Orçamento Base Zero (OBZ) – Uma ferramenta para emagrecer sua empresa e deixar mais ágil

  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 313.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 313.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 350.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 350.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of views_handler_argument::init() should be compatible with views_handler::init(&$view, $options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_argument.inc on line 745.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter_boolean_operator::value_validate() should be compatible with views_handler_filter::value_validate($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter_boolean_operator.inc on line 149.
  • strict warning: Declaration of views_plugin_style_default::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_style_default.inc on line 25.
  • strict warning: Declaration of views_plugin_row::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Declaration of views_plugin_row::options_submit() should be compatible with views_plugin::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of calendar_plugin_display_page::options_submit() should be compatible with views_plugin_display_page::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 250.
  • strict warning: Declaration of calendar_plugin_display_page::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 250.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 47.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 48.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 49.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 55.
  • strict warning: Declaration of calendar_plugin_display_block::init() should be compatible with views_plugin_display::init(&$view, &$display, $options = NULL) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 83.
  • strict warning: Declaration of calendar_plugin_display_block::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 83.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 56.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 57.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 58.
  • strict warning: Declaration of calendar_plugin_display_attachment::options_submit() should be compatible with views_plugin_display_attachment::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 239.
  • strict warning: Declaration of calendar_plugin_display_attachment::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 239.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • strict warning: Declaration of calendar_plugin_display_ical::options_submit() should be compatible with views_plugin_display_page::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/calendar_ical/calendar_plugin_display_ical.inc on line 217.
  • strict warning: Declaration of date_handler_field_multiple::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date_handler_field_multiple.inc on line 171.
  • strict warning: Declaration of date_api_argument_handler::init() should be compatible with views_handler_argument::init(&$view, &$options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • strict warning: Declaration of date_api_argument_handler::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 33.
  • strict warning: Declaration of calendar_plugin_style::init() should be compatible with views_plugin_style::init(&$view, &$display, $options = NULL) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_style.inc on line 175.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 128.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 128.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 47.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 48.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 49.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 56.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 57.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 58.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • strict warning: Declaration of calendar_view_plugin_style::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_view_plugin_style.inc on line 141.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/theme/theme.inc on line 107.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/theme/theme.inc on line 107.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/theme/theme.inc on line 107.
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Área de Atuação: Controladoria Estratégica

Quando você tem um Planejamento Estratégico que não é colocado em prática ou mesmo um Orçamento Empresarial inchado, cheio de gastos e despesas supérfluas. nesta hora queOrçamento Base Zero (OBZ) surge como uma das metodologias mais adequadas para lidar com cada uma destas dificuldades.

O que é Orçamento Base Zero (OBZ)

O OBZ é uma é uma ferramenta estratégica utilizada pelas empresas na elaboração do Planejamento Orçamentário para um determinado período a partir de uma base zerada, ou seja, sem levar em consideração as Receitas, Custos, Despesas e Investimentos de exercícios anteriores (a Base Histórica).

A metodologia parte do princípio de que muitas empresas, ao elaborar seu orçamento de forma convencional, consideram que todos os gastos do último exercício serão novamente necessários e que todas as metas de receitas serão alcançadas, o que não é obrigatoriamente uma verdade. Isto acaba gerando um orçamento inchado e desalinhado com a estratégia, pois os números não são analisados de forma detalhada e cuidadosa.

Para combater este problema, no OBZ são analisadas premissas relacionadas com a função de cada Receita, Despesas, Custo ou Investimento, levando em consideração os planos e necessidades estratégicas da empresa, sem a utilização de bases históricas ou índices de reajuste, como é feito no modelo tradicional. Só a partir daí são estabelecidas as bases orçamentárias.

Vantagens do Orçamento Base Zero (OBZ)

Uma das maiores vantagens na utilização do OBZ esta na fácil identificação de Despesas e Custos supérfluos em empresas que se baseiam no histórico. Por ter que realizar o orçamento do zero, o gestor é obrigado a analisar cada Custo e Despesa detalhadamente, eliminando o que não é necessário e liberando orçamento para investir em outros pontos que poderiam passar despercebidos.

