Descentralização orçamentária em Universidades Federais Brasileiras: utilização do método AHP para apoiar a alocação de recursos

• Ano de defesa: 2023
• Autor(a) principal: Pompermayer, Vitor Augusto Rocha
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Espírito Santo; BR; Mestrado Profissional em Gestão Pública; Centro de Ciências Jurídicas e Econômicas; UFES; Programa de Pós-Graduação em Gestão Pública
• Palavras-chave em Português: Descentralização orçamentária; Orçamento público; Universidades Federais; Método multicritério; Gestão Pública; subject.br-rjbn; Administração Pública
• Link de acesso: http://repositorio.ufes.br/handle/10/17034

The proper use of public resources is a recurring theme in debates about the quality and efficiency of Public Administration. Thus, with regard to the Federal Institutions of Higher Education, this issue has gained great importance over time in a context of increasing cuts in the public education budget. In order to optimize the use of an increasingly smaller budget, the managers of these institutions must be able to take on the decision-making task regarding the use of resources, with emphasis on the way in which this amount is allocated internally in each of them. One of the ways to help this process is the adoption of decision aid tools. Therefore, the objective of this study is to propose an approach that helps managers to find alternatives that contribute to an effective allocation of resources in Brazilian Federal Universities. From the theoretical review of institutional documents and scientific production on the allocation of resources in academic units at Brazilian Federal Universities, it was possible to raise criteria and alternatives that can be used by managers to systematize the allocation of budgetary resources. Then, a survey was applied with servers and students of the researched unit to define the most relevant factors within this context. With these data collected, it was submitted to the Analytic Hierarchy Process (AHP) multi-criteria method, which allowed an analytical treatment and interpretation of these data, so that the criteria and alternatives are quantified through the judgment of the survey respondents. The results showed prioritization of the criterion related to the costs of the academic units, as well as the use of an indicator that includes several criteria and sub-criteria listed With the results of the research, it is sought to develop a Technical Product, aimed at indicating criteria and indicators that will help universities in adapting their budget distribution models to academic units.