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Abstract(s)
A contabilidade de gestão surge no SNC-AP através da Norma de Contabilidade Pública 27, considerando a contabilidade de gestão como um dos três subsistemas da contabilidade pública, juntamente com a contabilidade financeira e contabilidade orçamental.
No Relatório n.º 2/2022 do Tribunal de Contas sobre a Aplicação dos novos referenciais contabilísticos na área da Defesa Nacional apurou-se a necessidade das entidades, onde está incluída a Marinha Portuguesa, implementarem a contabilidade de gestão nas suas organizações.
A área do comportamento dos custos, pertencente à contabilidade de gestão, analisa como os diversos custos se comportam, quando o nível de bens, serviços ou atividades varia, constituindo uma ferramenta de apoio para os gestores e decisores públicos quanto à identificação, agrupamento e previsão dos custos que incorrem nas suas organizações, financiadas pelas receitas públicas.
A presente dissertação de mestrado pretende edificar modelos de previsão dos custos operacionais das unidades navais, agrupando os navios pela sua respetiva classe.
Os modelos de previsão elaborados por classe dos navios com missões no âmbito do Dispositivo Naval Padrão, Forças Nacionais Destacadas e Compromissos Internacionais, foram construídos com base em médias, médias ponderadas, projeções gráficas, regressões lineares simples e regressões lineares múltiplas. Após a construção dos modelos de previsão com dados de 2018 a 2022, testou-se com dados de 2017 e 2023, comparou-se com modelo existente e apurou-se o melhor modelo, consoante os resultados obtidos.
Este estudo visa constituir um contributo para a área da contabilidade de gestão na Marinha Portuguesa, permitindo ainda ajudar numa orçamentação mais precisa dos custos operacionais a incorrer pelas unidades navais durante as suas missões, uma vez que se obtiveram resultados favoráveis na criação dos modelos, diminuindo o erro nos modelos de previsão existentes no Comando Naval.
Management accounting appears in the SNC-AP through Public Accounting Standard 27, considering management accounting as one of the three subsystems of public accounting, along with financial accounting and budget accounting. In Report no. 2/2022 of the Court of Auditors on the Application of the new accounting standards in the area of National Defence, the need for the entities of the analysed universe to implement management accounting in their organisations was determined, including the Portuguese Navy. The area of cost behaviour, belonging to management accounting, analyses how the costs behave, when the level of goods, services or activities varies, constituting a support tool for managers and public decision makers in identifying, grouping and forecasting the costs incurred in their organisations, financed by public revenues. This master's thesis aims to build forecasting models of operational costs of naval units, grouping ships by their respective class. The forecasting models elaborated by class of ships with missions in the scope of the Naval Ordinance Survey, Detached National Forces and International Engagements, were built based on averages, weighted averages, graphical projections, simple linear regressions and multiple linear regressions. After building the forecasting models with data from 2018 to 2022, they were tested with data from 2017 and 2023, compared with the existing model and the best model was determined according to the results obtained. This study aims to contribute to the field of management accounting in the Portuguese Navy, allowing for a more accurate budgeting of operational costs to be incurred by naval units during their missions, because with the creation of new models it was possible to obtain better results than the existing models.
Management accounting appears in the SNC-AP through Public Accounting Standard 27, considering management accounting as one of the three subsystems of public accounting, along with financial accounting and budget accounting. In Report no. 2/2022 of the Court of Auditors on the Application of the new accounting standards in the area of National Defence, the need for the entities of the analysed universe to implement management accounting in their organisations was determined, including the Portuguese Navy. The area of cost behaviour, belonging to management accounting, analyses how the costs behave, when the level of goods, services or activities varies, constituting a support tool for managers and public decision makers in identifying, grouping and forecasting the costs incurred in their organisations, financed by public revenues. This master's thesis aims to build forecasting models of operational costs of naval units, grouping ships by their respective class. The forecasting models elaborated by class of ships with missions in the scope of the Naval Ordinance Survey, Detached National Forces and International Engagements, were built based on averages, weighted averages, graphical projections, simple linear regressions and multiple linear regressions. After building the forecasting models with data from 2018 to 2022, they were tested with data from 2017 and 2023, compared with the existing model and the best model was determined according to the results obtained. This study aims to contribute to the field of management accounting in the Portuguese Navy, allowing for a more accurate budgeting of operational costs to be incurred by naval units during their missions, because with the creation of new models it was possible to obtain better results than the existing models.
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Keywords
Contabilidade de gestão Marinha Portuguesa Comportamento dos custos Modelos de Previsão Unidades Navais