Redução de desperdícios no serviço de atendimento ao consumidor: estudo de caso do orçamento base zero em uma empresa de linha branca

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

A experiência do orçamento participativo em Campinas sob a ótica da comunicação pública

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

Verificação do índice SINAPI para orçamento de obras

This work refers a comparison between a government’s index budget and another one which take into account the traditional method, in other words, taking real values practice in market as base. For its achievement will be used the design of a low standard single-family residence, quantifying all the materials needed for its construction with Prices Compositions Table for Budget, provided from the PINI publishing. After that, was made two budgets: one based on the SINAPI index costs, provided from Caixa Econômica Federal and calculated for the Brazilian Institute of Geography and Estatistics; and another based on the costs used in the SESC work in Birigui city, as well as values collected from building material stores in the same city. Finally, with both finalized budgets, will be drawn a direct comparison in order to verifying if the index can be use as parameter for budget calculations for low standard residences

Orçamento Participativo (OP) após vinte anos de experiências no Brasil: mais qualidade na gestão orçamentária municipal?

This article consists on an analysis of dissertations and thesis on Participatory Budget (PB) in post-graduation courses in Brazil (from the CAPES data bank), from 2000 to 2009. It also makes the evolution of works explicit, the institutions where they were carried out, and the area in which they were produced. Results show that the Participatory Budget has not been often evaluated, understood and explained in terms of its finance and budget technical dimension, in spite of there are two decades studies have been carried out regarding this method on budget management in Brazil. Finally, the importance of understanding aspects on PB must be taken into consideration when carrying out new studies.

Orçamento participativo e instituições participativas: aspectos para a avaliação de experiências e casos

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.

Conselheiros do Orçamento Participativo nas franjas da sociedade política

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.

Orçamento participativo e gestão democrática no poder local

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.

Orçamento participativo em Fortaleza/CE: construção de uma nova cultura política? (Gestão: PT – 2005 a 2008 e de 2009 a 2012)

Pós-graduação em Ciências Sociais - FFC

Espaço municipal: governo e orçamento participativo

Pós-graduação em Geografia - IGCE