Gestão orçamentária: o caso da UFSM
Ano de defesa: | 2013 |
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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
|
Programa de Pós-Graduação: |
Programa de Pós-Graduação em Administração
|
Departamento: |
Administração
|
País: |
BR
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://repositorio.ufsm.br/handle/1/4655 |
Resumo: | Public administration went through different reforms to achieve their current characteristics. Among the objects of this study, there is the public budget, a regulatory framework of revenues and expenses in public institutions. Inside UFSM, budget resources are distributed according to the Resource Distribution Index (IDR). This study investigates the perception of different agents on the distribution and budget management at Federal University of Santa Maria (UFSM). A survey among managers of the institution teaching centers (center directors and deputy directors, heads of department, undergraduate and graduate students coordinators and their secretaries and financial secretaries) was carried out with this purpose. A structured questionnaire was adopted as an instrument of data collection, consisting of seventy-two questions that approached demographic variables and questions concerning knowledge and perception of the University budget. The Exploratory Factor Analysis was used as a technique to identify factors related to the institution's budget, and subsequently the Bartlett's test of sphericity and measure of Kaiser-Meyer-Olkin were used, by which resource factors, conceptualization, projection, annual expenditures, relevance , disabilities, terms, practice, transparency, daily wages and tickets, permanent, distribution and accountability were pointed out. Results showed that the factor regarding to resources distribution obtained low values in knowledge level, characterizing a low level of knowledge concerning the criteria of resources distribution among the rectory and teaching units, and among the units of teaching centers. It was also recorded that the deadlines for the release and utilization of financial resources are not adequate. Actions should be performed in order to improve the transparency level between rectory and teaching centers as well as between teaching centers and their administrative units, regarding the distribution of resources. |
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2017-04-242017-04-242013-07-02ALVES, Rui Tiago de Moraes. Budget management: the case of UFSM. 2013. 98 f. Dissertação (Mestrado em Administração) - Universidade Federal de Santa Maria, Santa Maria, 2013.http://repositorio.ufsm.br/handle/1/4655Public administration went through different reforms to achieve their current characteristics. Among the objects of this study, there is the public budget, a regulatory framework of revenues and expenses in public institutions. Inside UFSM, budget resources are distributed according to the Resource Distribution Index (IDR). This study investigates the perception of different agents on the distribution and budget management at Federal University of Santa Maria (UFSM). A survey among managers of the institution teaching centers (center directors and deputy directors, heads of department, undergraduate and graduate students coordinators and their secretaries and financial secretaries) was carried out with this purpose. A structured questionnaire was adopted as an instrument of data collection, consisting of seventy-two questions that approached demographic variables and questions concerning knowledge and perception of the University budget. The Exploratory Factor Analysis was used as a technique to identify factors related to the institution's budget, and subsequently the Bartlett's test of sphericity and measure of Kaiser-Meyer-Olkin were used, by which resource factors, conceptualization, projection, annual expenditures, relevance , disabilities, terms, practice, transparency, daily wages and tickets, permanent, distribution and accountability were pointed out. Results showed that the factor regarding to resources distribution obtained low values in knowledge level, characterizing a low level of knowledge concerning the criteria of resources distribution among the rectory and teaching units, and among the units of teaching centers. It was also recorded that the deadlines for the release and utilization of financial resources are not adequate. Actions should be performed in order to improve the transparency level between rectory and teaching centers as well as between teaching centers and their administrative units, regarding the distribution of resources.A administração