Desempenho financeiro-orçamentário no setor público : uma design research numa universidade pública

Abstract

With the growing concern about the budget of Brazilian Federal Universities and the interruption of their activities due to lack of resources, public financial management emerges as a possible solution or, at least, mitigating the problem faced by these institutions, including the Federal University of Sergipe, which is the subject of this research. Thus, the objective of this work was to propose improvements in the financial management of a public university through a financial analysis of the institution. Since this analysis was made based on the financial statements of the University, through design research, which is a methodology that helped in the analysis of the problem and in the creation of a process that, despite not generating significant changes in the analyzed indexes, resulted in a proposal with the potential to reduce the effects of budget cuts, enrich student learning, and serve as a benchmark for other universities seeking to improve their financial performance.