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This study is limited to a cooperative in the state of Rio Grande do Sul, which has in its strategies the aid budget tool. In order to study the budget of the cooperative, the aim of this study is to describe the types and budgets of the models used in the cooperative, analyze the main cooperative budget accounts and propose plans of action to improve the process. A case study was conducted with the use of documentary research and comparisons between the budgeted and realized budget. In summary, the cooperative as a whole has a good development of its budget system, either in planning or control, but needs to improve in some aspects. It is necessary for the organization to take actions in planning and budget control, be adjusted in more economic predictability with expectations or in their own budgetary control tools, seeking the objective of assertiveness in achieving budgeted. Another factor to consider is the training of employees in budget management, it is visible the difficulty exposed by the employees responsible for the administration.

Análise do Orçamento: O caso de uma cooperativa do Rio Grande do Sul