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A Formação de Oficiais de Administração: Especificidades, Oportunidades e Contingências na senda de uma Carreira Profissional
| Name: | Description: | Size: | Format: | |
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| 3.34 MB | Adobe PDF |
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Abstract(s)
Face ao paradigma atual onde são constantemente impostas às entidades públicas
medidas para a racionalização de recursos, os Estabelecimentos de Ensino Superior
Público Universitário Militar não são exceção tornando-se cada vez mais premente a
aposta numa gestão eficiente e eficaz. Neste âmbito, a Contabilidade Analítica assume de
forma crescente um papel dominante na análise e controlo dos custos por atividade.
O presente Trabalho de Investigação Aplicada encontra-se subordinado ao tema “A
Formação de Oficiais de Administração: Oportunidades, Especificidades e Contingências
na senda de uma Carreira Profissional”. Assim, o objetivo geral do presente trabalho
passa pelo cálculo do custos de formação dos alunos de Administração dos três ramos das
Forças Armadas e desta forma, optar pelo modelo mais rentável economicamente. Para o
cálculo do custo, de entre as inúmeras opções existentes relativamente a sistemas de
custeio, baseámo-nos no método das Secções Homogéneas ou Centros de Custos.
A estrutura do trabalho pode ser dividida em duas partes, a primeira de cariz teórico
e a segunda uma vertente prática. A metodologia adotada teve como referência o método
de investigação em Ciência Sociais, isto é, partindo de uma pergunta central de
investigação, que origina perguntas derivadas, procuram-se respostas através da
formulação, exploração e teste de hipóteses.
De acordo com os resultados do presente estudo podemos verificar que é o modelo
de formação utilizada na Academia Militar o mais rentável economicamente.
Desta forma, dadas as evidentes afinidades científicas existentes entre os cursos
seria pertinente uma reconfiguração da estrutura científica, durações e do perfil formativo
dos diferentes cursos. Assim, uma reorganização que elimine redundâncias e promova a
partilha de recursos possibilitará ganhos de eficiência na gestão e consequentemente
redução de custos.
Due to the current paradigm, on which measures for the rationalization of resources are constantly imposed to public entities, the Higher Education Public University Military Institutions are no exception, becoming increasingly urgent to bet on an efficient and effective management. In this context, Analytical Accounting increasingly assumes a dominant role in the analysis and control of costs per activity. The present research work is focused on the theme “The Administration Officers Training: Opportunities, Specificities and Contingencies in the path of a Professional Career”. Therefore, the main purpose of the present work is based on the calculation of the training costs of Administration students of the three branches of the Military Forces and thereby to be able to choose the most economically profitable model. In order to calculate the cost among the many existing options for the costing system, we based upon the method of Homogeneous Sections or Cost Centres. The structure of the work might be divided into two parts. The first part of a theoretical nature and the second part a most practical one. The adopted methodology had as reference the investigation method of Social Sciences. Therefore, from a central research question which originates derived questions, we seek for answers through the formulation, exploitation and hypothesis testing. According to the results of the following study, we can verify that the model used in Military Academy is the most profitable. Thus, given the evident existing scientific affinities among the courses, it would be of a major importance to restructure the scientific structure, duration and training profile of the different courses. This way, a reorganization which eliminates redundancies and promotes resources sharing will allow management efficiency gains and consequently costs reduction
Due to the current paradigm, on which measures for the rationalization of resources are constantly imposed to public entities, the Higher Education Public University Military Institutions are no exception, becoming increasingly urgent to bet on an efficient and effective management. In this context, Analytical Accounting increasingly assumes a dominant role in the analysis and control of costs per activity. The present research work is focused on the theme “The Administration Officers Training: Opportunities, Specificities and Contingencies in the path of a Professional Career”. Therefore, the main purpose of the present work is based on the calculation of the training costs of Administration students of the three branches of the Military Forces and thereby to be able to choose the most economically profitable model. In order to calculate the cost among the many existing options for the costing system, we based upon the method of Homogeneous Sections or Cost Centres. The structure of the work might be divided into two parts. The first part of a theoretical nature and the second part a most practical one. The adopted methodology had as reference the investigation method of Social Sciences. Therefore, from a central research question which originates derived questions, we seek for answers through the formulation, exploitation and hypothesis testing. According to the results of the following study, we can verify that the model used in Military Academy is the most profitable. Thus, given the evident existing scientific affinities among the courses, it would be of a major importance to restructure the scientific structure, duration and training profile of the different courses. This way, a reorganization which eliminates redundancies and promotes resources sharing will allow management efficiency gains and consequently costs reduction
Description
Keywords
Formação de Oficiais de Administração Custos de formação Contabilidade Analítica Método das Secções Homogéneas