Análise comparativa da execução orçamentária, centralizada versus descentralizada, de campi interioranos da UFPB

Abstract

In the context of constant changes in the national economic scenario, political instability and scarcity of resources in public institutions, the challenge of adapting budgetary and financial management practices in order to optimize the use of credits and resources has become a relevant issue for the society. In view of this, the present research has as object of investigation the budget execution of the Center for Applied Sciences and Education (CCAE) of the Federal University of Paraíba (UFPB). The theme is developed from the perspectives of a campus that has been planned to establish a Management Unit, with the purpose of improving the performance of its budget execution. This campus, which has its headquarters, structure and functioning, academic and administrative, in the interior of Paraíba, however, has its budgetary and financial activities developed centrally in the ProRector's Office, in the headquarters campus, located in the city of João Pessoa. In view of the above, the general objective of this dissertation is to analyze, in a comparative way, the results of the budget execution of the Center for Applied Sciences and Education, with the other two UFPB interior campuses (CCA and CCHSA). In order to achieve the objective of this study, a bibliographical and documentary research was conducted with a qualitative approach, comparing the results of the budgetary execution of UFPB campuses II, III and IV, in order to elucidate the best execution model (centralized or decentralized) to the UFPB teaching centers located in the interior of Paraíba. In order to provide greater familiarity with the proposed objectives, this research exposed a theoretical discussion about the expansion of higher education in Brazil; on the public budget and its implementation; and with regard to the advantages and disadvantages of centralization and decentralization, indicating the possible positive and negative implications of these models. In the analysis of the data, the general budget of the UFPB, approved for the 2014, 2015 and 2016 fiscal years, was presented, emphasizing the authorized credit and the effective budget execution of the CCAE, the CCA and the CCHSA. Finally, based on the analysis of the data of the studied period, this research evidenced that the best budget execution model for UFPB's interior campuses is decentralized.