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Authors
Abstract(s)
A existência de uma Admnistração Pública transparente está cada vez mais a
tornar-se uma necessidade e para lá chegar é importante adotar uma contabilidade de
gestão. Mediante este fator, este estágio tinha como objetivo tornar a gestão da divisão
sociocultural da Câmara Municipal de Arcos de Valdevez mais eficaz e eficiente através
de uma organização das suas despesas relativas ao ano de 2022 e da construção das
respetivas demonstrações dos resultados e sua análise.
Para realizar esse objetivo, foi necessário realizar primeiramente uma pesquisa
sobre o que era a transparência e accountability na Administração Pública assim como
era aplicada a contabilidade de gestão.Seguidamente, já em termos práticos, foi preciso
analisar os documentos fornecidos pelos serviços da divisão e através dos mesmos criar
um documento onde fosse claro e simples perceber onde são aplicados os recursos
públicos e fazer o seu estudo.
Por último foram construídas as demonstrações dos resultados de cada serviço e
respetivas conclusões.
Os resultados não foram surpreendentes uma vez que de ano para ano existe um
maior investimetno na área socicultural o que implica, maior parte das vezes, mais gastos
do que rendimentos e consequentemente resultados líquidios negativos.
Embora não seja uma situação favorável, o principal objetivo da Câmara
Municipal está a ser cumprido: uma cultura a que todos os cidadãos tenham acesso
contribuindo assim para o seu bem-estar e desenvolvimento da vila.
The existence of a Public Administration is increasingly becoming a necessity and to get there it is important to adopt a management accounting. Through this factor, this intership aimed to make the management of the sociocultural division of Municipality of Arcos de Valdevez more effective and efficient through an organization of its expenses for the year 2022 and the construction of the respective statements of results and their analysis. To accomplish this objective, it was necessary to first carry out a research on what was transparency and accountability in Public Administration as well as how management accounting was applies. Then, in practical terms, it was necessary to analyze the documents provided by the division’s services and through of them to create a document where it would be clear and simple to understand where public resources are applied and to study it. Finally, the demonstrations of the results of each service and respective conclusions were built. The results were not surprising since, from year to year, there is a greater investment in the social and cultural area, which implies, in most cases, more expenses than incomes and, consequently, negative net results. Although it is not a favorable situation, the main objective of the City Council is being fulfilled: a culture that all citizens have access to, thus contributing to their well-being and development of the town.
The existence of a Public Administration is increasingly becoming a necessity and to get there it is important to adopt a management accounting. Through this factor, this intership aimed to make the management of the sociocultural division of Municipality of Arcos de Valdevez more effective and efficient through an organization of its expenses for the year 2022 and the construction of the respective statements of results and their analysis. To accomplish this objective, it was necessary to first carry out a research on what was transparency and accountability in Public Administration as well as how management accounting was applies. Then, in practical terms, it was necessary to analyze the documents provided by the division’s services and through of them to create a document where it would be clear and simple to understand where public resources are applied and to study it. Finally, the demonstrations of the results of each service and respective conclusions were built. The results were not surprising since, from year to year, there is a greater investment in the social and cultural area, which implies, in most cases, more expenses than incomes and, consequently, negative net results. Although it is not a favorable situation, the main objective of the City Council is being fulfilled: a culture that all citizens have access to, thus contributing to their well-being and development of the town.
Description
Keywords
Eficiência Eficácia Contabilidade de gestão Cultura Organização de despesas Efficiency Effecttiveness Organization of expenses Management accounting Culture