De acordo com o orçamento adotado por dada organização, podemos classificar as empresas. Assim, em termos de contabilidade gerencial, vejamos os tipos de empresa segundo o orçamento.
TIPOS DE EMPRESA SEGUNDO O ORÇAMENTO
a) Ausente = Empresa sem orçamento ou orçamento ausente não pensa nos lucros.
b) Flexível = Empresa com orçamento flexível, conta com programa um custo variável de segurança, ou seja, está pensando mais na segurança do que no lucro.
c) Mista = conjunto ente rígido e variável.
d) Rígida = Empresa com orçamento rígido sabe exatamente o quanto vai ganhar de lucro ou de perda.
e) Swap = Troca de riscos. Se a empresa tem uma parceria projetando no lucro, vai compartilhar os riscos dando uma segurança na lucratividade. Podemos dizer que é compartilhar os ricos e assim garantir o lucro.
FGV (2018):
QUESTAO CERTA: Controle orçamentário é o instrumento da contabilidade gerencial que visa realizar a comparação entre o que foi planejado e o que foi realizado. A tolerância que a empresa admite entre o realizado e o planejado dá origem à gestão do orçamento. A empresa cujo foco é o resultado “da última linha” (do lucro), é uma empresa do tipo: swap.
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