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Planeamento e Gestão Financeira Pública
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| 18.87 MB | Adobe PDF |
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Abstract(s)
Este trabalho de investigação aplicada resulta de um esforço sistemático, na procura de melhorias nas técnicas gestionárias, no que concerne ao planeamento, execução e controlo, da Lei de Programação Militar (LPM), como principal meio de financiamento dos investimentos públicos realizados no sector da Defesa.
Assim sendo, este trabalho tem como principal objectivo, a identificação clara das mudanças estruturais ao nível do planeamento, controlo e execução, decorrentes daimplementação de sistemas de informação de gestão adequados e das consequências que advêm na elaboração de um planeamento mais eficaz.
Não obstante, este trabalho possui um carácter qualitativo sendo dada primazia à utilização de inquéritos por entrevista, sem esquecer as análises documentais e estatísticas referentes às temáticas abordadas no conteúdo deste trabalho. Para tal entrevistaram-se entidades no sector da Defesa que, de alguma forma, participam activamente no planeamento, execução e controlo da LPM.
Para concluir, de referir que os problemas associados ao planeamento, execução e controlo da LPM padecem de algumas lacunas, que acarretam graves problemas, como a cativação das dotações orçamentais ou cortes orçamentais. Assim, deverão ser implementadas medidas para centralizar e detalhar o planeamento e aumentar as taxas de execução, utilizando como ferramenta o Sistema Integrado de Gestão (SIG) recorrendo ao Plano de Actividades (PA).
Abstract This applied research work, is the result of a systematic effort, on the search of improvements in the management techniques, on what concerns to the planning, execution and control, of the Military Programming Law (MPL), which is main way of financing public investments in the Defense area. Besides that, the work has as objectives, the clear identification of structural changes in planning, controlling and execution, forward the implementation of a suitable Management Information System (MIS). Although, this work has a qualitative source, priority was given to the use of interview inquiries, referring documentary and statistical analyses themes on the frame of this work. For that, entities in the Defense area related whit the planning, execution and control of the MPL had been interviewed. In conclusion, the problems associated to the planning, execution and control of the MPL suffer of some gaps, can cause serious difficulties, such as the budgetary retain or budgetary endowments or cuts. Therefore, measures should be taken to centralize the planning process and increase the execution levels, using the Integrated Management System (IMG) resourcing to the Activities Plan (AP).
Abstract This applied research work, is the result of a systematic effort, on the search of improvements in the management techniques, on what concerns to the planning, execution and control, of the Military Programming Law (MPL), which is main way of financing public investments in the Defense area. Besides that, the work has as objectives, the clear identification of structural changes in planning, controlling and execution, forward the implementation of a suitable Management Information System (MIS). Although, this work has a qualitative source, priority was given to the use of interview inquiries, referring documentary and statistical analyses themes on the frame of this work. For that, entities in the Defense area related whit the planning, execution and control of the MPL had been interviewed. In conclusion, the problems associated to the planning, execution and control of the MPL suffer of some gaps, can cause serious difficulties, such as the budgetary retain or budgetary endowments or cuts. Therefore, measures should be taken to centralize the planning process and increase the execution levels, using the Integrated Management System (IMG) resourcing to the Activities Plan (AP).
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Keywords
Defesa Execução Controlo Investimento Racionalização
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Academia Militar. Direção de Ensino