Governança e gestão por processos na administração de restaurantes universitários: implementação do plano tático de gestão na SRU/PRAPE/UFPB

Abstract

This work describes the process of elaboration and implementation of the Tactical Management Plan in the administration of the Superintendency of University restaurants of the UFPB, adopting the principles of governance, accountability mechanisms and process management. The objective of this study is to analyze the elaboration and implementation of the Tactical Management Plan in SRU / PRAPE / UFPB. This process was achieved through the application of organizational engineering tools, principles of governance, accountability mechanisms and process management. To reach the research objective, the methodological procedures were segmented into four different studies. The first study analyzed the preparation and implementation of the PTG, the second analyzed the process of attesting and credit recovery, the third had the financial audit as an object of analysis, and finally the fourth study was about the procedure adopted for performance evaluation of the Contractor. All studies regarding nature were characterized as applied. The first study is characterized as qualitative and descriptive, the others as quali-quantitative and descriptive / explanatory. The instruments of data collection were direct participant observation, interview, diary and photographic record. For the first study, it was possible to realize that the adoption of the principles of governance, accountability mechanisms and process management was verified, especially, in the execution of the action plans contained in the PTG. It was also possible to monitor the execution of management plans by MS Project and verify the achievement of 75% of the 84 actions established in the PTG. The second study, verify the effectiveness of the financial control methodology, which subsidized the financial control and credit recovery procedures, allowing the recovery of credit to the institution of 4.21% over the value of the current Contract. The third study allowed the synthesis of financial control information, highlighting all the amounts to be recovered, totaling the amount of R $ 1,539,048.35. Finally, the last study describes the procedures used in the development of a multidimensional, integrated and participatory methodology to evaluate the performance of the Contractor. The result of the evaluation was "unsatisfactory", which served as a basis for not recommending the renewal of the current Contract, but rather a new bidding process. In this way, the PTG allowed a determination of a means for a responsive management, aligned with the accountability mechanisms, which provided a measurement of the management and robustness to the control of the processes.