Integração entre Planejamento Estratégico e orçamento como forma de otimizar recursos e criar valor para a organização: um estudo na Universidade Federal do Amazonas

Abstract

The purpose of this study was to formulate a proposal for integration between the strategic planning and the budget of a Federal Institution of Higher Education (IFES), in order to optimize the allocation of its resources and create value for the Institution. It is a case study, whose data were collected through bibliographical and documentary research, with participatory observation and treated through content analysis. The results show that the Internal Plan (PI) is the best alternative for this integration, since it allows detailed budget detailing, ensuring internal management follow-up, and providing, through its detailed structure, greater visibility and transparency, Ensuring effective control of expenses. Thus, the integration proposal was formulated as follows: the SUBAÇÃO del PI field was filled only by government action and for integration to the planning, if an PI was linked to each Unit that was responsible for projects, allowing integration Of the budget, both with the internal planning contained in the Institutional Development Plan (PDI), as well as with the Pluriannual Plan (PPA) and the National Education Plan (PNE).