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Previous issue date: 2002-10-21 / This dissertation tries to investigate the conditions for Brazilian Navy military and civil servant qualification at cost management, considering the requirements of the State Reform and the Brazilian Navy effort inside this context. It starts with the historical evolution of Brazilian Public Administration, the current diagnosis and the Navy situation before the innovation of the State Reform. The main projects and strategies of the State Administrative Reform and the available Public Administration management resources and their influences on Brazilian Navy are presented. Moreover, it shows the importance of the expense control in Public Administration and the Navy cost management implantation program through the system of Service Supplier Military Organizations (SSMO). Regarding the qualification context, it evaluates the teaching evolution of Public Administration in Brazil, public schools and civil and military servant qualification. Therefore, the results obtained in the Navy with the implement of accounting of cost and personnel qualification became evident. / Esta disserta????o procura investigar as condi????es existentes para capacita????o dos servidores civis e militares da Marinha do Brasil no gerenciamento de custos considerando os requisitos da Reforma do Aparelho do Estado, partindo da evolu????o hist??rica da Administra????o P??blica no Brasil, o diagn??stico atual e a situa????o da Marinha antes da inova????o da Reforma. Apresenta os principais projetos e estrat??gias da Reforma Administrativa do Estado e os instrumentos de gest??o dispon??veis para a Administra????o P??blica e para a Marinha. Mostra, ainda, a import??ncia do controle dos gastos na Administra????o P??blica e a implanta????o do gerenciamento de custos na Marinha por meio do sistema de Organiza????es Militares Prestadoras de Servi??os (OMPS). Dentro do contexto da capacita????o, analisa a evolu????o do ensino de Administra????o P??blica no Brasil, as escolas de governo e a capacita????o dos funcion??rios civis e militares da Marinha. Por fim, foram evidenciados os resultados alcan??ados na Marinha com a implementa????o da Contabilidade de Custos e com a capacita????o de seu pessoal.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/563 |
| Date | 21 October 2002 |
| Creators | Honorato, Rosangela de Avila Vieira |
| Contributors | Parisi, Claudio, Slomski, Valmor, Oliveira, Antonio Benedito Silva |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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