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Estudo do impacto do regime de tesouraria única na atividade financeira das unidades, estabelecimentos e órgãos do Exército
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Abstract(s)
O trabalho de investigação subordinado ao tema “Estudo do Impacto do Regime de
Tesouraria Única na Atividade Financeira das Unidades Estabelecimentos e Órgãos do Exército” incide sobre a atividade financeira do Exército. As mudanças nas atividades de tesouraria provocadas pelos diferentes diplomas emanados pelo Estado, tornam este estudo pertinente, atendendo à necessidade de verificar as lacunas existentes no processo, por forma a agir atempadamente e corrigir erros. Assim sendo, surge como objetivo geral identificar o impacto do regime de Tesouraria Única na atividade de gestão de tesouraria, utilizando o SIG, nas Unidades Estabelecimentos e Órgãos do Exército.
Este trabalho de investigação está organizado em três fases: exploratória, analítica e conclusiva. O trabalho está assente numa base teórica obtida na pesquisa bibliográfica e em dados obtidos pela elaboração de questionários e de entrevistas.
Com este trabalho concluímos que a gestão de tesouraria obteve melhorias
significativas, que facilitam a função dos Adjuntos Financeiros e dos elementos da Secção de Gestão de Tesouraria da Direção de Finanças, nomeadamente ao nível da informação, da rapidez do processo e do controlo dos pagamentos, o que proporciona a otimização da gestão de tesouraria. A melhoria da gestão de tesouraria conciliada com o desenvolvimento das funções SIG, tais como: a automatização dos processos, a redefinição dos procedimentos e competências, a ligação com os fornecedores, o balcão virtual, a exploração do módulo SD, do sistema de entidade referência e do desenvolvimento da transação F110 (pagamentos automáticos) tem vantagens para o Exército ao nível da rapidez na realização dos pagamentos e arrecadação da receita, do cumprimento dos prazos estabelecidos para a entrega das receitas e dos pagamentos, da diminuição do risco de fraude, do maior controle e melhoria da gestão da Direção de Finanças.
Abstract The research presented here has the theme “study of the impact of the system of single treasury on financial activity of the army” with the goal of the financial activities of the Army. Changes in treasury activities caused by different laws, emanated by the government, make the study relevant by the need of verifying the existence of gaps in the process, in order to act in a well-timed and correct errors that was not planned. Therefore, emerges as main objective identifying the overall impact of the scheme in the activity of a Single Treasury cash management using SIG, in units of the Army. This research is organized into three phases: an exploratory, analytical and conclusion stage. The work is based on theoretical information obtained in the literature, obtained in questionnaires and interviews. With this work we conclude that the treasury management got significant improvements that helps the role of Deputy Financial and elements of Treasury Management Section of the Directorate of Finance, improvements of information, in the speed of the process and the monitoring of payments, which provides the optimization of cash management and reconciled with the development of SIG functions, such as the automation of processes, the redefinition of procedures and skills, the connection with suppliers and the virtual account, explore the SD module, the system reference entity and the development of the transaction F110 (automatic payments); this gives to the Army advantages in terms of speed, in making payments and collecting the profits, compliance with deadlines for submission of receipts and payments, reducing the risk of fraud, better control and improved management of the Directorate of Finance.
Abstract The research presented here has the theme “study of the impact of the system of single treasury on financial activity of the army” with the goal of the financial activities of the Army. Changes in treasury activities caused by different laws, emanated by the government, make the study relevant by the need of verifying the existence of gaps in the process, in order to act in a well-timed and correct errors that was not planned. Therefore, emerges as main objective identifying the overall impact of the scheme in the activity of a Single Treasury cash management using SIG, in units of the Army. This research is organized into three phases: an exploratory, analytical and conclusion stage. The work is based on theoretical information obtained in the literature, obtained in questionnaires and interviews. With this work we conclude that the treasury management got significant improvements that helps the role of Deputy Financial and elements of Treasury Management Section of the Directorate of Finance, improvements of information, in the speed of the process and the monitoring of payments, which provides the optimization of cash management and reconciled with the development of SIG functions, such as the automation of processes, the redefinition of procedures and skills, the connection with suppliers and the virtual account, explore the SD module, the system reference entity and the development of the transaction F110 (automatic payments); this gives to the Army advantages in terms of speed, in making payments and collecting the profits, compliance with deadlines for submission of receipts and payments, reducing the risk of fraud, better control and improved management of the Directorate of Finance.
Description
Keywords
Gestão de Tesouraria Tesouraria Única Pagamentos Receita
Citation
Publisher
Academia Militar. Direção de Ensino