O crescimento das despesas compulsórias no governo dificulta a otimização dos recursos de políticas para minimização do gasto público, diante da influência contingencial das variáveis econômicas, políticas e sociais. Nesse ambiente, as ações estratégicas devem estar concentradas naquelas despesas que se apresentam de caráter essencial, para redução do gasto e equilíbrio econômico. O gasto público é composto por quatro grandes grupos de despesas, classificadas como: despesas de pessoal e encargos, de transferências de renda às famílias, de Capital e despesas correntes, que tiveram participação na despesa primária do Governo Federal de 20%, 48%, 5% e 27%, do total gasto em 2015, respectivamente, de acordo com o relatório de análise econômica dos gastos públicos federais, no período de 2006 a 2015,(Ministério da Fazenda, 2016). No entanto, a título de exemplo, o gasto com energia elétrica da União evoluiu de R$ 1,256 bilhão, no ano de 2014, para R$ 1,740 bilhão, no ano de 2015, conforme informação do Ministério do Planejamento, Orçamento e Gestão (MPOG, 2016). As despesas de custeio administrativo são aquelas utilizadas para a continuidade das atividades dos órgãos da administração pública. As despesas correntes fazem parte do custeio. A aquisição de bens de consumo e serviços de energia elétrica caracterizam-se como despesas de custeio e despesas correntes. Os objetivos desta dissertação foram: o diagnóstico do processo de aquisição de material de consumo para uso específico em laboratório e o diagnóstico do consumo de energia elétrica reativa excedente, em uma universidade pública, visando a melhoria da qualidade do gasto público. Foi realizada uma revisão dos dados coletados numa Instituição Federal de Ensino Superior (IFES), a partir da qual foi possível obter um diagnóstico e definir os procedimentos a serem adotados para cada tipo de problema. Foram propostas algumas sugestões para evitar sua reincidência. Por meio dos resultados iniciais, definiu-se a necessidade de novas estratégias para aquisição de bens e serviços, e, no segundo momento, a demonstração da viabilidade dos mecanismos a serem utilizados, para redução do desperdício e eliminação do gasto público. A proposta de melhoria em ambas abordagens está concentrada em: i) Ações corretivas para saneamento dos problemas; ii) Ampliação da discussão do Planejamento estratégico, com proposição concentrada na otimização das despesas correntes, na inovação tecnológica e na possibilidade de descentralização do poder; iii) Estabelecimento de ações preventivas para controle da qualidade do gasto; iv) Redefinição dos processos de aquisição de bens e serviços; iv) Criação de mecanismos de acompanhamento e controle contínuo da demanda e consumo, junto aos usuários, e da representatividade institucional na relação contratual com os fornecedores. / The growth of compulsory expenditures in government makes it difficult to optimize the resources of policies to minimize public spending, given the contingent influence of economic, political and social variables. In this environment, strategic actions should be concentrated on those expenditures that are essential in order to reduce spending and economic equilibrium. Public expenditure is composed of four large groups of expenditures, classified as: personnel expenses and charges, income transfers to households, capital and current expenses, which had a share in the Federal Government's primary expenditure of 20%, 48%, 5% and 27% of the total spent in 2015, respectively, according to the report of economic analysis of federal public spending, from 2006 to 2015 (Ministry of Finance, 2016). However, as an example, the Union's spending on electricity increased from R $ 1.256 billion in 2014 to R $ 1.740 billion in 2015, according to the Ministry of Planning, Budget and Management (MPOG, 2016). Administrative expenses are those used for the continuity of the activities of public administration bodies. Current expenses are part of the cost. The acquisition of consumer goods and electric energy services are characterized as expenses of costing and current expenses. The objectives of this dissertation were: the diagnosis of the acquisition process of consumer material for specific use in the laboratory and the diagnosis of excess reactive power consumption in a public university, aiming at improving the quality of public expenditure. A review of the data collected in a Federal Institution of Higher Education (IFES) was carried out, from which it was possible to obtain a diagnosis and define the procedures to be adopted for each type of problem. Some suggestions were suggested to avoid their recurrence. The initial results defined the need for new strategies for the acquisition of goods and services and, secondly, the demonstration of the viability of the mechanisms to be used to reduce waste and eliminate public spending. The proposal for improvement in both approaches is focused on: i) Corrective actions to solve problems; Ii) Extension of the discussion of Strategic Planning, with a proposal focused on the optimization of current expenses, technological innovation and the possibility of decentralization of power; Iii) Establishment of preventive actions to control the quality of expenditure; Iv) Redefinition of the processes of acquisition of goods and services; Iv) Creation of mechanisms for monitoring and continuous control of demand and consumption, along with users, and institutional representation in the contractual relationship with suppliers.