Research action: implementation of zero based budget (zbb) service provider in a lease of cargo handling equipment in a service provider of equipment leasing cargo handling.

Abstract

This article aims to present the implementation of zero-based budgeting in a rental serviceprovider of cargo handling equipment using the action research methodology. The goal was toexamine the possibility of concomitant use of this instrument in service providers in need ofaccurate information that enables targeting at the best result in a setting avid for quickdecisions and actions. Action research was used as research method. It was concluded that itis suitable for this branch, confirming its position as a useful model for restructuring andcutting costs, improving operational and financial results, and as a factor improvingorganizational environment (behavioral aspects), indirectly creating value to stakeholders.