O papel da contabilidade na tomada de decisão do gestor público: o caso de uma unidade gestora do Exército Brasileiro

Abstract

This paper describes how the manager uses accounting tools available and apply the Process of Decision-Making. The survey was conducted in a management unit of the Brazilian Army located in Santa Maria, is a Board member of the Direct Administration of the Federal Executive. First, we sought to study the legislation concerning the activities of planning, budgeting and management as well as the issues inherent in the bibliography, then the work began to direct observation of the routines used to achieve the planning, budget execution, accountability, and activities related to operation of the systems. Was accompanied by the preparation and extraction of financial statements, preparation of the Report of Management and Decision-making processes. Finally, interviews were conducted with key staff of the Administration Unit. Came to the conclusion that the balance sheets and financial statement provided in art. no. 101 of Law no. 4.320/64, not used in the drive for decision making, is the lack of professionals who can analyze them, or the difficulty of operating the system of administration, but mainly because the unit is performing and its planning data are not part of the Financial Administration System (SIAFI) is also noted that accounting contributes to decision making, when presenting the budget balances, historical information or by means of inventories of material.