Alinhamento entre planejamento estratégico e a execução orçamentária em uma Instituição Federal de Ensino

• Autor(a) principal: Reisch, Osni Cristiano
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/2969
• topic: Alinhamento; Planejamento estratégico; Execução orçamentária

Public institutions are increasingly required to develop strategies so that resources - material, financial or human - are used in the best way and that, in return, citizens are satisfied with the services offered by public agencies. To make sure that the objectives proposed in the planning achieved the desired performance, whether through initiatives or projects, it is necessary to analyze whether there is correspondence in budget execution, that is, whether there is alignment between Strategic Planning and Budget Execution. Thus, this study aims to verify the level of alignment between strategic planning processes and budget execution at the Federal Institute of Santa Catarina - IFSC. In this way, the research made a qualitative approach to the problem, of an explanatory and descriptive nature. The bibliographic research served as a parameter to identify factors that provided the diagnosis, through the case study, of how the institution seeks to align the processes of strategic planning and budget execution. For this, data collection, document analysis, interviews and file registration were used. The results obtained demonstrate that, of the 15 factors analyzed, 11 can be considered as partially present in the institution, in disagreement with what the literature presents to positively influence the alignment between strategic planning and budget. Thus, we can understand that the link between the budget and strategic planning occurs partially in the researched institution. However, in the managers' perception, the implementation of the strategic planning and the annual work plan - PAT brought significant advances to the institution's strategic management. It is concluded that there is still a need for further consolidation of the budget linking process with strategic planning, since, with the lack of alignment, the institution will not be able to fully implement the objectives contained in its strategic planning. In addition, this situation should encourage the institution to review the factors presented and develop strategies to minimize its negative effects.