Design, implementation, simulation and evaluation of the budget plan and the impact of the Coronavirus Pandemic: a case study in car dealerships

• DOI: 10.22533/at.ed.2162142222076

• Palavras-chave: Car dealership; Budget plan; Pandemic; Controllership.

• Keywords: Car dealership; Budget plan; Pandemic; Controllership.

• Abstract:

  Vehicle dealerships, in their fullness of business model formatting, have three management areas as the genesis of revenue that are aligned with a strategic interdependence, but with commercial and financial policies strongly imposed by the automaker. The question raised was: how does the budget logic fit into the business structure of a car dealership? To undertake a reflection, it was used the work space itself, outlining a case study of the unique type. In the course of 23 months (2018-2020), a budget plan was designed for reflexive purposes in the core business segment of the empirical study. The methodological approach was based on predominantly qualitative research. The techniques of semi-structured interviews, non-participatory observation and document analysis were used. The data record plan included field diaries, text messaging applications, tablets and sometimes loose papers. The analytical treatment resulted from the confrontation of empirical material with the theoretical elements raised and content analysis, with the proper identification of categories and subcategories. The validation plan was based on the return to the sources whenever doubts and inaccuracies of understanding arose. The advent of the health crisis served as promising proof of just how robust the outlined budget configuration is. Inconsistent and misinterpreted data were not evident, however, data of a dubious nature persisted.

• Número de páginas: 14