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O Plano de actividades como instrumento de gestão: aplicação a uma U/E/O do Exército
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Abstract(s)
O Sector Público tem vindo, nos últimos anos, a caminhar para uma aproximação da sua gestão com o Sector Privado. É verdade que se torna difícil medir a actividade e os resultados alcançados por alguns organismos públicos. Contudo, a sociedade espera cada vez mais uma maior transparência das informações financeiras e prestação de responsabilidades (Accountability) por parte dos organismos públicos. Aliás, é esta ideologia que caracteriza o que hoje se designa por Nova Gestão Pública (New Public Management). É certo que esta nova gestão, implica novos procedimentos e sistemas de informação que possibilitem uma melhor afectação dos recursos escassos postos à disposição dos organismos públicos. Mas, também se espera que estes procedimentos e sistemas de informação, possam contribuir para o apoio à tomada de decisão dos órgãos decisores. Este trabalho visa analisar o planeamento no Exército Português, consubstanciado pelo Plano de Actividades inserido no SIG, determinando o seu contributo como instrumento de gestão no apoio à tomada de decisão.
O presente trabalho de investigação divide-se em duas partes. Na primeira parte efectuou-se um enquadramento teórico, abordando o Sector Público, a gestão financeira pública e o Planeamento de Actividades. A segunda parte, o trabalho de campo, diz respeito à apresentação e análise dos resultados obtidos e às conclusões e recomendações.
Para a recolha de dados, procedeu-se à realização de um inquérito por questionário, um estudo de caso e um inquérito por entrevistas. Como resultado desta investigação, poderemos referir que o Plano de Actividades tem as condições necessárias para se constituir como instrumento de gestão. Contudo, existem ainda algumas dificuldades que terão de ser ultrapassadas, nomeadamente, no que diz respeito à avaliação do plano e ao seu controlo.
Abstract The Public Sector has, in recent years, moving towards an approach of its management with the Private Sector. It’s true that is difficult to measure the activity and results achieved by some public organisms. However, the society increasingly expects a greater transparency of information and provision of financial responsibility (Accountability) by the public organisms. Indeed, is this ideology that characterizes what is today known as the New Public Management. It’s true that this new management requires new procedures and information systems that could allow a better allocation of scarce resources, made available to the public organisms. But it is also expected that these procedures and information systems can help support the decisions of the decisions organisms. The current work aims to analyze the planning work in the Portuguese Army, embodied by the Activities Plan inserted into the Integrated Management System, determining its contribution as a management tool to support decision making. This research work is divided in two parts. In the first part was carried out a theoretical framework, addressing the Public Sector, Public Financial Management and Planning Activities. The second part, which consists, in field work research methods, concerns the presentation and analysis of results, conclusions and recommendations. For data collection, was made a survey, a case study and survey interviews. As a result of this investigation, we noted that the Activities Plan has the necessary conditions to be qualified as a management tool. However, there still are some problems to be overcome, particularly regarding the evaluation of the plan and its control.
Abstract The Public Sector has, in recent years, moving towards an approach of its management with the Private Sector. It’s true that is difficult to measure the activity and results achieved by some public organisms. However, the society increasingly expects a greater transparency of information and provision of financial responsibility (Accountability) by the public organisms. Indeed, is this ideology that characterizes what is today known as the New Public Management. It’s true that this new management requires new procedures and information systems that could allow a better allocation of scarce resources, made available to the public organisms. But it is also expected that these procedures and information systems can help support the decisions of the decisions organisms. The current work aims to analyze the planning work in the Portuguese Army, embodied by the Activities Plan inserted into the Integrated Management System, determining its contribution as a management tool to support decision making. This research work is divided in two parts. In the first part was carried out a theoretical framework, addressing the Public Sector, Public Financial Management and Planning Activities. The second part, which consists, in field work research methods, concerns the presentation and analysis of results, conclusions and recommendations. For data collection, was made a survey, a case study and survey interviews. As a result of this investigation, we noted that the Activities Plan has the necessary conditions to be qualified as a management tool. However, there still are some problems to be overcome, particularly regarding the evaluation of the plan and its control.
Description
Keywords
Nova Gestão Pública Plano de Actividades Prestação de Responsabilidades Instrumento de Gestão
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Academia Militar. Direção de Ensino