O inter-relacionamento entre o planejamento e o orçamento na esfera pública municipal: estudo de caso na prefeitura municipal de Porto Alegre

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

This research is about the inter-relationship between the Planning and Budget Processes (P&O) in municipal public Administration, in which the Municipal Townhall of Porto Alegre has been studied. Based on the principal concepts related to P&O and the tool of Balanced Scorecard Administration (BSC) this research points to the fact that the inter-relations between Planning and Budget developed by PMPA presented advances. BSC has been a relevant tool in the viabilization of a sistemic and sistematic articulation between the strategic directions, the programms, projects/actions and indicating systems. However, some points have undergone a more detailed critical evaluation: i) the inter-relation and interdependence which exist between the P&O activities, stemming mainly from the budget restrictions of: payrole and the exigencies of the federal legislation; ii) the adoption of advanced administration methods, nevertheless contributing to provide a bigger rationality to the P&O process; it is shown form a more ample perspective of the different economical and social interests, stemming from a highly political vision; iii) the new propositions of administration will find objective resistance due to the proposed changes from the PMPA professional; iv) the necessity to deepen the bettering potencialities in the inter-relation of P&O, considering the adoption of the better administration practices, the continuous profissionalization of the public sector and the bettering of the elaborated diagnosis, so that they will become each time more sistemics

ASSUNTO(S)

planejamento public administration planning administracao administração pública balanced scorecard orçamento município balanced scorecard municipal budget

ACESSO AO ARTIGO

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