Alinhamento entre o planejamento estratégico e o orçamento: um estudo de caso em uma instituição de ensino superior

Abstract

The aim of this study is to analyze the alignment between strategic planning and budgeting in a higher education institution. To this end, a qualitative and descriptive study was carried out to analyze and interpret strategic planning and budgeting. This is a case study of the Federal University of Rio Grande do Norte (UFRN). To collect the data, a documentary survey was carried out on the institution's official website and on the Federal Government's Transparency Portal. Subsequently, document analysis was used in line with Cellard's (2008) thinking, with the help of Google Spreadsheets and ATLAS.ti 8 - Qualitative Data Analysis software. Based on the documents analyzed, it was found that the UFRN prepares two documents relating to Strategic Planning, the Institutional Development Plan (PDI) and the Management Plan. As for the budget, the internal distribution of the budget takes place in accordance with Resolution No. 060/2014-CONSAD and is made up of budget revenues that will cover mandatory expenses and discretionary expenses, with the presentation of Budget Programs and Actions. With regard to the alignment between the two management instruments, UFRN establishes the alignment of 24 budget items with the strategic objectives defined in the Strategy Map for the 2022 financial year, in addition to drawing up the Strategic Alignment Statement, which allows the 5 policies of the PDI to be aligned with the 10 objectives of the Management Plan. The research concludes that strategic planning is aligned with the budget of the Federal University of Rio Grande do Norte. This makes it possible to identify the intention of the strategic and planning management of the public HEI to integrate the two management instruments.