Modelo de distribuição de recursos orçamentários baseado em indicadores de desempenho para um instituto federal de educação, ciência e tecnologia

Abstract

Federal Education Institutions constantly seek to implement advances in one of their main planning and control tools, which is the annual public budget. Due to their nature and special features the institutions’ budget process is very specific, so it demands studies and analysis in order to better understand this phenomenon. As a result of this, and like an aid in budget management, arises the performance evaluation through indicators. The research goes forward for the proposition of a model that better addresses the subject of this study. So, to accomplish this work, it was used the DSR (Design Science Research) as the research method which was supported by AHP (Analytic Hierarchy Process). Thus, the present study had as its proposal to develop a distribution model of budget resources, based on performance indicators for the teaching units that comprise a Federal Institute of Education, Science and Technology. The chosen institution is located in the North of Brazil. The proposed model was applied on the budget allocation process in eight units that are part of the institution mentioned above. Two criteria were adopted: the number of enrolled students and the performance indicators evaluation. Three integrated steps, but with different purposes, have structured the proposed model. The first step consists in the performance indicators evaluation, through the AHP method; such indicators were selected by a group of nine experts. The second step consists in obtaining a score for each teaching unit of the researched institution, according to the assessment of performance indicators. The third and final step consists in defining a weight for each teaching unit for using in the 2016 budget of the institution. As the main result, it was found out that the proposed model, when compared to the current one, presents a new approach in the institution budget process, implementing tools that enhance the academic effort of its units by using the performance indicators, providing equalization between the units that comprise the institution.