Gestão orçamentária em uma instituição federal de ensino

• Autor(a) principal: Mello, Marcos Paulo de Sá
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Fundação João Pinheiro
• Texto Completo: http://repositorio.fjp.mg.gov.br/handle/123456789/3926
• topic: CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA; Administração Orçamentária; Ensino Superior; Instituição de Ensino; Instituto Federal de Educação Ciência e Tecnologia de Minas Gerais (IFMG); Execução Orçamentária

The conduct of the budget of the Federal Educational Institutions (IFE) has been changing simultaneously to the changes that occurred in the Federal Government, in view of the advanced management public administration, which since the end of the 1990s, began to develop innovations based on the premises of New Public Management. Recently, the tools of information and communication technology has accelerated this process, so that the instruments of management of economic and financial resources are presented in a way that is substantially capable of controlling and monitoring public resources, enabling the review of planned values and optimizing public resources, which have been significantly suppressed, between the first and second half of the last decade. In this context, the IFE is researched, which currently has 18 campuses, with disparate structural realities, education categories and budget allocations. Thus, this research sought to identify the budgetary behavior of this institution, through the main budgetary actions performed: assistance, training, operation, promotion and infrastructure, in view of exogenous changes, as well as structural and administrative endogenous elements that followed in the research period, from 2010 to 2020. The main theoretical basis oriented to respond to the research problem was New Public Management and, in a complementary way, budget management. The research methodology was based on the documental analysis of data, with the quantitative investigation of the budget executed in the research period, as well as the verification of institutional documents and the conduct of interviews. It´s concluded that endogenous and exogenous phenomena didn´t contribute to the improvement of performance, in a perspective of comprehensive quantitative analysis to the budget, in view of the limitations caused by the new political agenda and the context of economic and financial crisis present in the country in the second period of the survey, from 2016 to 2020. However, it was found that there is a direction to improve university management, given the institutional strategies for achieving of its goals, although the campuses have disparate cultural and dimensional realities, there is a lack of assertive strategies for alignment of budget management effective.