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Abstract(s)
Tendo presente as recomendações da Organização de Cooperação e
Desenvolvimento Económico (OCDE), acerca da avaliação do Processo Orçamental em
Portugal, constata-se que a qualidade deste processo é fundamental para a prossecução da
estabilidade financeira das Contas Públicas.
Neste enquadramento, procedeu-se ao desenvolvimento de um estudo de caso, no
qual foi aplicado o raciocínio dedutivo, partindo do conceito macroeconómico do
orçamento para o particular, com a análise do Processo de Planeamento Orçamental (PPO)
na Marinha Portuguesa, definindo-se para o efeito, três objetivos específicos com o intuito
de alcançar o objetivo geral.
Além da caracterização das quatro etapas da elaboração do PPO na Marinha, foram
também objeto de análise, neste trabalho, os procedimentos constantes da elaboração deste
processo no Exército e na Força Aérea Portuguesa. O recurso a entrevistas
semiestruturadas permitiu ainda, a identificação e fundamentação de novos procedimentos
que visaram sobretudo a melhoria da eficiência do PPO na Marinha.
Dos resultados obtidos, foi possível verificar, nos três ramos das Forças Armadas,
diversas formas de atuação em cada fase de execução do PPO, assim como reconhecer as
lacunas e os procedimentos bem estruturados, determinantes para promover a edificação de
contributos, passíveis de ser implementados na Marinha Portuguesa.
Abstract: Considering the recommendations of the Organization for Economic Cooperation and Development (OECD) as far as the evaluation of the Budgetary Process in Portugal is concerned, it is evident that this process accuracy is fundamental to the pursuit of the financial stability of Public Accounts. In this context, a case study was developed in which deductive reasoning was applied, starting from the macroeconomic concept of the budget for the individual, with the analysis of the Budget Planning Process (PPO) in the Portuguese Navy, defining itself for this purpose, three specific objectives in order to achieve the general objective. Beyond the characterization of the four stages in the development of the PPO in the Navy, it was also analyzed, the procedures in the preparation of this process in the Army and in the Portuguese Air Force. The use of semi-structured interviews also allowed to identify and justify new procedures which mainly aimed to improve the efficiency of the PPO in the Navy. From the obtained results, it was possible to verify in the three branches of the Armed Forces, distinct forms of action in each phase of execution of the PPO, as well as to recognize the gaps and the well-structured procedures, determinant to promote the construction of contributions, that could be implemented in the Portuguese Navy.
Abstract: Considering the recommendations of the Organization for Economic Cooperation and Development (OECD) as far as the evaluation of the Budgetary Process in Portugal is concerned, it is evident that this process accuracy is fundamental to the pursuit of the financial stability of Public Accounts. In this context, a case study was developed in which deductive reasoning was applied, starting from the macroeconomic concept of the budget for the individual, with the analysis of the Budget Planning Process (PPO) in the Portuguese Navy, defining itself for this purpose, three specific objectives in order to achieve the general objective. Beyond the characterization of the four stages in the development of the PPO in the Navy, it was also analyzed, the procedures in the preparation of this process in the Army and in the Portuguese Air Force. The use of semi-structured interviews also allowed to identify and justify new procedures which mainly aimed to improve the efficiency of the PPO in the Navy. From the obtained results, it was possible to verify in the three branches of the Armed Forces, distinct forms of action in each phase of execution of the PPO, as well as to recognize the gaps and the well-structured procedures, determinant to promote the construction of contributions, that could be implemented in the Portuguese Navy.
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Keywords
Processo de Planeamento Orçamental Processo Orçamental Qualidade do processo orçamental Eficiência Marinha Portuguesa Budgetary Planning Process Budgetary Process Quality of the budgetary process Efficiency Portuguese Navy