A execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentes
Ano de defesa: | 2018 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | , |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Universidade Federal de Santa Maria
Centro de Ciências Sociais e Humanas |
Programa de Pós-Graduação: |
Programa de Pós-Graduação em Gestão de Organizações Públicas
|
Departamento: |
Administração Pública
|
País: |
Brasil
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://repositorio.ufsm.br/handle/1/16334 |
Resumo: | The present paper promoted a study at Federal University of Santa Maria (UFSM), which consisted of identifying, describing and mapping the budget and financial implementation process of consumer materials and permanent assets at the institution, as well as in the measurement of the costs of executing this process, in order to verify the possibility of optimizing the use of its resources. Because this is a study carried out in a public organization, we first present concepts about these organizations, as well as the institution in question, UFSM. Next, we present researches on the methodologies used in the processes mapping and costing in the public service, defining the most appropriate, and adapting it to the reality of the object of study. For the accomplishment of the work, a qualitative research was carried out, with a descriptive research. The data were obtained through interviews with the servers responsible for the execution of the processes tasks, in order to obtain a detailed description of the tasks performed during it. In addition, research was done on documents and on the budget and financial execution systems of the institution, in order to get an idea of the costs involved in the steps of the chosen process. The process mapping was done using Bizagi Modeler, a freeware processes management tool that allows the creation of many types of diagrams, using BPMN 2.0 notation. From the results obtained in the mapping, a new methodology was proposed to execute the process, with suggestions for improvements that impact both costs and speed of process. It should be noted that the main problems are the printing of unnecessary documents and the existence of redundant tasks. In this way, it was suggested a redesign of the structures of some sectors responsible for the process, as well as not printing about 90% of the original digital documents generated during its execution, which would make it faster and less costly for the Institution. |
id |
UFSM-20_7d437cf08b50f21047a191700ba6da14 |
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oai_identifier_str |
oai:repositorio.ufsm.br:1/16334 |
network_acronym_str |
UFSM-20 |
network_name_str |
Manancial - Repositório Digital da UFSM |
repository_id_str |
|
spelling |
2019-04-29T15:34:37Z2019-04-29T15:34:37Z2018-08-27http://repositorio.ufsm.br/handle/1/16334The present paper promoted a study at Federal University of Santa Maria (UFSM), which consisted of identifying, describing and mapping the budget and financial implementation process of consumer materials and permanent assets at the institution, as well as in the measurement of the costs of executing this process, in order to verify the possibility of optimizing the use of its resources. Because this is a study carried out in a public organization, we first present concepts about these organizations, as well as the institution in question, UFSM. Next, we present researches on the methodologies used in the processes mapping and costing in the public service, defining the most appropriate, and adapting it to the reality of the object of study. For the accomplishment of the work, a qualitative research was carried out, with a descriptive research. The data were obtained through interviews with the servers responsible for the execution of the processes tasks, in order to obtain a detailed description of the tasks performed during it. In addition, research was done on documents and on the budget and financial execution systems of the institution, in order to get an idea of the costs involved in the steps of the chosen process. The process mapping was done using Bizagi Modeler, a freeware processes management tool that allows the creation of many types of diagrams, using BPMN 2.0 notation. From the results obtained in the mapping, a new methodology was proposed to execute the process, with suggestions for improvements that impact both costs and speed of process. It should be noted that the main problems are the printing of unnecessary documents and the existence of redundant tasks. In this way, it was suggested a redesign of the structures of some sectors responsible for the process, as well as not printing about 90% of the original digital documents generated during its execution, which would make it faster and less costly for the Institution.O presente trabalho promoveu um estudo na UFSM, que consistiu na identificação, descrição e mapeamento do processo de execução orçamentária e financeira de materiais de consumo e bens permanentes na instituição, bem como na mensuração dos custos da execução deste processo, com o intuito de verificar a possibilidade otimização da utilização dos seus recursos. Por se tratar de um trabalho realizado em uma organização pública, são apresentados, primeiramente, conceitos a respeito destas organizações, bem como da instituição em questão, a UFSM. Em seguida, apresentam-se pesquisas sobre as metodologias utilizadas no Mapeamento de Processos e custeio no serviço público, definindo-se assim a mais adequada, e adaptando-a para a realidade do objeto de estudo. Para a consecução do trabalho, foi feita uma pesquisa qualitativa, com realização de pesquisa descritiva, onde os dados foram obtidos por meio de entrevistas com os servidores responsáveis pela execução das tarefas processos, a fim de obter uma descrição detalhada das tarefas desempenhadas durante os mesmos. Foram feitas, também, consultas a documentos e aos sistemas de execução orçamentária e financeira da instituição, para que se tivesse uma ideia dos custos envolvidos nas etapas do processo escolhido. O mapeamento do processo foi feito utilizando o Bizagi Modeler, uma ferramenta freeware de gestão de processos que permite a criação de diversos tipos de diagramas, utilizando a notação BPMN 2.0. A partir dos resultados obtidos no mapeamento, foi proposta uma nova metodologia para execução do processo, com sugestão de melhorias que impactam tanto nos custos quanto na celeridade processual. Pôde-se notar que os principais problemas consistem na impressão de documentos desnecessários e existência de tarefas redundantes. Desta forma, foi sugerido um redesenho das estruturas de alguns setores responsáveis pelo processo, bem como não imprimir cerca de 90% dos documentos nato-digitais gerados ao longo da sua execução, o que o tornaria mais célere e menos custoso para a Instituição.porUniversidade