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-02-03T13:57:02Z No. of bitstreams: 1 simonemariamelodasilva.pdf: 1844795 bytes, checksum: 7f0775586392910cf882906689888560 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-02-03T14:46:47Z (GMT) No. of bitstreams: 1 simonemariamelodasilva.pdf: 1844795 bytes, checksum: 7f0775586392910cf882906689888560 (MD5) / Made available in DSpace on 2016-02-03T14:46:47Z (GMT). No. of bitstreams: 1 simonemariamelodasilva.pdf: 1844795 bytes, checksum: 7f0775586392910cf882906689888560 (MD5) Previous issue date: 2014-09-29 / Esta pesquisa objetiva tratar do Processo de Prestação de Contas das Unidades Escolares subordinadas à Regional Metropolitana V, setor administrativo regional da Secretaria de Educação do estado do Rio de Janeiro (SEEDUC-RJ). Os recursos financeiros estaduais repassados às unidades escolares são destinados à manutenção e merenda, e os gestores escolares devem ter atenção quanto à sua origem, para a devida aplicação. A partir do momento que os recursos são repassados, há a necessidade da prestação de contas destes recursos por parte dos gestores das unidades escolares. Muitas vezes, entretanto, existem situações que acabam por dificultar uma prestação de contas com transparência e responsabilização. Nestes termos, este estudo tem como objetivo principal problematizar quais questões administrativas dificultam ou inviabilizam a prestação de contas por parte dos gestores nos prazos estipulados pela SEEDUC. Como objetivo geral esta dissertação pretende identificar as principais causas administrativas que levam os gestores escolares da Regional Metropolitana V a não cumprirem o prazo determinado para prestarem contas dos recursos financeiros estaduais. Este estudo caracteriza-se como uma pesquisa qualitativa, especificamente inserindo-se nas diversas possibilidades de abordagem, em um estudo de caso. No intuito de instrumentalização teórico-metodológica foi apresentada uma discussão teórica de conceitos da área da administração pública e escolar, tais como Descentralização, Administração Pública, Gestão Escolar, Transparência, Responsabilização, Accountability e Autonomia. Em seguida, foi realizada a coleta de dados através de entrevistas semiestruturada a gestores de quatro unidades escolares subordinadas à Regional Metropolitana V. A partir dos resultados da análise, que direciona a apreensão de que na maioria dos casos a inadimplência é decorrente de uma excessiva burocracia nos processos de prestação de contas, é proposto, por fim, um Plano de Ação Educacional que oriente os gestores nos processos de prestação de contas, no intuito de tornar este procedimento o mais célere e eficiente possível. Este Plano de Ação está orientado por duas frentes de trabalho, uma de proposição à SEEDUC e a outra de ações específicas da própria Regional – Implantação do Programa de Formação Financeira/PFF, implantação do Painel de Acompanhamento e visitas às unidades escolares. / This research aims to deal about expenses report of school units subordinated to Regional Metropolitana V, administrative sector of the Secretaria de Educação do Estado do Rio de Janeiro (RJ-SEEDUC). The state funds transferred to the school units are intended for maintenance and feeding, and school administrators should note as to its origin, to the proper application. From the moment the funds are transferred, there is a need for accountability of these resources by the managers of the school units. Often, however, there are situations that ultimately complicate accountability with transparency and accountability. Accordingly, this study aims to problematize which impairs or prevents the accountability of managers within the deadlines stipulated by SEEDUC. As a general aim this thesis aims to identify the main causes that lead administrative school managers from Regional Metropolitana V not meet the deadline given to account for state funds. This study is characterized as a qualitative research, specifically inserting themselves in various ways to approach in a case study. In order to theoretical and methodological instrumentalization a bibliographical discussion of concepts in the field of public and school administration, such as Decentralization, Public Administration, School Management, Transparency, Expenses Report, Accountability and Autonomy was presented. Then, the data collection was conducted through semi-structured interviews with managers from four school units subordinate to the Regional Metropolitana V. From the results of the analysis, which directs the apprehension that in most cases the default is due to excessive bureaucracy processes of accountability, is proposed, finally, a Plan for Educational Action leading managers in the processes of accountability, in order to make this procedure as quick and efficient as possible. This Action Plan is guided by two task forces, one of the proposition SEEDUC and other specific actions the Regional own - Implementation of the Program for Financial Education / PFE, implementation of the Monitoring Panel and visits to the school units.

