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O papel do Centro de Finanças no Controlo de Gestão
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Abstract(s)
Este trabalho de investigação aplicada visa, analisar a importância que o suporte legal actualizado tem para o papel dos Centros de Finanças do Exército, no que diz respeito ao controlo de gestão que realizam sobre as Unidades, Estabelecimentos ou Órgãos das suas áreas de apoio.
Este trabalho foi sustentado por uma metodologia definida por diferentes fases e métodos de investigação, como análise documental, entrevistas, observação directa e inquéritos aos Oficiais dos quadros permanentes que desempenham funções nos cinco Centros de Finanças do Exército.
Na primeira parte do trabalho foi feito um enquadramento teórico sobre o tema, abordando o controlo de gestão, a administração dos recursos financeiros do Exército, os Centros de Finanças e o sistema integrado de gestão. Desta parte foi possível concluir que a metodologia utilizada permitiu conhecer a realidade dos Centros de Finanças quanto ao controlo de gestão. Por outro lado permitiu concluir que os Centros de FinanÁas se regem por uma legislação desactualizada face á actividade administrativo-financeira que desenvolvem.
Na segunda parte do trabalho, através de um inquérito realizado aos Oficiais dos quadros permanentes do Exército que exercem funções nos cinco Centros de Finanças, concluiu-se que h• uma preocupação sobre o papel que eles têm no controlo de gestão do Exército, a esta preocupação associa-se a necessidade urgente de dotar os Centros de Finanças de uma legislação actualizada e adequada á conjuntura actual, tendo o sistema integrado de gestão como um instrumento de controlo de gestão.
Recomenda-se uma maior preocupação para com os Centros de Finanças do Exército, não deixando que o controlo de gestão seja afectado pela falta de suporte legal actualizado.
Abstract This work of applied research aims to analyze the importance that the legal support has to the work of the Financial Army Centresí in what concerns to management control that they carry through on the Units, institutions or agencies of their supporting area. This work was based on a methodology defined by different phases and research methods, as documentary analysis, interviews, direct observation and inquiries to the Officers of the permanent office staff that carry out functions in the five Financial Centresí of the Army. In the first part of the work a theoretical framing on the subject was made, approaching the management control, the Army administration of the financial resources, the Financial Centresí and the management integrated system. Based on this, it was possible to conclude that the used methodology allowed knowing the reality of the Financial Centresí in what the management control is concerned. It also allowed concluding that the Financial Centresí are ruled by an old fashioned laws when related to the developed management - financial activities. In the second part of the work, based on an inquiry made to the Army Officersí of the permanent office staff, that carry out functions inthe five Financial Centresí of the Army, we concluded that there is the concern about the role they play on the Army management control and that this concern is associated to the urgent need of enduing the Financial centres with new and adjusted laws to the current conjuncture based on an integrated management system used as an instrument of management control. We recommend a bigger apprehension with the Army Financial centresí so that the management control wonít be affected by the lack of actual legal support.
Abstract This work of applied research aims to analyze the importance that the legal support has to the work of the Financial Army Centresí in what concerns to management control that they carry through on the Units, institutions or agencies of their supporting area. This work was based on a methodology defined by different phases and research methods, as documentary analysis, interviews, direct observation and inquiries to the Officers of the permanent office staff that carry out functions in the five Financial Centresí of the Army. In the first part of the work a theoretical framing on the subject was made, approaching the management control, the Army administration of the financial resources, the Financial Centresí and the management integrated system. Based on this, it was possible to conclude that the used methodology allowed knowing the reality of the Financial Centresí in what the management control is concerned. It also allowed concluding that the Financial Centresí are ruled by an old fashioned laws when related to the developed management - financial activities. In the second part of the work, based on an inquiry made to the Army Officersí of the permanent office staff, that carry out functions inthe five Financial Centresí of the Army, we concluded that there is the concern about the role they play on the Army management control and that this concern is associated to the urgent need of enduing the Financial centres with new and adjusted laws to the current conjuncture based on an integrated management system used as an instrument of management control. We recommend a bigger apprehension with the Army Financial centresí so that the management control wonít be affected by the lack of actual legal support.
Description
Keywords
Controlo de Gestão Centro de Finanças Sistema Integrado de Gestão Suporte Legal Contabilidade Analítica
Pedagogical Context
Citation
Publisher
Academia Militar. Direção de Ensino