Thesis (MBA) -- Stellenbosch University, 2013. / Resources are the heartbeat of an institution. Without adequate resources, an institution will fail to implement its mandate and will also face problems as a going concern that could eventually lead to its collapse, thereby failing the hopes and aspirations of the people it claims to serve. An institution must develop a conscious effort to mobilise its resources by including this aspect in its business strategy and prioritising it. Ntinga O.R. Tambo Development Agency has been established to implement the LED strategy of the O.R. Tambo District Municipality. As a municipal entity this Development Agency is prohibited from trading to realise additional funding and depends solely on grants from the District Municipality, which are on the decline. Registering the entity as a state-owned company (SOC) would allow it to trade to generate revenue and be eligible to collaborate with investors in developing self-sustaining communities. Improving the socio-economic status of any community requires the development of capital infrastructure. Sustainable community development can only be achieved if proper processes are in place to facilitate an all-inclusive community participation process that allows the communities to decide on programmes that will improve their livelihoods and also take their cultural beliefs into consideration. Communities must be empowered to take decisions that affect their future and they must be consulted at the project initiation stage through to its implementation and finalisation. The community programmes that are implemented must be informed by community needs assessments that are properly undertaken and will utilise community resources to meet unmet needs. Successful community programmes are those that are embraced by the communities. Performance monitoring systems are important to assess the attainment of set objectives so that the programme’s impact on the socio-economic status of the communities can be evaluated. Management is responsible for mobilising resources. However, successful resource mobilisation requires the involvement of the board of directors and the establishment of a resource mobilisation advisory council, with its members being well connected. A lean resource mobilisation structure should be maintained and populated when the need arises. Good governance and clean audit reports are catalysts for successful resource mobilisation and all governance structures must be in place to ensure that fraud and theft are limited. Continuous risk assessments are critical in curbing fraud and theft. Relationship management with funders is important. It entails the development of trust and respect. Some funders will invest in a programme based on the common values they share with the organisation. The organisational culture must visibly display the shared values that are lived by all of the organisation’s employees. Resource mobilisation efforts should not rely solely on one income stream, but should be a combination of a number of efforts, from strategic partnerships in the form of public-private partnerships, to property management. An institution must be creative and innovative in adapting its operations in an environment that is ever-changing especially its agility in responding to constant changes in funding institutions’ requirements. Non-compliance with donor funding requirements and investor funding conditions is a barrier to resource mobilisation efforts. Lack of properly qualified personnel to manage investor and donor funding, which could lead to mismanagement of funds, erodes investor confidence in an institution.

Este trabalho estuda a formação do preço de venda de serviços a partir de seu custo de produção, com enfoque nos serviços prestados pela autoridade municipal, buscando formular uma proposta de precificação de serviços capaz de auxiliar o gestor público em sua tomada de decisão. A proposta foi construída a partir do estudo de três áreas distintas: gestão de custos, contabilidade governamental e orçamento público municipal, onde foram obtidos os elementos necessários para seu desenvolvimento e formulação. A identificação e avaliação dos processos envolvidos na apuração do custo do serviço prestado pelo município, notadamente o serviço prestado pela Guarda Municipal de São Carlos, estado de São Paulo, foi a base para a elaboração de uma proposta de modelo de precificação do serviço prestado. A lei de responsabilidade fiscal, de maio de 2000, veio aumentar a responsabilidade do gestor público e, por conseqüência, a influência do preço dos serviços no equilíbrio das contas públicas. O método utilizado neste estudo assumiu caráter exploratório em vista da existência de pouco conhecimento sistematizado sobre o tema, como pode ser constatado pela pesquisa bibliográfica, havendo a necessidade de se adotar abordagem de busca de maior detalhamento nos relatórios de realização de despesas emitidos pela autoridade municipal. As principais conclusões desta pesquisa apontam para a grande influência do custo com mão-de-obra na formação do valor do serviço público estudado e nos conceitos de apuração de custo incorporados ao modelo apresentado, que foram os seguintes: tratamento diferenciado entre as despesas correntes e as despesas com capital no que se refere ao período de reconhecimento do custo incorrido; controle e apropriação da despesa com depreciação ao longo da vida útil das obras, instalações e materiais permanentes; separação e controle das despesas correntes em administrativas e operacionais; distribuição das despesas administrativas e controle dos custos operacionais agrupados de forma a se obter o custo independente do valor de venda do serviço. / This paper studies the services final selling price based on production cost focusing on the services made from the municipal authority searching for a proposal of the services price formation allowing the public manager taking the decision. This proposal was built up from the study of 3 different areas: cost management, governmental accountancy and municipal budget where we can have the necessary figures for its development and formulation. The identification and evaluation of the processes involved on the cost verification of the service given by the municipality mainly the one by São Carlos city municipal guard, state of São Paulo, was the basis to work up on a model proposal of the final price composition of the rendered service. The fiscal responsibility law from may, 2000 came to raise up the public manager responsibility and as a corollary to this, they exercise influence upon the services prices on the public account equilibrium. The method we use in this study has an exploratory feature upon the few knowledge of this subject, as you can see at the bibliographic research, then we need to adopt an approach to get more details at the expenses reports issued by the municipal authority. The main conclusions of this study pointed to the great influence of labor cost at the public service cost composition and the concepts of the cost verification that incorporated to the presented model, as follows: distinguished treatment between the current expenses and the expenses with the resources at the period of the cost we ran into; expenses appropriation and control with depreciation during the lifetime of the jobs, installations and permanents goods; to distinguish the expenses and its control in administrative and operational; administrative expenses distribution and operational costs control joined together to get the independent cost of the final selling service price.

