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Authors
Advisor(s)
Abstract(s)
A presente dissertação de mestrado, inserida numa época em que a
Administração Pública se tem preocupado cada vez mais com problemas relacionados
com a eficiência e eficácia das suas organizações. Esta, visa conceber um modelo de
Orçamentação Baseada em Atividades (Activity Based Budgeting – ABB) que conduza
a uma renovação do interesse por formas de orçamentar inovadores e modernas,
permitindo ultrapassar os modelos tradicionais enraizados na maioria das organizações
estatais.
Com recurso ao método de investigação do estudo de caso, baseado na
metodologia de investigação em Ciências Sociais e Humanas, foi concebido um modelo
ABB aplicado à Direção de Abastecimento (DA). O mesmo foi realizado após uma
caracterização da entidade objeto de estudo, que permitiu identificar quais os objetos
de custeio, as atividades primárias e secundárias e os cost drivers do modelo.
Após a análise do modelo orçamental foi possível concluir que existe
viabilidade na sua implementação, igualmente constatada ao longo das entrevistas
realizadas aos diversos chefes de divisão e de departamento da DA. Estas permitiram
adquirir um maior conhecimento da DA, enquanto organização, concluindo-se que
existem grandes desafios a ultrapassar para a implementação deste modelo,
nomeadamente, a sedimentação da contabilidade analítica em toda a organização
Marinha, tendo em vista a futura implementação deste modelo no Ramo.
Com efeito, o estudo da viabilidade do modelo ABB na DA, organização com
significativa importância orçamental e funcional dentro da Marinha, permitiu dar resposta
às questões centrais e secundárias enunciadas na metodologia de investigação. Assim,
o estudo sobre a implementação deste modelo vai ao encontro de uma maior
preocupação das organizações públicas para atingir níveis superiores de racionalidade
económica e de gestão dos dinheiros públicos
The present master dissertation is inserted in a timeline in which the Public Administration is more and more worried about problems related to the efficiency and effectiveness of their organizations. The same one intends to conceive an Activity Based Budgeting – ABB, that brings the chance of rebuilding the interest in a new and modern way of budgeting which overcomes the traditional models that were raised in the majority of the state organizations. By using the investigation method, based on the investigation methodology of the social and human sciences, it was created a model ABB that is applied to the Direção de Abastecimento. This one was done after the characterization of the entity subjected to study, that allowed the identification of the resources, the primary and secondary activities, and the cost drivers of the model. After the analysis of the budgeting model, it was possible to conclude that its implementation is feasible, it is equally debated throughout the interviews done to the head of the division and DA department. These allowed us to acquire a higher knowledge of the DA as an organization, concluding that there are big challenges to overcome in order to implement this model, namely the sedimentation of the accounting analytics of the Navy Institution, to future uses of this model. The study of the viability of the ABB model in the Direção de Abastecimento, institution of great budgeting and functional importance inside the Navy, granted an answer to central and secondary questions mentioned in the investigation methodology. Therefore, the study of the implementation of this model meets the uneasiness of the public organizations to achieve higher levels of economic rationality and the management of the Public Funds.
The present master dissertation is inserted in a timeline in which the Public Administration is more and more worried about problems related to the efficiency and effectiveness of their organizations. The same one intends to conceive an Activity Based Budgeting – ABB, that brings the chance of rebuilding the interest in a new and modern way of budgeting which overcomes the traditional models that were raised in the majority of the state organizations. By using the investigation method, based on the investigation methodology of the social and human sciences, it was created a model ABB that is applied to the Direção de Abastecimento. This one was done after the characterization of the entity subjected to study, that allowed the identification of the resources, the primary and secondary activities, and the cost drivers of the model. After the analysis of the budgeting model, it was possible to conclude that its implementation is feasible, it is equally debated throughout the interviews done to the head of the division and DA department. These allowed us to acquire a higher knowledge of the DA as an organization, concluding that there are big challenges to overcome in order to implement this model, namely the sedimentation of the accounting analytics of the Navy Institution, to future uses of this model. The study of the viability of the ABB model in the Direção de Abastecimento, institution of great budgeting and functional importance inside the Navy, granted an answer to central and secondary questions mentioned in the investigation methodology. Therefore, the study of the implementation of this model meets the uneasiness of the public organizations to achieve higher levels of economic rationality and the management of the Public Funds.
Description
Keywords
ABB Atividades Cost Drivers Eficácia Eficácia Marinha Orçamento Recursos