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Publication
A monitorização de consumos na PSP: a sua importância na gestão institucional
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| 1.02 MB | Adobe PDF |
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Advisor(s)
Abstract(s)
AAdministração Pública, dentro da uma política de gestão de recursos e dos custos
associados, tem procurado desenvolver métodos que permitam essa mesma gestão, e por
conseguinte, também a Polícia de Segurança Pública, como parte integrante da
administração central do estado, a qual se encontra atenta a esta nova realidade, cada vez
mais importante na atividade de uma qualquer organização, quer seja pública ou privada,
vise ou não o lucro. Assim, foi intento do presente trabalho, de forma geral, identificar e
compreender o sistema de monitorização e controlo de custos definido para a
Administração Pública, e de forma específica o sistema instituído na PSP, no âmbito do
designado controlo de gestão, procurando, neste caso, distinguir a denominada
monitorização de consumos, na sua vertente custos, e na sua vertente consumos efetivos, e
qual a sua realidade atual, as suas vantagens e as suas vicissitudes, e promover em
perspetiva, para o futuro, uma maior discussão sobre a tarefa de monitorização e controlo
dos recursos financeiros e da gestão de recursos materiais, numa visão abrangente e
baseada em evidências, aquando da tomada de decisão na gestão das atividades
operacionais e administrativas e na aquisição de bens e serviços, para otimização dos
referidos recursos, numa visão macro e micro de eficiência e eficácia, almejando o alcance
dos objetivos pretendidos, com o menor gasto possível, considerando que estes são, e
sempre serão, limitados, direcionando as melhores políticas de gestão.
The Public Administration, within a policy of resource management and associated costs, has sought to develop methods that allow this management, and therefore, also the Public Security Police, as part of the central administration of the state, which is aware of this new reality, increasingly important in the activity of any organization, whether public or private, profit or not. Thus, it was the intent of this work, in general, to identify and understand the monitoring and cost control system defined for the Public Administration, and specifically the system established in the PSP, under the so-called management control, trying, in this case, to distinguish the consumption monitoring, in its cost side, and in its effective consumption side, and what is its current reality, its advantages and its vicissitudes, and to promote in perspective, for the future, a greater discussion about the task of monitoring and control of financial resources and management of material resources, in a comprehensive and evidence-based view, when making decisions on the management of operational and administrative activities and the acquisition of goods and services, to optimize these resources, in a macro and micro vision of efficiency and effectiveness, aiming to achieve the desired objectives, with the lowest possible expenditure, considering that these are, and always will be, limited, directing the best management policies
The Public Administration, within a policy of resource management and associated costs, has sought to develop methods that allow this management, and therefore, also the Public Security Police, as part of the central administration of the state, which is aware of this new reality, increasingly important in the activity of any organization, whether public or private, profit or not. Thus, it was the intent of this work, in general, to identify and understand the monitoring and cost control system defined for the Public Administration, and specifically the system established in the PSP, under the so-called management control, trying, in this case, to distinguish the consumption monitoring, in its cost side, and in its effective consumption side, and what is its current reality, its advantages and its vicissitudes, and to promote in perspective, for the future, a greater discussion about the task of monitoring and control of financial resources and management of material resources, in a comprehensive and evidence-based view, when making decisions on the management of operational and administrative activities and the acquisition of goods and services, to optimize these resources, in a macro and micro vision of efficiency and effectiveness, aiming to achieve the desired objectives, with the lowest possible expenditure, considering that these are, and always will be, limited, directing the best management policies
Description
Keywords
monitorização; controlo de gestão; custos; contabilidade; indicadores de
consumo; monitoring; management control; costs; accounting; consumption indicators