KNOWLEDGE OF PLANNING AND BUDGET OF THE VISION ADMINISTRATORS: A STUDY IN PRIVATE INSTITUTIONS OF HIGHER EDUCATION IN NATAL-RN / O CONHECIMENTO DE PLANEJAMENTO E ORÇAMENTO NA VISÃO DOS GESTORES: UM ESTUDO NAS INSTITUIÇÕES PARTICULARES DE ENSINO SUPERIOR EM NATAL-RN.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The first object of this study is investigate how the managers of Higher Education Institutions - HEI private of Natal see and interpret the planning and budget, trying to establish the relationship between them. To suport and achieve the objective proposed, it has been done exploratory researchs, descriptive and explanatory: a literature review in order to know what had already been explored in literature on the subject, a survey to clarify the interpretation of managers on planning and budget and explain the perceived relationship between these two tools and knowledge between them and the importance attached by managers. The searches were conclusive as a tool for data collection a structured questionnaire, originally proposed by Vendramini (1996), which used the Likert scale to measure the degree of agreement and disagreement with the statements listed, applied to a sample of 31 managers. The data were processed using techniques of descriptive statistics, cluster analysis and factor analysis with the help of the MS Excel and SPSS. The results showed much similarity between the managers of interpretations: the level of knowledge about the planning is quite high, while, on budget, is a little smaller, but, still, satisfactory, with regard to the importance given to these tools, the planning continued seen with a higher degree, as a consequence of less immediate knowledge of the basic concept of budget. The evaluation of the relationship between these tools helped identify the vision of managers and managerial factors of greatest influence on their perceptions of the tools: it was found that the planning for them is the reasoning of the decision making process, involving internal and external variables, rational aspects and intuitive and that there is a need for a well-defined budget proposals aligned with the availability and allocation of resources in IES. Finally, it appears that the managers have good reasons on the planning, but that we must improve their knowledge and practices on budget.

ASSUNTO(S)

institutions of higher education private. planning. budget. management academics. economic and financial management. knowledge of managers of courses. administracao instituições de ensino superior privadas. planejamento. orçamento. gestão acadêmica. gestão econômico-financeira. o conhecimento dos gestores dos cursos.

ACESSO AO ARTIGO

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