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Bibliographic Details
Main Author:	Lizandra Blaas dos Santos
Format:	Artículo científico
Language:	pt
Published:	Conselho Regional de Contabilidade de Santa Catarina 2011
Subjects:	Administración y Contabilidad Orçamento Planejamento estratégico Ferramentas de administração
Online Access:	https://www.redalyc.org/articulo.oa?id=477548338006
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Análise da importância da utilização do orçamento e do planejamento estratégico como ferramenta de controle na atividade rural Lizandra Blaas dos Santos Alexandre Costa Quintana Administración y Contabilidad Orçamento Planejamento estratégico Ferramentas de administração Este estudo tem por objetivo geral verificar a importância da utilização do orçamento aliado ao Planejamento Estratégico, como ferramenta de controle e como forma de minimizar riscos oriundos das oscilações do mercado, a fim de alcançar resultados cada vez mais proveitosos. Trata-se de um estudo de caso de natureza formal, com objetivos descritivos, realizado numa empresa que explora a atividade rural no Rio Grande do Sul, a qual compreende a cultura de soja, sendo projetados os exercícios de 2010 a 2013. Nesse período, foram elaborados e analisados vários orçamentos até a mensuração total das informações no orçamento de caixa, demonstrando-se a saúde financeira da empresa em cada período. Neste sentido, verificou-se também a necessidade do acompanhamento e controle do orçamento periódico, visto que em tempo hábil é possível redirecionar metas e objetivos, de forma a preservar a liquidez da empresa. Por meio do método dedutivo e abordagem qualitativa, trata-se de uma análise perspicaz para a atualidade, em que pouco se relata sobre o orçamento e o planejamento estratégico no segmento da atividade rural. Sendo assim, este estudo faz menção à importância de sua utilização e as consequências benéficas que pode trazer à empresa. 2011 artículo científico 1808-3781 https://www.redalyc.org/articulo.oa?id=477548338006 pt http://www.redalyc.org/revista.oa?id=4775 Revista Catarinense da Ciência Contábil application/pdf Conselho Regional de Contabilidade de Santa Catarina Revista Catarinense da Ciência Contábil (Brasil) Num.29 Vol.10

if (filemtime($filename) + $maxlifetime < time()) { unlink($filename); $count++; } } return $count; } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ protected function saveSession($sessId, $data): bool { $sessFile = $this->path . '/sess_' . $sessId; if ($handle = fopen($sessFile, 'w')) { $return = false; // Lock the file for exclusive access to avoid issues with multiple // processes writing session simultaneously: if (flock($handle, LOCK_EX)) { $return = fwrite($handle, $data); // Make sure that there's no trailing data by truncating the file to // the correct length: ftruncate($handle, strlen($data)); fflush($handle); flock($handle, LOCK_UN); } fclose($handle); if ($return !== false) { return true; } } // If we got this far, something went wrong with the file output... // It is tempting to throw an exception here, but this code is called // outside of the context of exception handling, so all we can do is // echo a message.

// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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