Além disto, o Orçamento Base Zero gera uma enorme ampliação da Visão Estratégica de todos os gestores na organização, afinal cada um precisará entender quais são os planos macro da empresa para elaborar seus planos departamentais e identificar os recursos (orçamento) que precisará para colocar estes planos em prática.
Outras vantagens e benefícios gerados pela metodologia para sua empresa são:

Permite alocação dos recursos de maneira muito mais eficiente;

  • Auxilia na detecção de orçamentos inflados;
  • Elimina processos que não agregam valor;
  • Aumenta a motivação dos gestores ao dar maior autonomia e responsabilidade pela tomada de decisões;
  • Melhora a comunicação e coordenação dentro da organização.

Desvantagens do Orçamento Base Zero (OBZ)

Por se tratar de uma ferramenta estratégica, o lado negativo desta metodologia é que o processo acaba demandando maior o envolvimento de todos os gestores de departamentos na empresa. Isto é ótimo pela visão holística que proporciona, porém gera a necessidade de maior dedicação de tempo de todos colaboradores para a elaboração do orçamento.

O OBZ também obriga toda a empresa (tanto a área de Planejamento e Controladoria, quanto os gestores de departamento) a sair da zona de conforto. Dependendo da empresa, isto pode gerar uma série de conflitos e vários desafios para vencer as barreiras culturais vigentes.

De forma resumida, os principais desafios na realização do Orçamento Base Zero são:

  • Maior consumo de tempo do que orçamento tradicional;
  • Leva os gestores a pensar sobre (e justificar) cada item do orçamento;
  • Necessário treinamento específico dos gestores;
  • Requer maior nível de honestidade por parte dos gestores e confiança por parte da direção;
  • Em uma organização de maior porte, sem uma ferramenta adequada de Gestão Orçamentária, o processo envolvendo muitos gestores e enormes quantidades de informações, pode ser bastante desafiador.

Como aplicar o Orçamento Base Zero (OBZ) em sua empresa

Um erro muito comum é acreditar que o OBZ se aplica apenas aos Gastos e Despesas. Muito pelo contrário, a metodologia pode ser útil e gerar grandes ganhos em qualquer etapa da Gestão Orçamentária, como por exemplo:

  • Projeção de Vendas: na hora de realizar o Orçamento de Vendas para o próximo período é comum que a gerência comercial apenas replique os resultados do último ano, aplicando um percentual de crescimento. Este é um erro que impede a análise mais detalhada dos Canais de Distribuição que a empresa atua, deixando passar oportunidades de abrir novos canais ou mesmo descontinuar canais que não estejam desempenhando bem. O mesmo vale para os Produtos comercializados, que podem estar gerando margens ruins e até mesmo perder oportunidades de incrementar a linha de produtos com itens mais rentáveis e alinhados com a demanda do mercado.
  • Projeção de Deduções de Vendas: aqui vale a análise detalhada dos Impostos pagos, verificando se não é viável/vantajoso para a empresa atuar com outro regime tributário ou se existem alternativas para créditos de impostos ou alguma outra forma de reduzir a carga tributária. Também existe espaço para analisar Comissões de Vendedores, além da análise das Devoluções para verificar se não há “inchaços” ou nada que possa ser melhorado. Lembre-se que como estes percentuais são aplicados sobre a Receita Bruta, qualquer pequena redução percentual pode gerar grande economia em Reais.
  • Custos Variáveis: muitas vezes a empresa monta as fichas técnicas de seus produtos, seleciona alguns fornecedores para as matérias-primas e insumos e nunca mais volta para verificar se existem alternativas para redução dos custos produtivos com a troca de matérias-primas por alternativas mais econômicas e que não reduzam a qualidade do produto final ou mesmo com o aperfeiçoamento do processo produtivo.
  • Despesas com Pessoal: independente do tamanho ou setor de atuação da empresa, os Gastos com Pessoal geralmente são uma das despesas mais representativas. E quanto maior a empresa, mais ineficiente vai se tornando a alocação de pessoas. Nestas horas, a aplicação do OBZ pode auxiliar a encontrar lacunas em áreas da empresa que estão com necessidade de pessoal e ao mesmo tempo, funcionários subutilizados. Lembrando que aprimorar a eficiência de Gastos com Pessoal não significa apenas reduzir o quadro (demitir), mas sim alocar os recursos humanos da empresa de forma mais eficaz, em funções e atividades que gerem maior valor.
  • Despesas Operacionais: sabe aquele serviço pago todo mês, que ninguém sabe para que serve e nem quem contratou? Este é geralmente um efeito do Orçamento Histórico, que vai replicando despesas de ano para ano e que o Orçamento Base Zero (OBZ) surge como a solução perfeita para os cortes. Afinal, se a despesa for mesmo necessária, logo aparecerá alguém para “reclamá-la”.
  • Investimentos Operacionais: o mesmo é valido para as compras de máquinas, equipamentos, móveis, utensílios etc. As aquisições devem ter um destino específico e os bens adquiridos tem a função de suportar a operação e dar base para o crescimento da empresa. Se os itens não estiverem alinhados com a estratégia, talvez não sejam assim tão necessários.


