Major, Maria JoãoMoreira, Ricardo Borges Moreira2018-04-272018-04-272018-01-24http://hdl.handle.net/10362/35439Traditional budgeting is almost universally performed, but criticism has been increasing and alternative methods emerging. As the usefulness of budgeting depends on an organiztion’s business and people, a case-study was conducted. This work project aimed to describe and to analyze the budgeting process at Imprensa Nacional-Casa da Moeda. The research revealed that its current system cannot be defined as traditional budgeting, since its organizational structure is not totally centralized. Moreover, the results indicated that no alternative budgeting technique could be used, even though the current procedures could be improved within the limitations of being a public limited company.engBudgetingPlanningFinancial controlBeyond budgetingmaster thesis201862239