Smooth management - a preference-based strategic approach to making budget adjustments

The correct business resource allocation presents many challenges, especially when it’s about budget management in contingency situations. Therefore, this work sought to develop a mechanism that put forward adjustments and optimization of a budget, guided by strategic organizational preferences and in accordance with the compliance idea. Inspired by some martial arts’ principles, a methodology was conceived based on the use of genetic algorithms and similarity distances, focused on budget smoothing, meeting the main needs of public and private companies. The results allowed the positive confirmation of the proposed solution, since it was possible to strategically hierarchize the departments and guarantee respect for this ordering when adjusting values in different contexts.