Proposição de uma metodologia para reavaliação dos bens móveis à Universidade Federal de Sergipe (UFS)

Abstract

Due to the reforms in Public Administration, the influence of the New Public Management (NPM), the advances in asset management and the convergence of Brazilian public accounting to international standards, the asset accounting procedures, including the revaluation of movable assets, must adapt to measure the market value of such assets. That said, the objective of this research was to propose a methodology for the revaluation of movable assets at the Federal University of Sergipe. Methodologically, the study was qualitative and descriptive. In addition, a single case study was used to describe the procedures necessary for the revaluation of assets. As for data collection, the study was conducted through documentary and bibliographical research and analysis of data extracted from the Integrated System of Assets, Administration and Contracts. Furthermore, primary data were obtained through participant observation. With regard to the results, it was concluded that Federal University of Sergipe uses Integrated System of Assets, Administration and Contracts to launch and monitor depreciation; that during the revaluation of the asset, the accumulated depreciation must be subtracted from its gross book value; that the market value of the identical or similar asset, when new, can be used as a reference for reassessment, the updating of the asset to the Extended National Consumer Price Index and the FIPE table; that the revaluation factor considers factors and their respective weights in the application; that the new useful life of the asset at the end of the revaluation must be defined; and, finally, that the proposed reassessment report must be implemented in Integrated System of Assets, Administration and Contracts, enabling Federal University of Sergipe to manage its assets in accordance with the principles of efficacy, efficiency and effectiveness, as well as meeting the interests of the Public Administration.