Estamos no segundo semestre do ano, período onde as empresas começam a organizar seus orçamentos de obras. O orçamento é, sabidamente, parte essencial do planejamento dos negócios, seja sua empresa grande ou pequena, startup ou não.
Ter um planejamento financeiro sólido ajuda os gestores a saberem a situação real da empresa, auxiliando as tomadas de decisão e sendo um guia para o planejamento estratégico. Dessa forma, fica bem mais fácil fazer com que a empresa consiga reparar danos, expandir e se desenvolver.
E, para que você consiga fazer um orçamento realista e que se adapte às necessidades de expansão da sua empresa, vamos explicar aqui as partes mais importantes para a criação de um. Continue lendo e aprenda!
Por que fazer um orçamento anual?
Resumidamente: porque você precisa controlar o que entra, o que sai e como evoluir a partir disso. E também porque um orçamento bem construído te dá conhecimento e controle sobre seu negócio.
Ele é útil para diversas situações, como ganhar mais credibilidade em bancos se empréstimos forem necessários; evitar riscos e prever cenários atípicos; aumentar o engajamento e a produtividade da equipe e, de certa forma, colocar seus pés no chão diante de seus projetos e aspirações.
Alinhe o orçamento com o planejamento estratégico
Você já sabe que o planejamento estratégico e sua execução são os melhores dirigentes para uma empresa desenvolvida. Crescer é, sempre, o objetivo mais desejado pelos gestores, diretores e acionistas. Mas você e sua equipe precisam dar um passo de cada vez.
Para isso, o orçamento anual serve como um mapa. Ele dá as direções em relação a investimentos, expansões e crescimento. Ou seja, ele mostra para onde sua empresa está indo. Por exemplo, se você faz um orçamento que não coincide com seu caixa, não adianta tentar investir em operações, novos segmentos ou no aumento da equipe. Você precisa cortar gastos.
Mas, ao contrário do que muitos empresários pensam, isso não significa cortar seu pessoal. Lembre-se: seu capital humano é o segredo do desenvolvimento do seu negócio. Olhando superficialmente, você pode não encontrar gastos desnecessários, mas é fato que sempre existirão processos não tão eficientes ou gastos com materiais e ferramentas que consomem mais do que o necessário.
Se a situação do seu negócio for parecida ou pior, entenda por onde começar. Em tempos de (final de) crise, é preciso saber liderar bem para sobreviver e saber os passos certos a tomar.
Além disso, o orçamento anual precisa estar estritamente alinhado aos objetivos globais. Ou seja: não desperdice dinheiro com o que não te levará ao seu objetivo final. Às vezes, você pensa e não se dá conta de para onde foi seu dinheiro no final do mês? Acredito que essa situação já tenha acontecido alguma vez. Da mesma maneira, isso também acontece com empresas despreparadas, só que em proporções estrondosas.
Conheça bem sua empresa: entenda quais são suas fraquezas e ameaças com a Análise SWOT
Não tente prever o futuro
Esta afirmação pode parecer um pouco contraditória quando falamos de planejamento. Mas não é. O que queremos dizer é que existem cenários os quais não podemos prever e que estão fora do controle da empresa. Não sabemos como estará a economia amanhã ou daqui há seis meses, mas podemos prevenir o negócio de não estar preparado para alguma adversidade.
Portanto, pense em várias perspectivas. O negócio está crescendo? Pense em como você lidaria se ele começasse a estagnar ou, até mesmo, cair. Assim, você conseguirá fazer uma previsão de qual seria a receita se os negócios estiverem indo mal ou bem. Entenda quais são as possibilidades de cenários os quais você precisa se preparar:
Cenário otimista
Existe uma folga no orçamento. Suas projeções de receitas e gastos foram condizentes, ou a receita foi maior e os gastos foram menores.
Cenário realista
Suas receitas e gastos também foram condizentes e com poucos imprevistos, mas não há folga ou falta no orçamento.
Cenário pessimista
Suas projeções passaram longe da realidade e há falta de recursos no orçamento. Imprevistos ocorreram e o orçamento saiu do controle.
A partir desta análise de cenário, você pode traçar estratégias para contornar e lidar com a situação específica do cenário que sua empresa se encontra da forma mais segura possível. Algumas dicas para este passo são:
> Saiba quais são seus gastos essenciais para o funcionamento da empresa;
> Os divida entre gastos fixos e variáveis;
> Pense em estratégias para lidar com um grande aumento ou queda de demanda;
> Trabalhe com os números e não se desespere!
E, por falar em números, entenda onde entram as métricas neste assunto:
Insira metas e métricas no orçamento anual
Não é possível fazer orçamento sem metas. Da mesma forma que as metas são essenciais em todas as áreas da empresa para impulsionar sua produtividade e desenvolvimento, elas também se fazem presentes no orçamento. E para acompanhá-las, temos métricas específicas que acompanham o setor financeiro do seu negócio. Algumas delas são:
Meta de margem de lucro
A margem de lucro bruta é o valor percentual resultante do lucro bruto e da receita total
Margem de lucro = lucro bruto / receitas totais
Expectativa de receita
O quanto você espera receber com seu negócio no ano seguinte.
Índice de endividamento
É o valor percentual resultante da proporção de ativos de uma empresa que estão sendo financiados por recursos de terceiros.
A conta se resume a contabilizar o total de capital de terceiros (passivos de curto e longo prazo) e dividir pelos ativos totais da empresa. O valor encontrado é multiplicado por 100.
IE = CT (CP + LP) / AT = x * 100
Custos fixos
Despesas menos suscetíveis a variações; que se mantêm estáveis todos os meses. Por exemplo: internet, limpeza, aluguel, segurança.
Custos variáveis
Despesas mais suscetíveis a variações, de acordo com fatores como demanda e eventualidades. Por exemplo: matéria-prima, consertos, substituições de materiais etc.
Acompanhe os resultados e corrija falhas
Depois de definir metas e as respectivas métricas para acompanhar seu desenvolvimento, você precisa realmente acompanhar os resultados de perto. O orçamento anual é uma ferramenta de gestão que permite a apuração e cumprimento de metas, além da utilização correta de recursos.
Mas nada disso funciona se você não acompanha suas métricas com seus respectivos resultados. Entre o que foi previsto e realizado, existe uma grande lacuna que não pode ser deixada às traças. Portanto, para ter controle sobre seu orçamento, você não pode deixar para checar seus resultados no ano seguinte.
Acompanhando os resultados das suas metas e objetivos a tempo, consequentemente, se torna muito mais fácil criar planos de ação que corrigem falhas, erros e desvios que eventualmente tiram sua empresa do seu destino final.
Revolucione a gestão da sua empresa com o Koper – o ERP da Construção Civil
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