Federal de Santa MariaCentro de Ciências Sociais e HumanasPrograma de Pós-Graduação em Gestão de Organizações PúblicasUFSMBrasilAdministração PúblicaAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessProcessosGerência de processosCustosOrganizações públicasProcessesProcess managementCostsPublic organizationsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICAA execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentesBudgetary and financial implementation process in UFSM: an analysis by process mapping and cost measurement of consumer materials and permanent goodsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisFreitas, Clailton Ataídes dehttp://lattes.cnpq.br/6595942544054710Bender Filho, Reisolihttp://lattes.cnpq.br/9794436610539367Silva, Michael Gonçalves dahttp://lattes.cnpq.br/9922015284298889http://lattes.cnpq.br/0756973253300109Paines, André de Toledo6002002000096007c1322b6-2d00-4de7-b548-86d0f783084e6fb8526b-c479-456e-9162-b5fa42388e15aba31154-6717-477d-af99-6e82af79f3634ecfa780-ff45-48ab-870d-c9a0e3ce2209reponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALDIS_PPGGOP_2018_PAINES_ANDRE.pdfDIS_PPGGOP_2018_PAINES_ANDRE.pdfDissertação de Mestradoapplication/pdf2443336http://repositorio.ufsm.br/bitstream/1/16334/1/DIS_PPGGOP_2018_PAINES_ANDRE.pdf7f6b55e3cd60e25ca93fe0d132f0df27MD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; 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dc.title.por.fl_str_mv |
A execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentes |
dc.title.alternative.eng.fl_str_mv |
Budgetary and financial implementation process in UFSM: an analysis by process mapping and cost measurement of consumer materials and permanent goods |
title |
A execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentes |
spellingShingle |
A execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentes Paines, André de Toledo Processos Gerência de processos Custos Organizações públicas Processes Process management Costs Public organizations CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
A execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentes |
title_full |
A execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentes |
title_fullStr |
A execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentes |
title_full_unstemmed |
A execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentes |
title_sort |
A execução orçamentária e financeira da UFSM: uma análise via mapeamento de processo e mensuração dos custos dos materiais de consumo e bens permanentes |
author |
Paines, André de Toledo |
author_facet |
Paines, André de Toledo |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Freitas, Clailton Ataídes de |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/6595942544054710 |
dc.contributor.referee1.fl_str_mv |
Bender Filho, Reisoli |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/9794436610539367 |
dc.contributor.referee2.fl_str_mv |
Silva, Michael Gonçalves da |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/9922015284298889 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/0756973253300109 |
dc.contributor.author.fl_str_mv |
Paines, André de Toledo |
contributor_str_mv |
Freitas, Clailton Ataídes de Bender Filho, Reisoli Silva, Michael Gonçalves da |
dc.subject.por.fl_str_mv |
Processos Gerência de processos Custos Organizações públicas |
topic |
Processos Gerência de processos Custos Organizações públicas Processes Process management Costs Public organizations CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
dc.subject.eng.fl_str_mv |
Processes Process management Costs Public organizations |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
The present paper promoted a study at Federal University of Santa Maria (UFSM), which consisted of identifying, describing and mapping the budget and financial implementation process of consumer materials and permanent assets at the institution, as well as in the measurement of the costs of executing this process, in order to verify the possibility of optimizing the use of its resources. Because this is a study carried out in a public organization, we first present concepts about these organizations, as well as the institution in question, UFSM. Next, we present researches on the methodologies used in the processes mapping and costing in the public service, defining the most appropriate, and adapting it to the reality of the object of study. For the accomplishment of the work, a qualitative research was carried out, with a descriptive research. The data were obtained through interviews with the servers responsible for the execution of the processes tasks, in order to obtain a detailed description of the tasks performed during it. In addition, research was done on documents and on the budget and financial execution systems of the institution, in order to get an idea of the costs involved in the steps of the chosen process. The process mapping was done using Bizagi Modeler, a freeware processes management tool that allows the creation of many types of diagrams, using BPMN 2.0 notation. From the results obtained in the mapping, a new methodology was proposed to execute the process, with suggestions for improvements that impact both costs and speed of process. It should be noted that the main problems are the printing of unnecessary documents and the existence of redundant tasks. In this way, it was suggested a redesign of the structures of some sectors responsible for the process, as well as not printing about 90% of the original digital documents generated during its execution, which would make it faster and less costly for the Institution. |
publishDate |
2018 |
dc.date.issued.fl_str_mv |
2018-08-27 |
dc.date.accessioned.fl_str_mv |
2019-04-29T15:34:37Z |
dc.date.available.fl_str_mv |
2019-04-29T15:34:37Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/16334 |
url |
http://repositorio.ufsm.br/handle/1/16334 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.cnpq.fl_str_mv |
600200200009 |
dc.relation.confidence.fl_str_mv |
600 |
dc.relation.authority.fl_str_mv |
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dc.rights.driver.fl_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Gestão de Organizações Públicas |
dc.publisher.initials.fl_str_mv |
UFSM |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Administração Pública |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.source.none.fl_str_mv |
reponame:Manancial - Repositório Digital da UFSM instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
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Universidade Federal de Santa Maria (UFSM) |
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UFSM |
institution |
UFSM |
reponame_str |
Manancial - Repositório Digital da UFSM |
collection |
Manancial - Repositório Digital da UFSM |
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