Este trabalho estuda a formação do preço de venda de serviços a partir de seu custo de produção, com enfoque nos serviços prestados pela autoridade municipal, buscando formular uma proposta de precificação de serviços capaz de auxiliar o gestor público em sua tomada de decisão. A proposta foi construída a partir do estudo de três áreas distintas: gestão de custos, contabilidade governamental e orçamento público municipal, onde foram obtidos os elementos necessários para seu desenvolvimento e formulação. A identificação e avaliação dos processos envolvidos na apuração do custo do serviço prestado pelo município, notadamente o serviço prestado pela Guarda Municipal de São Carlos, estado de São Paulo, foi a base para a elaboração de uma proposta de modelo de precificação do serviço prestado. A lei de responsabilidade fiscal, de maio de 2000, veio aumentar a responsabilidade do gestor público e, por conseqüência, a influência do preço dos serviços no equilíbrio das contas públicas. O método utilizado neste estudo assumiu caráter exploratório em vista da existência de pouco conhecimento sistematizado sobre o tema, como pode ser constatado pela pesquisa bibliográfica, havendo a necessidade de se adotar abordagem de busca de maior detalhamento nos relatórios de realização de despesas emitidos pela autoridade municipal. As principais conclusões desta pesquisa apontam para a grande influência do custo com mão-de-obra na formação do valor do serviço público estudado e nos conceitos de apuração de custo incorporados ao modelo apresentado, que foram os seguintes: tratamento diferenciado entre as despesas correntes e as despesas com capital no que se refere ao período de reconhecimento do custo incorrido; controle e apropriação da despesa com depreciação ao longo da vida útil das obras, instalações e materiais permanentes; separação e controle das despesas correntes em administrativas e operacionais; distribuição das despesas administrativas e controle dos custos operacionais agrupados de forma a se obter o custo independente do valor de venda do serviço. / This paper studies the services final selling price based on production cost focusing on the services made from the municipal authority searching for a proposal of the services price formation allowing the public manager taking the decision. This proposal was built up from the study of 3 different areas: cost management, governmental accountancy and municipal budget where we can have the necessary figures for its development and formulation. The identification and evaluation of the processes involved on the cost verification of the service given by the municipality mainly the one by São Carlos city municipal guard, state of São Paulo, was the basis to work up on a model proposal of the final price composition of the rendered service. The fiscal responsibility law from may, 2000 came to raise up the public manager responsibility and as a corollary to this, they exercise influence upon the services prices on the public account equilibrium. The method we use in this study has an exploratory feature upon the few knowledge of this subject, as you can see at the bibliographic research, then we need to adopt an approach to get more details at the expenses reports issued by the municipal authority. The main conclusions of this study pointed to the great influence of labor cost at the public service cost composition and the concepts of the cost verification that incorporated to the presented model, as follows: distinguished treatment between the current expenses and the expenses with the resources at the period of the cost we ran into; expenses appropriation and control with depreciation during the lifetime of the jobs, installations and permanents goods; to distinguish the expenses and its control in administrative and operational; administrative expenses distribution and operational costs control joined together to get the independent cost of the final selling service price.