.anpad.org.br/periodicos/arq_pdf/a_1202.pdf