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Abstract(s)
A Contabilidade Pública é um instrumento fundamental de apoio à administração e gestão das entidades públicas, por enquadrar os aspetos financeiro, orçamental e de gestão, tendo por base a natureza e especificidades das atividades e funções das entidades públicas. Desde a Reforma da Administração Financeira do Estado, em 1992, a evolução é notória, mormente com o Plano Oficial de Contabilidade Pública em 1997, e com a aprovação do Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), em 2015.
A presente Dissertação de Mestrado visa analisar o modo de transposição do SNCAP na Marinha. Em particular, é tratada a adoção da Norma Contabilística Publica 15 (NCP 15) – Provisões, Passivos Contingentes e Ativos Contingentes. Para este desiderato, utiliza-se o método do ‘estudo de caso’, sendo a Marinha a unidade de estudo e recorrendo-se a diferentes técnicas de recolha e análise de dados.
As Provisões e Passivos Contingentes não são tratados formalmente pela entidade. Doravante, o tratamento formal passa a ser obrigatório, conferindo maior utilidade e transparência à informação financeira e melhorando a capacidade de decisão.
No decurso deste estudo constata-se que a entidade carece de preparação para poder implementar a NCP 15. As razões apontadas decorrem da necessidade de aprendizagem e refrescamento técnico, pelo que os processos não se encontram devidamente mapeados e os fluxos de informação são praticamente inexistentes. É ainda, necessária a atualização do Sistema de Informação e Gestão utilizado, em plataforma SAP.
Para ultrapassar os constrangimentos constatados, é proposto um mapeamento de processos e fluxos de informação de forma a adotar a NCP 15.
Public Accounting is a fundamental support instrument for the public entities’ administration and management, since it fits the financial, budgetary and management aspects, based on the public entities’ nature of activities and functions. Since the Reform of the State Financial Administration in 1992, the evolution is notorious, especially with the Official Plan of Public Accounting published in 1997, and with the approval of the Public Administrations Accounting Standardization System (SNC-AP) in 2015. This Master's Thesis goal is to access the way SNC-AP is implemented by the Portuguese Navy. In particular, the adoption of Public Accounting Standard 15 (NCP 15) - Provisions, Contingent Liabilities and Contingent Assets. For this purpose, it’s used the 'case study' method, being the Navy the study unit and using different data collection and analysis techniques. Contingent Liabilities and Provisions are not formally addressed by the entity. From now on, formal treatment is mandatory, providing useful and transparent financial information, as well as improving decision-making capacity. In the course of this study it is verified that the entity lacks preparation to be able to implement the NCP 15. The reasons pointed out arise from the learning and technical refreshment need, so that the processes are not properly mapped and the information flows are practically nonexistent. It is also required to update the Information and Management System used in SAP platform. To overcome the observed constraints, it is proposed a mapping of processes and information flows, in order to adopt the NCP 15.
Public Accounting is a fundamental support instrument for the public entities’ administration and management, since it fits the financial, budgetary and management aspects, based on the public entities’ nature of activities and functions. Since the Reform of the State Financial Administration in 1992, the evolution is notorious, especially with the Official Plan of Public Accounting published in 1997, and with the approval of the Public Administrations Accounting Standardization System (SNC-AP) in 2015. This Master's Thesis goal is to access the way SNC-AP is implemented by the Portuguese Navy. In particular, the adoption of Public Accounting Standard 15 (NCP 15) - Provisions, Contingent Liabilities and Contingent Assets. For this purpose, it’s used the 'case study' method, being the Navy the study unit and using different data collection and analysis techniques. Contingent Liabilities and Provisions are not formally addressed by the entity. From now on, formal treatment is mandatory, providing useful and transparent financial information, as well as improving decision-making capacity. In the course of this study it is verified that the entity lacks preparation to be able to implement the NCP 15. The reasons pointed out arise from the learning and technical refreshment need, so that the processes are not properly mapped and the information flows are practically nonexistent. It is also required to update the Information and Management System used in SAP platform. To overcome the observed constraints, it is proposed a mapping of processes and information flows, in order to adopt the NCP 15.
Description
Keywords
Contabilidade Pública Marinha SNC-AP NCP 15 Implementação Accounting. Portuguese Navy Implementation