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Abstract(s)
O planejamento orçamentário de investimentos ocupa lugar de destaque nas discussões dos
recém-criados Institutos Federais de Educação, Ciência e Tecnologia (IFs). Isso porque as
práticas orçamentárias não são objetivas e sofrem com os cortes e contingenciamentos
orçamentários. Neste contexto, este trabalho destina-se a investigar qual a instrumento
utilizado pelos gestores dos IFs na tomada de decisão para a execução do orçamento de
investimento, mais precisamente na ação denominada de “20RG”. Motivou a realização da
pesquisa o entendimento de que o planejamento é uma ferramenta importante para alcançar
os objetivos institucionais, ou seja, essencial para superar as adversidades e de fundamental
importância para o contexto brasileiro das instituições públicas de ensino. Fundamentada
nos estudos que abordam os conceitos de gestão pública, orçamento público, planejamento,
criação e expansão dos IFs e o seu planejamento, esta pesquisa classifica-se como
exploratória e bibliográfica. A abordagem foi quantitativa, sendo os dados coletados por
meio de questionário misto, enviado para os 37 Pró-Reitores de Administração das
instituições públicas federais de ensino pesquisadas. Os resultados mostram que o
planejamento é percecionado pelos sujeitos como um instrumento importante para os IFs, e
que se materializa no Plano de Desenvolvimento Institucional (PDI), no Plano de Ação
Anual (PAA) e/ou o Plano de Trabalho Anual (PTA). Por fim, observou-se que, para os
IFs, não só é fundamental o planejamento, mas também é necessário um planejamento
estratégico para coordenar e lidar com as mudanças do ambiente institucional público
brasileiro, mediados com promessas e incertezas. Além disso, o estudo mostra que a
participação de todos no planejamento é considerada essencial para superar essas
adversidades, otimizar recursos e aumentar a possibilidade de alcançar os objetivos e
diminuir o erro.
Budgetary investment planning occupies a prominent place in the discussions of the newly created Federal Institutes of Education, Science and Technology (IF). This is because budgetary practices are not objective and suffer from budget cuts and contingencies. In this context, this work aims to investigate which instrument used by IF managers in decision making for the implementation of the investment budget, more specifically in the action called "20RG". It motivated the realization of the research the understanding that planning is an important tool to reach the institutional objectives, that is, essential to overcome the adversities and of fundamental importance for the Brazilian context of public educational institutions. Based on the studies that approach the concepts of public management, public budget, planning, creation and expansion of IF and their planning, this research is classified as exploratory and bibliographical. The approach was quantitative, being the data collected through a mixed questionnaire, sent to the 37 Pro-rectors of Administration of the federal public educational institutions researched. The results show that planning is perceived by the individuals as an important instrument for the IF, and is materialized in the Institutional Development Plan, the Annual Action Plan and/or the Annual Work Plan. Finally, it was observed that, for IF, planning is not only fundamental, but strategic planning is also necessary to coordinate and deal with changes in the Brazilian public institutional environment, mediated by promises and uncertainties. In addition, the study shows that everyone's participation in planning is considered essential to overcome these adversities, optimize resources and increase the possibility of achieving goals and reducing error.
Budgetary investment planning occupies a prominent place in the discussions of the newly created Federal Institutes of Education, Science and Technology (IF). This is because budgetary practices are not objective and suffer from budget cuts and contingencies. In this context, this work aims to investigate which instrument used by IF managers in decision making for the implementation of the investment budget, more specifically in the action called "20RG". It motivated the realization of the research the understanding that planning is an important tool to reach the institutional objectives, that is, essential to overcome the adversities and of fundamental importance for the Brazilian context of public educational institutions. Based on the studies that approach the concepts of public management, public budget, planning, creation and expansion of IF and their planning, this research is classified as exploratory and bibliographical. The approach was quantitative, being the data collected through a mixed questionnaire, sent to the 37 Pro-rectors of Administration of the federal public educational institutions researched. The results show that planning is perceived by the individuals as an important instrument for the IF, and is materialized in the Institutional Development Plan, the Annual Action Plan and/or the Annual Work Plan. Finally, it was observed that, for IF, planning is not only fundamental, but strategic planning is also necessary to coordinate and deal with changes in the Brazilian public institutional environment, mediated by promises and uncertainties. In addition, the study shows that everyone's participation in planning is considered essential to overcome these adversities, optimize resources and increase the possibility of achieving goals and reducing error.
Description
Keywords
Orçamento público Instituto Federal Expansão e reestruturação Planejamento Budget Business planning Federal Institute Expansion and restructuring