Qualificação econômico-financeira de empresas licitantes na Universidade Federal do Rio Grande do Norte (UFRN)

Abstract

The general objective of this study was to verify the qualification process of the economic and financial capacity of bidding companies, carried out by the Accounting Technical Support Team (ATST) at the Federal University of Rio Grande do Norte (FURN), seeking to produce a situational diagnosis and describe the flow of the Economic and Financial Qualification (EFQ) carried out by FURN. The research was justified by the importance of the EFQ in bids, considering that public hiring is responsible for a relevant percentage of Brazil’s GDP and that situations of abandonment of works are recurrent, for various causes, among them for lack of economic and financial capacity of contractors. As for the methodological aspects, a case study of an applied nature was carried out, where the participant research strategy was used. To this end, a semi-structured interview was conducted with the members of the ATST, responsible for the EFQ in the institution. The application of bibliographic research and documentary research with the delimitation of the last four years of bidding processes analyzed by the ATST and its consultations, having as "locus" of study the Federal University of Rio Grande do Norte (FURN). We highlight as a product of this work, in order to answer how the qualification of companies participating in bidding processes with FURN occurs, regarding the attestation of economic and financial capacity of these companies to assume commitments with a federal institution of higher education, the realization of a situational diagnosis on how the ASTS work plan is applied, the identification of the ASTS procedural flow, as of the knowledge of the work routines, from the initial demand until the issuance of the final assessment and the enhancements perceived by the researcher, that add value to this process.