Estudo sobre a implantação do orçamento baseado em desempenho na Autoridade Portuária de Valência Outros Idiomas

ID:
9464
Resumo:
O crescimento e o desenvolvimento da economia mundial têm dependido cada vez mais do transporte marítimo, e os portos são um elo importante nesse processo. O presente estudo tem como objetivo explorar a aplicação do orçamento baseado em desempenho no sistema de portos da Espanha. Para tanto, foi realizado um estudo sobre o modelo orçamentário do Sistema Portuário de Titularidade Estatal eum estudo de caso na Autoridade Portuária de Valência. Os resultados mostram que as mudanças no orçamento geraram maior integração entre as medidas de desempenho e as dotações orçamentárias, as quais são feitas com detalhamento do processo no nível operacional, o que inclui os projetos de investimento. Em nível de controle, o modelo permitiu melhorar a avaliação dos resultados por incluiroutras medidas de desempenho, além de receitas e custos, que podem ser comparados com outros portos do país e do exterior.
Citação ABNT:
LUNKES, R. J.; FELIU, V. R.; FILLOL, A. G.; ROSA, F. S. Estudo sobre a implantação do orçamento baseado em desempenho na Autoridade Portuária de Valência. Revista de Administração Pública, v. 47, n. 1, p. 49-76, 2013.
Citação APA:
Lunkes, R. J., Feliu, V. R., Fillol, A. G., & Rosa, F. S. (2013). Estudo sobre a implantação do orçamento baseado em desempenho na Autoridade Portuária de Valência. Revista de Administração Pública, 47(1), 49-76.
Link Permanente:
http://www.spell.org.br/documentos/ver/9464/estudo-sobre-a-implantacao-do-orcamento-baseado-em-desempenho-na-autoridade-portuaria-de-valencia/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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