ALLservice: os conflitos da discussão do orçamento anual

This Teaching Case focus on the discussion of an I.T. budget process, its development and approval. The case offers the opportunity of dealing with the main concepts related to strategic planning and annual budget. Told from the executive's point of view, it presents the ALLservice history, its growth and dilemmas to survive. It reflects a real situation, but all the data has been changed to avoid identifying the organization. This Teaching Case strategy helps the student to feel the conflicts provided by such events, by looking for conciliation between the theoretical aspects and the behavior variables. The story begins when the ALLservice senior executives had a meeting to analyze and to discuss the 2004 annual budget. As the story tells, some arguments about the scenery differences were shown by the characters to explain the extreme change that took place considering the previous planning; this lead to a non acceptance posture from the president, who demanded a revision and another budget version. The presented dilemma put students into President's place to argue why accept, or not, the budget proposal.