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Abstract(s)
Este trabalho tem por objetivo geral analisar as atividades de controle dos bens móveis
considerados permanentes dos Campis do Instituto Federal de Rondônia – IFRO, buscando
analisar como ocorrem os registros das atividade relativas ao controle dos bens dentro dos
Campis da Instituição, especificamente: o recebimento, a distribuição, a movimentação, os
inventários, assim como os registros de baixas patrimoniais, e, consequentemente,
identificar os obstáculos encontrados pelos servidores do no setor de patrimônio, no sentido
de apresentar uma informação patrimonial fidedigna. Neste estudo procuramos revisar os
principais conceitos teóricos associados ao controle de bens móveis. Esta pesquisa
segueuma abordagem metodológica exploratória, com recurso a técnicas de recolha e
tratamento de dados qualitativos e quantitativos. As técnicas aplicadas na coleta de dados
foram a pesquisa em documentos institucionais relacionados aos registros patrimoniais,
acrescentando as principais restrições patrimoniais apontadas no registro de conformidade
contábil de responsabilidade da Contadoria dos Campis. Utilizou-se questionários a todos
servidores do setor de patrimônio e de entrevistas aos gestores responsáveis pela área de
patrimônio da unidade. O resultado da pesquisa originou-se por meio da análise de
conteúdo cujas informações e interpretações foram demonstradas em quadros, com
narrativas explicativas detalhadas, registrando os apontamentos e sugestões gerados pelos
servidores do setor patrimônio e gestores responsáveis, com finalidade em contribuir na
gestão eficiente dos bens patrimoniais do Instituto Federal de Rondônia – IFRO.
This work has the general objective of analyzing the control activities of movable assets considered permanent on the Campis of the Federal Institute of Rondônia – IFRO, seeking to analyze how to examine the records of activity related to the control of assets within the Institution's Campis, specifically: receipt, distribution, distribution, inventories, as well as records of asset write-offs, and, consequently, identify the obstacles encountered by employees in the heritage sector, in order to present reliable asset information. In this study we seek to review the main theoretical concepts associated with the control of movable assets. This research follows an exploratory methodological approach, using qualitative and quantitative data collection and processing techniques. The techniques applied in data collection were research into institutional documents related to asset records, adding the main asset restrictions highlighted in the accounting compliance record under the responsibility of the Campis Accounting Office. Questionnaires were used for all employees in the heritage sector and interviews with managers responsible for the unit's heritage area. The result of the research originated through content analysis whose information and interpretations were demonstrated in tables, with planned explanatory narratives, recording the notes and suggestions generated by employees of the heritage sector and responsible managers, with specifically contributing to the efficient management of assets of the Federal Institute of Rondônia – IFRO.
This work has the general objective of analyzing the control activities of movable assets considered permanent on the Campis of the Federal Institute of Rondônia – IFRO, seeking to analyze how to examine the records of activity related to the control of assets within the Institution's Campis, specifically: receipt, distribution, distribution, inventories, as well as records of asset write-offs, and, consequently, identify the obstacles encountered by employees in the heritage sector, in order to present reliable asset information. In this study we seek to review the main theoretical concepts associated with the control of movable assets. This research follows an exploratory methodological approach, using qualitative and quantitative data collection and processing techniques. The techniques applied in data collection were research into institutional documents related to asset records, adding the main asset restrictions highlighted in the accounting compliance record under the responsibility of the Campis Accounting Office. Questionnaires were used for all employees in the heritage sector and interviews with managers responsible for the unit's heritage area. The result of the research originated through content analysis whose information and interpretations were demonstrated in tables, with planned explanatory narratives, recording the notes and suggestions generated by employees of the heritage sector and responsible managers, with specifically contributing to the efficient management of assets of the Federal Institute of Rondônia – IFRO.
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Keywords
Gestão bens móveis Informação patrimonial fidedigna Bens móveis Movable assets management Reliable asset information Movable assets