Quando usar o OBZ

Esta dúvida  deve estar pairando sobre sua cabeça neste é momento é: “será que devo adotar o Orçamento Base Zero em minha empresa?”.

A resposta é: depende.

Em empresas mais novas, não há como fugir do OBZ. Como não há histórico, a única alternativa para realizar o primeiro Planejamento Orçamentário da empresa é partir de uma base zerada e projetar as Receitas, Custos, Despesas e Investimentos com base em seu Plano de Negócios e estimativas de crescimento.

Já em empresas mais consolidadas, o ideal é realizar uma rodada com o Orçamento Base Zero a cada três ou cinco Ciclos Orçamentários. Por exemplo, se sua empresa realiza o Orçamento de forma anual, uma boa alternativa é a cada dois Orçamentos Base Histórico, realizar o terceiro com Base Zero. Já se a empresa realiza o Orçamento semestralmente, uma boa abordagem é realizar uma rodada de Orçamento Base Zero a cada quatro rodadas de Orçamento Base Histórico.

Desta forma, conseguimos mesclar os ganhos gerados pelo OBZ, com a facilidade e agilidade de utilizar o histórico dos anos anteriores para dar base ao orçamento.

Informações adicionais

  • Corte o excesso de peso.  Muitas empresas carregam muitos Custos e Despesas na bagagem sem necessidade, rever é uma excelente estratégia.
  • Dá trabalho, mas vale a pena. Realmente o OBZ é uma ferramenta um pouco mais complexa e gera mais trabalho para ser executada adequadamente e só é recomendada para ser aplicada de vez em quando. Mas a lógica do OBZ quando aplicada corretamente ajuda as empresas a serem mais enxutas, ágeis e competitivas.
  • As decisões precisam de embasamento. Todas as atividades e custos da empresa devem ser questionados. Mesmo atividades/custos que pareçam essenciais podem ser considerados desnecessários sob uma perspectiva estratégica. No passado, empresas se orgulhavam de ter “sedes próprias” ou “fábricas”. Atualmente, há empresas “virtuais” e uma ampla oferta de terceirização de produção. O desafio de qualquer empresa é manter o padrão de qualidade, sempre buscando os menores Custos e Despesas possíveis.
  • Responsabilidade ao efetuar cortes. A lógica do OBZ deve evitar cortes gerais em uma mesma proporção, algo como “reduzir em 5% as despesas de marketing”. Em algumas atividades essenciais, as despesas de marketing podem até ser elevadas, enquanto em outras consideradas de baixa prioridade ou desnecessárias, devem ser totalmente eliminadas.
  • Busque aconselhamento profissional.  Uma opinião externa de um consultor especializado pode ajudar a tornar a empresa mais profissional e enxuta sem perder o foco estratégico.
  • Em time que está ganhando, se mexe sim. É natural que as empresas pensem em reduzir custos apenas em situações de desespero financeiro. Assim como tendemos a fazer dieta depois de um susto no exame de colesterol, diabetes ou sobre a balança. Mas empresas saudáveis podem se tornar ainda melhores se evitarem Despesas supérfluas.

 

Na atual situação econômica que se encontra o país é uma ótima oportunidade para se aplicar o OBZ, porque não sinalização clara da econômica, se usar a metodologia histórica correrá grande probabilidade de haver desvio no orçamento.

Artigo postado por: Luis Fernando Braga Moreira
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