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Abstract(s)
A aprovação do Sistema de Normalização Contabilística para as Administrações
Públicas (SNC-AP) constitui-se como um marco importante na administração pública,
principalmente porque aproxima e normaliza os sistemas contabilísticos privados e públicos.
Seguidamente à sua aprovação prescreveram-se normas para o tratamento
contabilístico aos ativos fixos tangíveis (AFT), em que se incorporam nessas normas, os
bens de relevância histórico-cultural, que até aqui e no anterior normativo Plano Oficial de
Contabilidade Pública, eram escriturados normalmente com valor zero ou lançados
simbolicamente por 1 Euro no Sistema Integrado de Gestão da Defesa Nacional, a plataforma
de gestão da informação orçamental, financeira e logística da Defesa Nacional, pela
impossibilidade técnica da sua escrituração com valor zero.
Sendo a Marinha detentora de um vasto património histórico, tornou-se relevante
desenvolver o presente trabalho de investigação, estruturado como um estudo de caso
exploratório na procura de um modelo de mensuração do património museológico da
Marinha à luz do SNC-AP e, consequentemente, a sua prescrição contabilística, procurando se contribuir como uma fonte de informação para a gestão eficiente dos recursos da Marinha.
A primeira parte da investigação consistiu em analisar a aplicabilidade do SNC-AP
aos ativos museológicos da Marinha, através de um processo indutivo de interpretação
normativa. Na segunda parte analisou-se os critérios de mensuração, através de processo
indutivo de interpretação normativa e entrevistas aos responsáveis financeiros e patrimoniais
da Marinha, para adquirir contributos e aceitação técnica e os impactes na qualidade da
informação financeira e a viabilidade na implementação de soluções técnicas. Na terceira
parte, e igualmente através de processo indutivo de interpretação normativa e por entrevistas,
conclui-se pela aplicação de um modelo referencial de mensuração que cumpra as
prescrições contabilísticas legais aos AFT e que represente, no objetivo derradeiro, uma
oportunidade de melhoria da qualidade da informação financeira e patrimonial.
Abstract: The approval of the Sistema de Normalização Contabilística para a Administração Pública (SNC-AP) estabilishes itself as an important milestone in the administração pública, especially because it proposes approaching and normalizing the private and public accounting systems. Following the approval of the SNC-AP, rules were prescribed for the accounting treatment of the fixed assets (AFT), in which were incorporated goods for historical-cultural relevance, that until then, and in the previous normative Plano Oficial de Contabilidade Pública, were normally carried with the value of zero or launched symbolically as 1 Euro in the Sistema Integrado de Gestão da Defesa Nacional (SIGDN), the budget, financial and logistics information management platform, by the technical impossibility of its bookkeeping for zero value. Since the Marinha has a vast historical heritage, the present research work, developed as an exploratory case study in the search for a model of measurement of the museological heritage of the Marinha, has become of all relevance according to the SNC-AP and, consequently, its accounting prescription, seeking to contribute as a source of information for the efficient management of Marinha resources. The first part of the investigation consisted in analyzing the applicability of the SNC AP to the museological assets of the Marinha, through an inductive process of normative interpretation. The second part analyzed the criteria for measuring, through an inductive process of normative interpretation and interviews with the financial and patrimonial officers of the Marinha, to acquire contributions and technical acceptance and the impacts on the quality of financial information and the feasibility in the implementation of technical solutions. In the third part, and also through an inductive process of normative interpretation and interviews, we conclude by applying a reference model of measurement that complies with the legal accounting prescriptions to the AFT and that represents, in the ultimate objective, as an opportunity to improve the quality of financial information.
Abstract: The approval of the Sistema de Normalização Contabilística para a Administração Pública (SNC-AP) estabilishes itself as an important milestone in the administração pública, especially because it proposes approaching and normalizing the private and public accounting systems. Following the approval of the SNC-AP, rules were prescribed for the accounting treatment of the fixed assets (AFT), in which were incorporated goods for historical-cultural relevance, that until then, and in the previous normative Plano Oficial de Contabilidade Pública, were normally carried with the value of zero or launched symbolically as 1 Euro in the Sistema Integrado de Gestão da Defesa Nacional (SIGDN), the budget, financial and logistics information management platform, by the technical impossibility of its bookkeeping for zero value. Since the Marinha has a vast historical heritage, the present research work, developed as an exploratory case study in the search for a model of measurement of the museological heritage of the Marinha, has become of all relevance according to the SNC-AP and, consequently, its accounting prescription, seeking to contribute as a source of information for the efficient management of Marinha resources. The first part of the investigation consisted in analyzing the applicability of the SNC AP to the museological assets of the Marinha, through an inductive process of normative interpretation. The second part analyzed the criteria for measuring, through an inductive process of normative interpretation and interviews with the financial and patrimonial officers of the Marinha, to acquire contributions and technical acceptance and the impacts on the quality of financial information and the feasibility in the implementation of technical solutions. In the third part, and also through an inductive process of normative interpretation and interviews, we conclude by applying a reference model of measurement that complies with the legal accounting prescriptions to the AFT and that represents, in the ultimate objective, as an opportunity to improve the quality of financial information.
Description
Keywords
Ativos Fixos Tangíveis Custo Justo valor Mensuração Património cultural Fixed Assets Fair value Measurement Cultural Heritage Recognition