Banca de DEFESA: MARCO ALEXANDRE DA SILVA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : MARCO ALEXANDRE DA SILVA
DATE: 31/03/2025
TIME: 14:00
LOCAL: Video Conferência
TITLE:

Implementation of a methodology for calculating auditable and comparable costs in the Brazilian public sector: an applied study by SICGESP/UnB at the national school for the training and improvement of magistrates (ENFAM)

KEY WORDS:

Cost Management; SICGESP; Accountability; Public Sector.

PAGES: 274
BIG AREA: Outra
AREA: Multidisciplinar
SUMMARY:

Cost management efficiency in the public sector is essential to ensure transparency, accountability, and optimal financial resource allocation. In Brazil, adopting structured methodologies for cost measurement and analysis has been a persistent challenge, especially given the complexity of administrative processes and the need to comply with public governance regulations. This study investigates the implementation of the Public Sector Cost Management Information System (SICGESP) at the National School for the Training and Improvement of Magistrates (ENFAM), assessing its applicability, benefits, and challenges. A case study approach was used, with qualitative research and documentary analysis, to examine how SICGESP can contribute to modernizing cost management at ENFAM by providing detailed and auditable financial information. The results indicate that adopting SICGESP enhances cost allocation accuracy, improves institutional governance, and facilitates strategic decision-making. As part of the developed technical-technological products, this study presents a draft resolution for regulatory cost-based governance, an implementation manual for SICGESP, and a guide for generating reports in the Treasury Management System, consolidating a model that can be replicated in other public institutions. The findings conclude that applying SICGESP at ENFAM not only improves the institution's budget management but also represents progress in the standardization and transparency of accounting information in the public sector, strengthening accountability and governance processes. Expanding the use of SICGESP across government agencies is recommended, with adaptations tailored to each entity’s specific needs.

COMMITTEE MEMBERS:
Interna - 2492209 - CLESIA CAMILO PEREIRA
Externo à Instituição - GILBERTO CRISPIM DA SILVA - UNIMONTES
Presidente - 1181929 - JOSE MARILSON MARTINS DANTAS
Interna - 2457486 - KRISLEY MENDES