Orçamento por resultadosaprimoramentos ao processo orçamentário da Marinha do Brasil

Resumo

Purpose - This study intends to identify and examine norms, concepts, assumptions, interpretations and procedures adopted within the scope of the Brazilian Navy (BN) budget process, centered on the Director Plan System (DPS), in order to carry out a comparative analysis with the performance budget concepts and practices and propose improvements. Methodology - A qualitative research was carried out, through bibliographical and documentary researches, as well as application of interviews and questionnaires to DPS participants. Good practices identified from other institutions such as the other Brazilian Armed Forces and the US Department of Defense (DoD) were also considered. Results - Evidences that emerged from the study indicated that BN already employs some mechanisms to promote performance-based management practices in the DPS. However, these practices can be improved, both regarding to their scope and systematization. Limitations - The main limitation comes from the possibility that the data collected is influenced by the assumptions, biases and personal values of the interviewees. In addition to it, the role of the researcher as a participant in the observed group and as the primary instrument of data collection requires special care in the treatment of information. Practical contributions - This study will permit a reflection about the processes related to the DPS from the perspective of the results, allowing the visualization of eventual nonconformities and possible adjustments to be made, in order to enable the optimization in the use of resources and the achievement of concrete results. Social contributions - In a scenario of budget constraints and increasing social control, public resources must be used efficiently, effectively and effectively. Thus, the budgetary and financial processes of the Public Sector must be analyzed under this approach, in order to make possible adjustments, if necessary. Originality - This study contributes to the identification of improvement opportunities in the Brazilian Navy's budget processes, with the purpose to increase focus on results.

Ficha do documento

Tipo

Dissertação

Ano

2018

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/25880

Temas

Gestão PúblicaFinanças PúblicasAdministração Pública

Palavras-chave

Gestão por resultadosOrçamento públicoMarinha do BrasilSistema do Plano DiretorOrçamento por resultadosResults-based managementPublic budgetBrazilian NavyDirector Plan SystemPerformance budgetingAdministração públicaBrasil. MarinhaGerenciamento de resultadosContabilidade públicaOrçamento