11 resultados para Budgeting.

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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The end of the authoritarian regime in Brazil resulted in new forms of democratization of politics and its institutions, with the strenghtening of the civil society. The Participatory Budgeting is an important experience of that new way, characterized by the assumption of the new responsibilities by the local governments. The comparative approach of those experiences, conducted from different party coalitions - in Piracicaba (1989-1992) and in Santa Bárbara d'Oeste (1997-2000) -, allows a test of their powers and limits from a procedural conception of democracy and the complementary role of the participation. In contrast to a view that gives priority to representation, the analysis discusses the range of the new civil society actions from the perspective of the democratization process in the scope of the Local Government. © 2007 CEDEC.

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Pós-graduação em Engenharia Mecânica - FEG

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The self-evaluation is increasingly necessary in a competitive environment, and a way for companies to self-evaluate is through your budget. Knowing the importance of this budgetary process, this study aimed to observe and analyze the developing process of a zero-based budgeting (ZBB) highlighting its best practices and difficulties and propose recommendations for other companies in general. This goal was achieved through a case study in an area responsible for the budgeting process in the customer services department from a white-goods company. Also was required to review the literature regarding the customer services area, waste reduction, cost management, budgets in general and the zero-based budgeting. After reviewing the literature and the study, we can highlight good practices and difficulties observed in the studied company, and also propose recommendations on how to develop a zero-based budget and evidence what plans, analyzes and justifications are essential in a good budget process execution

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This paper analyzes the experience of Participatory Budgeting (PB) in the city of Campinas (SP) from the perspective of public communication, understand it as an important factor to increase the participation of social actors in decision-making processes. The democratization process in Brazil was the springboard for a change in the relations between state and society. In line with the new democratic demands, the OP appears to be the possibility of linkage between representative democracy and participatory democracy. As methodological procedure was used the case study of OP in Campinas from 2001 to 20011, comparing the administrations of two different political parties: PT (2001-2004), under the governments of Antonio da Costa dos Santos and Izalene Tiene, and PDT, with the consecutive term of Hélio de Oliveira Santos (2005-2011). We sought to assess whit this research if the communication actions used by different public administrations achieve the public interest adequately, encouraging popular participation

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The government of a megalopolis, such as São Paulo, shows singular challenges that do not exist in less complex urban contexts. Being a city of a country with a recent industrialized economy, with an income (functional and geographical) highly concentrated, that has resumed the democracy for only one quarter of a century, this megacity lives with its own political and organizational assignments, due to the contradictory character of the political behavior of its habitants/ voters and of the traditionalist nature of populism and patronage in the relationship between the rulers and the ruled and between the Executive and Legislative powers at the local level. In such context, the difficulties to prosecute the assignments of the metropolitan organization, the decentralization and the institutionalization of citizen participatory channels in the governance and administrative activities are huge. The centrifuge forces (of the decentralization of the local government, through subprefectures), the centripetal forces ( of the metropolitan organization process) and the diffuse forces (of the claiming popular participation) act simultaneously over the deciding processes, in São Paulo, receiving, still, state and national political influences, since the city is a very significant historically producer of political and electoral capital. The analysis of the recent experience of the creation of the subprefectures and the representative counsels (fixed in the Municipality Organic Law of 1990) and the attempt to implement the participatory budgeting, in two occasions (1989-1992 and 2001-2004), reveal some of the social and political reasons that make difficult the establishment of a solidly democratic governance and of a more efficient public administration in the metropolitan area of São Paulo.

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This article is to discuss the evaluative perspectives from which it is possible and convenient evaluate the Participatory Budgets (PBs) and the participatory institutions (PIs) that are being experienced in Brazil since the last two decades of the last century. It is proposed an integrated perspective of evaluation of PBs and PIs, in order to avoid partial and biased conclusions, especially those which are based solely or primarily on quantitative methodologies. This discussion is necessary since, in the past five years, the criticism of these experiments has been increasing. Through critical and creative reflection, in essay form, and based on the recent literature on the topic, it is concluded by the need to adopt, in the empirical evaluation, an integrated approach of evaluation of the PBs and the PIs, such as it is proposed in this article. It is conclude also which is fundamental for the theoretical advancement on the subject dedicate special attention to the desirability or not of adopting the criterion of popular participation in government decisions under representative democracy, since it is refuted by public choice and defended by neo-republicanism.

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Participatory Budgeting (PB) is an innovative methodology of public budget management. It includes the common citizen in decision-making process, which does not happen in traditional budget processes. PB emerged in Brazil in the last two decades of the last century (Porto Alegre’s experience is the best known model) and spread to several countries since then. The spread of the practice has produced significant changes in relation to the original proposals, requiring the efforts of analysts to identify them in different situations, carried out by different political actors, with different objectives. Pires and Pineda (2008a) proposed a typology of PB sought to contemplate the experiences from the simplest to the most daring and less sophisticated to the pretentious, so as to allow assessment of the maximum number of cases. In this article the Spanish experiences of PB are characterized from this typology, highlighting its most relevant aspects. It is a useful study to understand the evolution of PB in Spain, but also to continue the effort to better define what is and can become the participatory budget as a possible tool for improving the management of local public finance and democracy

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This paper identifies relevant criteria for evaluation of participatory budgeting and participatory institutions that are currently adopted by governments of both Brazil and elsewhere, highlighting the importance of a comprehensive assessment that integrates all these criteria. Finally, it is recommended to pay special attention to assessing the desirability of these institutions, which are not always positively for theories on democracy

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This article suggests the need for change in focus of studies on new instances of participation in public policy management, which emerged in the Brazilian re-democratization. Moving away from the literature that addresses the role of civil society in these instances, the author reviews studies on Participatory Budgeting (PB) indicating how such experiences are marked by the dynamics of political society. The argument is reinforced by the presentation of a survey of PB counselors in Osasco-SP, by which we perceive, in general, a role filled by political processes of representative democracy. Most councilors compose the fringes of the political society, lie on the rise in, seeking better position in the local political field, internal disputes within the parties and the municipal government. This points the limits of the democratizing potential of the PB, since the expansion of participation in budget decisions would be just within the political society.

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The building budgeting quickly and accurately is a challenge faced by the companies in the sector. The cost estimation process is performed from the quantity takeoff and this process of quantification, historically, through the analysis of the project, scope of work and project information contained in 2D design, text files and spreadsheets. This method, in many cases, present itself flawed, influencing the making management decisions, once it is closely coupled to time and cost management. In this scenario, this work intends to make a critical analysis of conventional process of quantity takeoff, from the quantification through 2D designs, and with the use of the software Autodesk Revit 2016, which uses the concepts of building information modeling for automated quantity takeoff of 3D model construction. It is noted that the 3D modeling process should be aligned with the goals of budgeting. The use of BIM technology programs provides several benefits compared to traditional quantity takeoff process, representing gains in productivity, transparency and assertiveness