pública passou por diferentes reformas até chegar às suas características atuais. Dentre os seus objetos de estudo está o orçamento público, que é o marco regulador das receitas e despesas nas instituições públicas. Dentro da UFSM, os recursos orçamentários são distribuídos conforme o Índice de Distribuição de Recursos (IDR). O presente estudo buscou analisar a percepção dos diferentes agentes sobre a distribuição e a gestão orçamentária na Universidade Federal de Santa Maria (UFSM). Para isso, realizou-se uma pesquisa do tipo descritiva, quantitativa quanto ao método e classificada como um estudo de caso dentre os gestores dos centros de ensino da instituição (diretores e vice-diretores de centro, chefes de departamento, coordenadores de curso de graduação e pós-graduação e seus respectivos secretários bem como os secretários financeiros), totalizando uma amostra de 111 questionários preenchidos. Como instrumento de coleta de dados adotou-se um questionário estruturado, composto por setenta e duas questões, que abordaram variáveis demográficas e questões relacionadas ao conhecimento e percepção do orçamento universitário. Como técnica principal para identificar os fatores relacionados ao orçamento da instituição foi utilizada a Análise Fatorial Exploratória e posteriormente o teste de esfericidade de Bartlett e a medida de Kaiser-Meyer-Olkin, onde foram apontados os fatores recursos, conceituação, projeção, gastos anuais, relevância, deficiências, prazos, prática, transparência, diárias e passagens, permanente, distribuição e prestação de contas. Os resultados mostraram que o fator referente à distribuição dos recursos obteve baixos valores no nível de conhecimento, caracterizando assim um baixo nível de conhecimento a respeito dos critérios de distribuição de recursos entre a reitoria e unidades de ensino e entre as unidades dos centros de ensino. Foi registrado também que os prazos para liberação e utilização dos recursos financeiros não é adequado. Devem ser feitas ações para melhorar o nível de transparência entre a reitoria e centros de ensino, bem como destes com as suas unidades administrativas no que tange a distribuição de recursos.application/pdfporUniversidade Federal de Santa MariaPrograma de Pós-Graduação em AdministraçãoUFSMBRAdministraçãoOrçamento universitárioServidores da UFSMReceitas e despesasGestão públicaUniversity budgetUFSM civil servantsRevenues and expendituresPublic managementCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOGestão orçamentária: o caso da UFSMBudget management: the case of UFSMinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisVieira, Kelmara Mendeshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4762909U6Pereira, Breno Augusto Dinizhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4706963E7Zamberlan, João Fernandohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4125067U8http://lattes.cnpq.br/0531108507223818Alves, Rui Tiago de Moraes6002000000064005003005005002e0d9da1-541d-4b9e-a97a-6a6ab3095c47cc367fe1-7d3c-4217-b710-ecdb8af42038c73ab90a-3bed-4e2e-91a9-70b7f7a9d3658d262e83-4e24-44c1-8fb9-17fdb4754e94info:eu-repo/semantics/openAccessreponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALALVES, RUI TIAGO DE MORAES.pdfapplication/pdf690788http://repositorio.ufsm.br/bitstream/1/4655/1/ALVES%2c%20RUI%20TIAGO%20DE%20MORAES.pdf892ad9958477b4473d2372790eaa0d95MD51TEXTALVES, RUI TIAGO DE MORAES.pdf.txtALVES, RUI TIAGO DE MORAES.pdf.txtExtracted texttext/plain210313http://repositorio.ufsm.br/bitstream/1/4655/2/ALVES%2c%20RUI%20TIAGO%20DE%20MORAES.pdf.txtae2db495d18a7a0d7a344e1ebcf0f77cMD52THUMBNAILALVES, RUI TIAGO DE MORAES.pdf.jpgALVES, RUI TIAGO DE MORAES.pdf.jpgIM Thumbnailimage/jpeg4592http://repositorio.ufsm.br/bitstream/1/4655/3/ALVES%2c%20RUI%20TIAGO%20DE%20MORAES.pdf.jpgce1494ad0db41b418dc5acae603fb9ddMD531/46552022-07-06 11:22:51.83oai:repositorio.ufsm.br:1/4655Repositório Institucionalhttp://repositorio.ufsm.br/PUBhttp://repositorio.ufsm.br/oai/requestopendoar:39132022-07-06T14:22:51Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.por.fl_str_mv |
Gestão orçamentária: o caso da UFSM |
dc.title.alternative.eng.fl_str_mv |
Budget management: the case of UFSM |
title |
Gestão orçamentária: o caso da UFSM |
spellingShingle |
Gestão orçamentária: o caso da UFSM Alves, Rui Tiago de Moraes Orçamento universitário Servidores da UFSM Receitas e despesas Gestão pública University budget UFSM civil servants Revenues and expenditures Public management CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
title_short |
Gestão orçamentária: o caso da UFSM |
title_full |
Gestão orçamentária: o caso da UFSM |
title_fullStr |