O programa Cultura Viva, criado pelo Ministério da Cultura em 2004, constituiu-se como uma experiência inovadora na política cultural brasileira ao apoiar segmentos historicamente marginalizados nesse campo. Por meio do financiamento direto de associações culturais da sociedade civil a partir de suas demandas e sem objetos pré-definidos, o fomento aos Pontos de Cultura acabou por tornar-se um paradigma de política cultural comunitária. No entanto, sua implementação encontrou entraves jurídicos e administrativos que acabaram por se refletir na prestação de contas das instituições beneficiadas. Buscando contribuir com a expansão dos Pontos de Cultura e aprimoramento do programa, esta pesquisa realizou um diagnóstico aprofundado destes problemas de implementação. A partir do levantamento das principais dificuldades encontradas pelos Pontos de Cultura na gestão dos recursos públicos e prestação de contas, a hipótese que norteou o desenvolvimento deste trabalho era a de que o repasse no formato de convênios não se adéqua à perspectiva inclusiva do programa, fazendo com que apenas as instituições dotadas de maior estrutura administrativa e experiência prévia na gestão de recursos públicos não apresentassem problemas na prestação de contas. Além disso, uma hipótese adicional era a de que um formato simplificado de repasse e prestação de contas - nos moldes do implementado pela rede estadual paulista de Pontos de Cultura - contribuiria para a diminuição do problema. Por meio da aplicação de um questionário junto aos Pontos de Cultura do estado de São Paulo, verificamos que a estrutura administrativa das instituições e experiência na gestão de recursos públicos não representaram fatores relevantes para a existência ou não de problemas na prestação de contas. Por outro lado, foram definidores destes problemas o formato de repasse e prestação de contas estabelecido pela parceria com o poder público, a capacitação recebida pelos gestores dos Pontos de Cultura e a comunicação com os órgãos gestores da política. Desmistificando o discurso de que o problema da prestação de contas deve ser atribuído à incapacidade administrativa dos Pontos de Cultura, apontamos para a necessidade de revisão dos instrumentos reguladores do programa e, mais amplamente, das políticas assentadas sobre a parceria do Estado com instituições da sociedade civil. / The Cultura Viva program, created by the Brazilian Ministry of Culture in 2004 is an innovative experiment in cultural policy that included historically marginalized groups in this field. By means of a direct funding to cultural associations\' self-demands, with no predefined objects, support for Pontos de Cultura (Culture Hotspots) became a reference policy for cultural democracy. Nonetheless, its implementation has found legal and administrative barriers in the difficulties face by recipient institutions to report expenses. Seeking to contribute to the expansion of Pontos de Cultura and improvement of the program, this research conducted a detailed study of the implementation issues. From the main difficulties reported by the Pontos de Cultura in the management of public resources and expenses reports, the hypothesis that guided the development of this work was that the transfer in the modality of convention does not fit the inclusive perspective of the program, so that only institutions with greater administrative structure and previous experience in the management of public resources could handle appropriately the expenses reports. An additional hypothesis was that a simplified form of convention - along the lines implemented by the state level Pontos de Cultura network - would reduce the problem. Through the application of a questionnaire to the Pontos de Cultura of the state of São Paulo, we found that the structure of institutions and administrative experience in the management of public funds was not relevant to their capability of doing apropriate expense reports. On the other hand, what did impact this capability was the format of the expense report, the training received by managers of Pontos de Cultura and communication with the government bureaucracy. Demystifying the discourse that the problem of doing appropriate expense reports must be assigned to the administrative incapacity of the Pontos de Cultura, we point to the need for revision of the regulatory instruments of the program and, more broadly, of the policies settled on the partnership between state institutions and civil society.

