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Publication
Otimização do SIG/DN na gestão de imobilizado no Exército
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Authors
Advisor(s)
Abstract(s)
O presente Trabalho de Investigação Aplicada subordinado ao tema “Otimização do
SIG/DN na Gestão de Imobilizado no Exército”, emerge no plano de estudos do Mestrado
Integrado em Administração Militar.
Sabendo que o Exército é parte integrante da Administração Direta do Estado e que
esta se rege pelo Plano Oficial de Contabilidade Pública, a Contabilidade Patrimonial
assume relevância na prestação de contas da organização, manifestando -se nas contas da
classe 4 – Imobilizado e classe 3 – Existências, refletidas no Balanço.
Este plano foi introduzido no Exército, em simultâneo com a implementação do
Sistema Integrado de Gestão do Ministério da Defesa Nacional, tendo sido dada maior
importância à contabilidade orçamental e deixando a contabilidade patrimonial por
implementar. Mais tarde, com as anotações do Tribunal de Contas, quanto às contas do
Balanço, o Exército avançou com a implementação do módulo de Asset Accounting do
Sistema Integrado de Gestão, realizando uma migração de dados do sistema logístico em
vigor, Gestão de Reabastecimento para o Windows.
A migração em questão não foi totalmente implementada e desde essa data que não
se registaram evoluções significativas no módulo de Gestão de Imobilizado, o que se refletiu
em erros na informação para a prestação de contas.
Neste âmbito, procurou-se entender a gestão de imobilizado, olhando a realidade das
demais forças militares, de modo a identificar lacunas à nossa gestão e propondo desafios
para melhorar a gestão de imobilizado, utilizando o módulo.
Assim, conclui-se que o módulo de Asset Accounting é suficiente para efetuar a
Gestão de Imobilizado, desde que extinto o software de Gestão de Reabastecimento para o
Windows.
Do mesmo modo, sugere-se ao Exército que aceite os conceitos de Imobilizado e
Existências da contabilidade patrimonial, estabeleça relações de cooperação entre os órgãos
logístico e financeiro, dê formação aos utilizadores e constitua uma equipa dedicada
unicamente à correção dos dados em sistema. Por fim, deve-se explorar no módulo de Asset Accounting a localização de
imobilizados, a leitura ótica de códigos de barras, introduzir a informação contabilística dos
bens militares em sistema e fazer um levantamento, através de inventários, dos imobilizados
registados como existências.
Abstract The present Applied Investigation Work subordinated to the theme “SIG/DN’s Optimization in the Asset Management of the Portuguese Army”, emerges from the study plan of the Integrated Master’s degree in Military Management. Knowing that the Army is an integrant part of the Direct Public Administration of the State, and that it is managed by the Official P lan of Public Accounting, the Patrimonial Accounting takes relevance in the provision of organization accounts, manifesting in the accounts of the class 4 – Asset and class 3 – Existences, reflected in the Balance. This plan was introduced in the Army, simultaneously with the implementation of the Integrated System of the National Defence Ministry, being given the greatest importance to the budget accounting, and leaving the patrimonial accounting unimplemented. Later, with the annotations of the Court of Auditors, as for the accounts of the Balance, the Army advanced with the implementation of the Asset Accounting module of the Integrated Management System, making a data migration of the logistical system in vigour, Resupply Management for Windows. The migration in question was not totally implemented and since that date no significant evolutions have been recorded in the module of Asset Management, what reflected in errors in the information used on the accountability. In this field, we sought to understand the asset management, looking to the reality of all of the military forces, so the identification of gaps to our management and proposing challenges to improve the asset’s management, using the module. Therefore, it is concluded that the module of Asset Accounting is sufficient to do the asset management, substituting the software of Resupply Management for Windows. It is also suggested to the Army that it embraces the concepts of the Asset’s Management and Existences of the patrimonial accounting, to establish relationships of cooperation between the logistical and financial organs, giving instructions to the users and establish a dedicated team for the sole purpose of correcting the system’s data. Lastly, the module of Asset Accounting should be explored, namely the localization of assets, the optical reading of bar codes, introducing the accounting information of the military assets in the system, and to make an inventory , of the assets registered as existences.
Abstract The present Applied Investigation Work subordinated to the theme “SIG/DN’s Optimization in the Asset Management of the Portuguese Army”, emerges from the study plan of the Integrated Master’s degree in Military Management. Knowing that the Army is an integrant part of the Direct Public Administration of the State, and that it is managed by the Official P lan of Public Accounting, the Patrimonial Accounting takes relevance in the provision of organization accounts, manifesting in the accounts of the class 4 – Asset and class 3 – Existences, reflected in the Balance. This plan was introduced in the Army, simultaneously with the implementation of the Integrated System of the National Defence Ministry, being given the greatest importance to the budget accounting, and leaving the patrimonial accounting unimplemented. Later, with the annotations of the Court of Auditors, as for the accounts of the Balance, the Army advanced with the implementation of the Asset Accounting module of the Integrated Management System, making a data migration of the logistical system in vigour, Resupply Management for Windows. The migration in question was not totally implemented and since that date no significant evolutions have been recorded in the module of Asset Management, what reflected in errors in the information used on the accountability. In this field, we sought to understand the asset management, looking to the reality of all of the military forces, so the identification of gaps to our management and proposing challenges to improve the asset’s management, using the module. Therefore, it is concluded that the module of Asset Accounting is sufficient to do the asset management, substituting the software of Resupply Management for Windows. It is also suggested to the Army that it embraces the concepts of the Asset’s Management and Existences of the patrimonial accounting, to establish relationships of cooperation between the logistical and financial organs, giving instructions to the users and establish a dedicated team for the sole purpose of correcting the system’s data. Lastly, the module of Asset Accounting should be explored, namely the localization of assets, the optical reading of bar codes, introducing the accounting information of the military assets in the system, and to make an inventory , of the assets registered as existences.
Description
Keywords
Gestão de Imobilizado Sistema Integrado de Gestão do Ministério da Defesa Nacional Imobilizado Existências Gestão de Reabastecimento para o Windows
Citation
Publisher
Academia Militar. Direção de Ensino