Gestão orçamentária: o caso da UFSM |
title_full_unstemmed |
Gestão orçamentária: o caso da UFSM |
title_sort |
Gestão orçamentária: o caso da UFSM |
author |
Alves, Rui Tiago de Moraes |
author_facet |
Alves, Rui Tiago de Moraes |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Vieira, Kelmara Mendes |
dc.contributor.advisor1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4762909U6 |
dc.contributor.referee1.fl_str_mv |
Pereira, Breno Augusto Diniz |
dc.contributor.referee1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4706963E7 |
dc.contributor.referee2.fl_str_mv |
Zamberlan, João Fernando |
dc.contributor.referee2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4125067U8 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/0531108507223818 |
dc.contributor.author.fl_str_mv |
Alves, Rui Tiago de Moraes |
contributor_str_mv |
Vieira, Kelmara Mendes Pereira, Breno Augusto Diniz Zamberlan, João Fernando |
dc.subject.por.fl_str_mv |
Orçamento universitário Servidores da UFSM Receitas e despesas Gestão pública |
topic |
Orçamento universitário Servidores da UFSM Receitas e despesas Gestão pública University budget UFSM civil servants Revenues and expenditures Public management CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
dc.subject.eng.fl_str_mv |
University budget UFSM civil servants Revenues and expenditures Public management |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
description |
Public administration went through different reforms to achieve their current characteristics. Among the objects of this study, there is the public budget, a regulatory framework of revenues and expenses in public institutions. Inside UFSM, budget resources are distributed according to the Resource Distribution Index (IDR). This study investigates the perception of different agents on the distribution and budget management at Federal University of Santa Maria (UFSM). A survey among managers of the institution teaching centers (center directors and deputy directors, heads of department, undergraduate and graduate students coordinators and their secretaries and financial secretaries) was carried out with this purpose. A structured questionnaire was adopted as an instrument of data collection, consisting of seventy-two questions that approached demographic variables and questions concerning knowledge and perception of the University budget. The Exploratory Factor Analysis was used as a technique to identify factors related to the institution's budget, and subsequently the Bartlett's test of sphericity and measure of Kaiser-Meyer-Olkin were used, by which resource factors, conceptualization, projection, annual expenditures, relevance , disabilities, terms, practice, transparency, daily wages and tickets, permanent, distribution and accountability were pointed out. Results showed that the factor regarding to resources distribution obtained low values in knowledge level, characterizing a low level of knowledge concerning the criteria of resources distribution among the rectory and teaching units, and among the units of teaching centers. It was also recorded that the deadlines for the release and utilization of financial resources are not adequate. Actions should be performed in order to improve the transparency level between rectory and teaching centers as well as between teaching centers and their administrative units, regarding the distribution of resources. |
publishDate |
2013 |
dc.date.issued.fl_str_mv |
2013-07-02 |
dc.date.accessioned.fl_str_mv |
2017-04-24 |
dc.date.available.fl_str_mv |
2017-04-24 |
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.citation.fl_str_mv |
ALVES, Rui Tiago de Moraes. Budget management: the case of UFSM. 2013. 98 f. Dissertação (Mestrado em Administração) - Universidade Federal de Santa Maria, Santa Maria, 2013. |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/4655 |
identifier_str_mv |
ALVES, Rui Tiago de Moraes. Budget management: the case of UFSM. 2013. 98 f. Dissertação (Mestrado em Administração) - Universidade Federal de Santa Maria, Santa Maria, 2013. |
url |
http://repositorio.ufsm.br/handle/1/4655 |
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por |
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openAccess |
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Universidade Federal de Santa Maria |
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UFSM |
dc.publisher.country.fl_str_mv |
BR |
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Administração |
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Universidade Federal de Santa Maria |
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