Criação de processos produtivos para planejamento e execução orçamentária em instituição educacional pública no Brasil

Abstract

The recurrent economic and financial crises, since 2008, produce direct influence on Brazilian public agencies and impact the management of their budgetary resources linked to the operation. In Brazilian public educational institutions, the scenario is no different with the continuous decrease in funds, resulting from budget cuts, putting even more pressure on the way their resources are used. With this, the need to control budget and financial management grows. In this scenario, one possibility to improve budget planning and execution is the implementation of Business Process Management (BPM). Thus, this research aimed to create standards of procedures that involve planning and budget execution in IFES, seeking to identify failures and improve them. Considering the complexity of the theme, we chose to use the methodology of action research to achieve the proposed objectives, with data collection through the focus group strategy. The approach to the problem was carried out qualitatively, using the references presented to discuss the data. The data source of the study was all the processes related to the planning and execution of the IFE budget. From the results of the research, it was demonstrated the importance of standardization and optimization of the main processes of the sector, which enabled the creation of the framework to optimize the processes that involve the planning and budget execution at the Federal Institute of Espírito Santo.