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O presente estudo tem por objetivo analisar as praticas orcamentarias adotadas pelas cooperativas associadas a Federacao das Cooperativas Agropecuarias do Estado de Santa Catarina. De carater descritivo, se utiliza de uma abordagem quantitativa para tratar o problema, por meio de aplicacao de questionario elaborado a partir das principais caracteristicas apontadas na literatura sobre as etapas do processo orcamentario. O questionario foi enviado as 12 cooperativas filiadas, obtendo uma amostra de 67% do universo, sendo as respostas compiladas e analisadas conforme previamente estabelecido no questionario. Concluiu-se que os gestores das cooperativas tem preocupacao com o planejamento e alinhamento dos esforcos de sua organizacao, pois a grande maioria realiza e aplica o planejamento estrategico e, em seguida, o traduzem em numeros com o auxilio do processo orcamentario em suas mais variadas etapas.   Analysis on Budget Practice of Agricultural and Cattle-Breeding Cooperatives in Santa Catarina, Brazil  ABSTRACT: Current paper analyzes budget practices by cooperatives associated to the Agricultural and Cattle-breeding Cooperative Federation of the state of Santa Catarina, Brazil. The descriptive research applies a questionnaire prepared from the main characteristics found in the literature on the stages of the budget process. The questionnaire was sent to 12 cooperatives and a 67% response sample was received, filled and analyzed as previously established. Results show that the cooperatives´administrators underscore planning and alignment of their organization´s efforts. Most perform and apply strategic planning and translate it in numbers by budget process in one of the different stages possible.  KEYWORDS: Agricultural and Cattle-breeding Cooperatives; Budget Practices; Budget Process

Estudo das Práticas Orçamentárias de Cooperativas Agropecuárias de Santa Catarina