Um estudo propositivo e comparativo da gestão dos recursos orçamentários de investimentos da Universidade Federal de Juiz de Fora (UFJF) com outras cinco Universidades federais entre 2015 e 2021

Abstract

This study was developed in the graduate course of the Professional Master`s degree in Management and Evaluation of Public Education (PPGP) of the Center for Public Policies and Evaluation of Education of the Federal University of Juiz de Fora (CAEd/UFJF). This study sought to answer the following question: how can one improve UFJF's investment budget management since the annual value of the committed capital values divided by UFJF's authorized capital values between 2015 and 2021 presented lower percentage values in the analyzed period compared with the annual values in percentages of the other IFES's used as a parameter? Hence, the general objective was to propose actions that improve the management and budget execution of UFJF's investment by collecting and analyzing data with the compared Federal Universities that have the best percentage between the total amount committed to the total authorized value of investment resources of capital between 2015 and 2021. The dissertation was structured into five chapters, with the introduction in the first chapter, followed by (a) the challenges of capital budget management in the second chapter, starting from the federal government with the Ministry of Economy to the Ministry of Education, and the UFJF with a general description of the institution and problem in the budget execution of capital; (b) in the third chapter, the analysis of the case was reported, which was done by creating a theoretical framework with different researchers of the investigated topic, as demonstrated by the methodological approach adopted, the instruments used, tabulated, and by analyzing the data from the questionnaires and interviews applied; (c) in the fourth chapter, an Educational Action Plan was elaborated, demonstrating capital budget practices and policies of universities that were researched and compared that could be implemented in an adapted way for the internal context at UFJF. Lastly, the final considerations were presented in the fifth chapter.