Orçamento Matricial e Base Zero (GMD e OBZ)

  • 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.
  • 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: 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.
  • warning: mysqli_query(): Empty query in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/database.mysqli.inc on line 114.
  • warning: substr() expects parameter 3 to be long, string given in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/default/themes/ecr/node-treinamento.tpl.php on line 180.
  • 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_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_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: 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, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/calendar_ical/calendar_plugin_display_ical.inc on line 217.
  • strict warning: Declaration of date_handler_field_multiple::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date_handler_field_multiple.inc on line 171.
  • strict warning: Declaration of views_handler_argument::init() should be compatible with views_handler::init(&$view, $options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_argument.inc on line 745.
  • strict warning: Declaration of date_api_argument_handler::init() should be compatible with views_handler_argument::init(&$view, &$options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • strict warning: Declaration of date_api_argument_handler::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 33.
  • strict warning: Declaration of views_handler_filter_boolean_operator::value_validate() should be compatible with views_handler_filter::value_validate($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter_boolean_operator.inc on line 149.
  • strict warning: Declaration of calendar_plugin_style::init() should be compatible with views_plugin_style::init(&$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.
  • strict warning: Declaration of calendar_plugin_style_ical::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/calendar_ical/calendar_plugin_style_ical.inc on line 254.
  • strict warning: Declaration of calendar_plugin_style_ical::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/calendar_ical/calendar_plugin_style_ical.inc on line 254.
  • 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.
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Área de Atuação: Controladoria Estratégica
Carga horária:

16 horas

Investir neste curso

Preço do treinamento para o tipo de inscrição

 
Objetivo do curso:

Neste curso serão apresentados os conceitos básicos para o entendimento do Orçamento Base Zero (OBZ) e os ganhos financeiros que e pode trazer a sua empresa. Será ensinada uma metodologia pra implantação do OBZ, que auxiliará na definição de prioridades orçamentárias, e conseqüentemente uma redução de custos realizada de uma forma mais inteligente.

Público alvo:

Esta formação destina-se a profissionais de controladoria e finanças que pretendem se preparar para a implementação da metodologia de Orçamento Base Zero em suas organizações ou que tenham por objetivo desenvolver competências e habilidades relacionadas ao tema orçamento empresarial.

Conteúdo programático:

Módulo 1 | Orçamento: Conceitos e Objetivos
- O que é Orçamento
- Orçamento e o Processo de Criação de Valor
- Da Estratégia ao Orçamento
- Orçamento e Contabilidade
- Responsabilidade pela Condução do Processo Orçamentário
- Sistemas de Informações Orçamentárias

Módulo 2 | Conceitos e tipos de orçamentos
- Abordagem Ortodoxa
- Budget e Forecast
- Orçamento Base Zero
- Orçamento por Atividades
- Gerenciamento Matricial

Módulo 3 | Da estratégia ao Orçamento Base Zero
- Leitura do Ambiente e Estruturação de Cenários
- Objetivos Estratégicos
- Premissas Orçamentárias
- Modelo do Orçamento Base Zero

Módulo 4 | Orçamento Base Zero
- Fundamentos
- Estruturação do Modelo
- Estruturação dos Procedimentos de Análise
- Estruturação do Modelo de Informação
- Estruturação do Modelo de Priorização
- Definição do Modelo do Controle Orçamentário

Módulo 5 | Implantação do OBZ
- A Controladoria como líder do projeto
- Treinamento dos Gestores
- Revisão dos processos e atividades
- A estrutura do “Pacote de Decisão”
- A metodologia de definição das prioridades orçamentárias
- A metodologia de definição das metas orçamentárias
- Como inserir o OBZ no Sistema de Informação de Planejamento Orçamentário

Módulo 6 | A conclusão do OBZ
- Interação com o Orçamento de Vendas
- Interação com os Demais Orçamentos
- Consolidação com as Demonstrações Financeiras
- Resultado do OBZ: Análise da Rentabilidade e da geração de lucros

Investimento:

Consulte preços especiais para turmas "in company"

- Desconto especial para mais de uma inscrição.
- Desconto especial para clientes da ECR Consultoria.
- Está incluso no investimento: apostila, material de apoio, coffee break e certificado de participação (mediante 75% de frequência);
- Os cancelamentos serão aceitos com no máximo três dias de antecedência;

A ECR Consultoria reserva o direito de prorrogar e/ou cancelar o curso ou evento caso não atinja o número mínimo de participantes.

Data de Início: Ter, 05/02/2019 - 08:30
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Consultores deste treinamento: R. M. Pontes
Atua como consultor e instrutor nas áreas de: Controladoria Estratégica e Gestão Financeira. Doutor em Administração pela Univesidad Nacional...

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