Os processos de planejamento estratégico e controle orçamentário de uma Instituição de Educação Superior, Básica e Profissional: o caso IFTM

Abstract

This dissertation aims to answer how the implementation of the strategic planning and budgetary control processes of the Institutional Development Plan - PDI - 2014-2018 was carried out in the IFTM - Federal Institute of Education, Science and Technology of Triângulo Mineiro -, period 2014-2016. Therefore, the overall objective of this work is to evaluate the implementation, efficacy and effectiveness of the IFTM strategic planning and budgetary control processes in the period 2014-2016. Thence, four specific objectives were set: 1) To describe and to analyze the processes of strategic planning and budgetary control prepared in 2013 for the period 2014-2018 and to identify difficulties and facilitators in their implementation; 2) To analyze the processes of elaboration of the annual budget; 3) To verify the efficacy and effectiveness of the Balanced Scorecard - BSC - as a tool to integrate the strategic planning and budgetary control of the IFTM and 4) To propose improvements after analyzing the processes of strategic planning, budgetary control and the BSC tool. The justification of the theme is due to the fact that every federal education institution must have a PDI, which guides its actions, objective and goals contributing to the society and other public agencies with the correct use of public resources. The following topics were addressed: Planning; Strategic Planning; Efficiency and Effectiveness in Public Administration; Schools of Strategic Thinking and their features; State, Government and Governmental Planning; Budget and Public Budget; Budgetary Control and Budgetary Control in Public Administration; Empirical Studies on Planning and Budgetary Control in Public Institutions; and Balanced Scorecard as a tool for integration between planning and budgeting. It is a descriptive research, it uses qualitative and quantitative methods, data collection uses primary and secondary data, content analysis is the analysis technique used, and, at the end, the analysis of the data was triangulated. An improved process with three suggestions for improvements (Communication Planning, Budgetary Control Intervention and PostJustification Commission) within the process of strategic planning and budgetary control, allied to the BSC tool, features the final product of this dissertation. As a contribution to the theory, it is observed that the schools of Power, Planning and Learning are strong in the strategic planning and budgetary control of the IFTM and, at the end, two future researches are suggested with the objective of analyzing cases similar to the IFTM one and of carrying out a detailed and systematic study for improving the control process.