The objective of this study is to investigate how footwear companies polo Campina Grande - PB using the enterprise budget management process, analyzing the contributions and limitations of budgeting practices in the performance of the companies studied. The research is characterized as descriptive and quantitative literature. According to the Register of the Federation of Industries of the State of Paraiba (FIEP, 2010), 74 industries form the pole shoe of Campina Grande - PB, however, at the time of data collection it was found that 23 of them were gone, leaving just 51 companies, representing the population of the present study. The data was collected through the field survey questionnaires answered by 40 companies, representing 78.43% of the population. The data collected was used descriptive analysis and statistical inference, and the chi-square test to look for relationships between variables. The results showed that the majority of industries surveyed performs short-term planning and that managers use accounting information only to fulfill tax requirements, although they believe are important.
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