The theoretic part deals position of municipality, its finance and budget. It briefs of trend in public administration. The theoretic knowledge are shown by means of practical example. The budget of municipality Podolí is subjected to analysis and reviewed throug ratio self-financing and self-support.

The thesis deals problem of municipality's budget management with a view to filling budget of concrete town of the Czech Republic. The thesis is divided into two main parts. The theoretical part defines position, competency and authorities of municipality and it describes budget of municipality, budget process and structure of budget more closely. The problem is demonstrated further on practical example of the town Most. In the practical part there is realized detailed analysis of filling budget earnings and expenses and there is reviewed overall budget management of the town Most during the years 2004-2007.

Thesis is focused on drug system development in Czech Republic during years 2000 to 2008, on study of present circumstances and on key features comparison with its development in selected European countries. Author has described drug system functioning, its participants and relations among them set to Czech Republic. Attention is paid especially to sources of rise in prices of drugs and to growth in consumption, then to safety and awareness of current medication. Factors effecting total expenses on drugs are investigated and participation of total expenses on drugs on total health expenses is analyzed. Due to the international comparison there is pronounced conviction that the increase in drug expenses has become a global phenomenon of todays which is to be solved. Great emphasis is placed on questionable segments of drug policy in Czech Republic and on potentials of its improvements in this performance, too.

The thesis Consumer basket of cycling tourists in the Czech Republic deals with the creation of the consumer basket, which includes common expenses of cycling tourists during their cycling holidays and cycling trips in the Czech Republic. As part of the work was carried out a survey among Czech cycling tourists, whose results are analysed in the work.

This thesis deals with the relationship between accounting and income tax. Attention is focused on tax deductible and tax non-deductible expenses. The work further describes how to transform profit before tax at the base of income tax. The thesis also deals with issues of current and deferred income tax. A practical example stated in conclusion of this thesis summarizes the knowledge mentioned in its theoretical part.

The main aim of this thesis is to verify whether the economic cycles have an impact on the economic situation of professional football clubs in the United Kingdom. The reference period are the years 2006 to 2014, which include the recent economic crisis. In the theoretical part, sports club are defined as a firm in accordance with behavioral theory which was selected as the most suitable. Analyzed are the specifics of functioning of sports clubs, such as the method of determining the club's goals. These are among sports clubs, unlike conventional businesses, based on the principle of utility maximization. Furthermore, sporting markets are described, and considered a sports cartel. Described are also different ways of financing of sports clubs, and as the most important nowadays are chosen: gate receipts, broadcasting revenues and sponsorship. As the part of the thesis, the substantial positive effects of analyzed Premier League on the British society is described. These include big tax revenues for the government of United Kingdom. In the 2013, those tax revenues reached 1.3 billion pounds. The practical part of the thesis characterizes Premier League, and subsequently also the selected football clubs, and especially their economic development in the reference period. The data obtained are then coupled with the economic development of United Kingdom. Data reveal that neither club revenues, nor expenses were affected by the economic crisis. Similarly, there was not registered any effect of the crisis on the wages of the clubs employees, nor on the number of staff employed by the clubs.

The topic of the diploma thesis is cost optimization in the company. The concept of optimization hides the effort to modify costs in order to achieve the best economic result of the company. In order to properly analyze and subsequently design the necessary measures, it is necessary to obtain a theoretical knowledge of the costs. The first part of the thesis contains theoretical knowledge. The second part deals with cost analysis and concrete areas that are most suitable for potential savings. The last part contains suggestions that should lead to savings.