Apoio à Decisão na Gestão Orçamentária em uma Universidade Pública por Meio da Avaliação de Desempenho Construtivista

• Autor(a) principal: Krudycz, Luiz Carlos
• Data de Publicação: 2023
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do UNIOESTE
• Texto Completo: https://tede.unioeste.br/handle/tede/6878
• topic: Apoio à Decisão; Avaliação de Desempenho; MCDA-C; Orçamento Público; ProKnow-C; Decision Support; Performance evaluation; MCDA-C; Public budget; ProKnow-C; Contabilidade Gerencial e Controle em Organizações

The need for more efficiency and effectiveness in the use of budgetary resources demands that public managers adopt control mechanisms that offer subsidies for decision-making and that contribute to the improvement of their management techniques. In this sense, making use of tools that provide an in-depth evaluation and analysis, using well-defined and transparent criteria that cover the public budget, becomes an instrument to support decisions and improve the budget process. With the definition of the criteria, those responsible now have the means to support their decisions, based on consistent and measured data. Thus, this study aimed to build a multicriteria performance evaluation model to support the budget management of a public educational institution, based on the needs and perceptions of the budget manager. For this, a descriptive and applied research was carried out, with a quantitative and qualitative approach, using the Multicriteria Decision Support-Constructivist methodology (MCDA-C). The methodology provided the development of a personalized decision support model, which culminated in the identification of 34 descriptors, which reflect the concerns and needs of the decision maker. With this instrument, the manager now has the means to support his decisions, being able to perform corrective actions to improve the budgeting process. In addition, the study provided a systematic review of national and international literature, with the application of ProKnow-C, which resulted in the identification of 46 criteria aimed at evaluating performance and public budget. These criteria were analyzed, seeking to verify their alignment with the concerns listed by the decision maker in the model. Of the total criteria identified in the literature, five of them were not perceived in the model. As a theoretical contribution, the study allowed the identification of criteria that help the budgetary management of a public agency. And, in practice, the developed model presents itself as a new tool to support the manager in decision-making, in addition to serving as a reference for other institutions and in the development of new research.