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A aplicação da ótica económica na PSP: O caso das operações de fiscalização de trânsito
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| 1.51 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Num contexto de redução da despesa e de controlo dos gastos no setor público, a gestão dos recursos do Estado tem vindo a ser tema central em Portugal.
Nesse sentido, as instituições sob administração direta do Estado devem ser conhecedoras dos custos e dos proveitos associados aos produtos fundamentais da sua atividade, especialmente aqueles que ingerem sob a esfera dos direitos fundamentais dos cidadãos, em benefício da prestação de contas e da transparência.
No presente estudo procurou-se abordar o enquadramento do Estado e da polícia enquanto garantes da segurança, o papel da contabilidade analítica nas novas teorias de gestão pública e a figura da operação de fiscalização de trânsito como parte integrante da segurança rodoviária.
Numa vertente económica determinaram-se os custos e os proveitos para a PSP associados a 171 operações de fiscalização de trânsito desenvolvidas pela Divisão de Trânsito do Comando Metropolitano de Lisboa da PSP no ano de 2015.
Concluiu-se que os custos superam os proveitos, destacando-se a importância do conhecimento contabilístico, bem como do papel preventivo das operações de fiscalização de trânsito no âmbito da segurança rodoviária.
Concomitantemente procurou-se estabelecer a relação entre a variável dependente proveitos operacionais, e os preditores (custos administrativos, materiais, recursos humanos e totais; condutores testados, veículos fiscalizados e duração das OFT), com a aplicação do modelo de regressão linear múltipla.
In a context of expense reduce and spent control on public sector, the management of State resources has been a central topic of discussion in Portugal. Therefore, institutions under State direct administration must be aware of the costs and benefits associated with their core products of activity, especially those which interfere with the citizens’ fundamental rights, contributing to accountability and transparency. The present thesis addressed State and police responsibility for ensuring security, the analytical accounting role in new public management theories and traffic stop operations as a part of road safety. On an economical approach, costs and profits associated with 171 traffic stop operations carried out by the PSP Lisbon Traffic Division in 2015 were determined. We drew the conclusion that costs overcome profits, highlighting the importance of accounting knowledge, as well as the preventive role of traffic stop operations in the road safety context. Concomitantly, the association between the dependent variable operational benefits and the predictors was determined (administrative costs, equipment costs, human resources costs and total costs, tested drivers, checked vehicles and OFT duration) through the application of the multiple linear regression model.
In a context of expense reduce and spent control on public sector, the management of State resources has been a central topic of discussion in Portugal. Therefore, institutions under State direct administration must be aware of the costs and benefits associated with their core products of activity, especially those which interfere with the citizens’ fundamental rights, contributing to accountability and transparency. The present thesis addressed State and police responsibility for ensuring security, the analytical accounting role in new public management theories and traffic stop operations as a part of road safety. On an economical approach, costs and profits associated with 171 traffic stop operations carried out by the PSP Lisbon Traffic Division in 2015 were determined. We drew the conclusion that costs overcome profits, highlighting the importance of accounting knowledge, as well as the preventive role of traffic stop operations in the road safety context. Concomitantly, the association between the dependent variable operational benefits and the predictors was determined (administrative costs, equipment costs, human resources costs and total costs, tested drivers, checked vehicles and OFT duration) through the application of the multiple linear regression model.
Description
Keywords
Polícia de Segurança Pública Administração pública Contabilidade analítica Operações de fiscalização de trânsito Ótica económica