ANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR

This paper describes the elaboration process of the Annual Budget Law Proposal in a Federal Higher Education Institution (FHEI) and the internal procedures adopted from the budget ceiling established by the Ministry of Education. It is a descriptive and analytical research based on a qualitative app...

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Autores principales:	Karoline Cristina Milioni, Ariel Behr, Jeferson Luís Lopes Goularte
Formato:	article
Lenguaje:	ES PT
Publicado:	Universidade Federal de Santa Catarina 2015
Materias:	public budget budget law proposal federal higher education institution Education (General) L7-991 Special aspects of education LC8-6691
Acceso en línea:	https://doaj.org/article/03740e6c793c41aea21b0170b1432b3e
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spelling	oai:doaj.org-article:03740e6c793c41aea21b0170b1432b3e2021-11-11T15:49:47ZANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR1983-4535https://doaj.org/article/03740e6c793c41aea21b0170b1432b3e2015-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=319343257011https://doaj.org/toc/1983-4535This paper describes the elaboration process of the Annual Budget Law Proposal in a Federal Higher Education Institution (FHEI) and the internal procedures adopted from the budget ceiling established by the Ministry of Education. It is a descriptive and analytical research based on a qualitative approach. Thus, the study presents the main instruments which guide the budgetary process in the FHEI at issue: the Multi-annual Plan, the Budget Guidelines Law and the Annual Budget Law. Next, the paper shows the Budget Cycle from the budget formulation to the budget control. The main contributions of this research are the disclosure of a budget management style in an FHEI and the working methods adopted for the elaboration of the Annual Budget Law Proposal which aim to fulfill the legal demands and the internal needs.Karoline Cristina MilioniAriel BehrJeferson Luís Lopes GoularteUniversidade Federal de Santa Catarinaarticlepublic budgetbudget law proposalfederal higher education institutionEducation (General)L7-991Special aspects of educationLC8-6691ESPTRevista Gestão Universitária na América Latina , Vol 8, Iss 4, Pp 164-188 (2015)
institution	DOAJ
collection	DOAJ
language	ES PT
topic	public budget budget law proposal federal higher education institution Education (General) L7-991 Special aspects of education LC8-6691
spellingShingle	public budget budget law proposal federal higher education institution Education (General) L7-991 Special aspects of education LC8-6691 Karoline Cristina Milioni Ariel Behr Jeferson Luís Lopes Goularte ANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR
description	This paper describes the elaboration process of the Annual Budget Law Proposal in a Federal Higher Education Institution (FHEI) and the internal procedures adopted from the budget ceiling established by the Ministry of Education. It is a descriptive and analytical research based on a qualitative approach. Thus, the study presents the main instruments which guide the budgetary process in the FHEI at issue: the Multi-annual Plan, the Budget Guidelines Law and the Annual Budget Law. Next, the paper shows the Budget Cycle from the budget formulation to the budget control. The main contributions of this research are the disclosure of a budget management style in an FHEI and the working methods adopted for the elaboration of the Annual Budget Law Proposal which aim to fulfill the legal demands and the internal needs.
format	article
author	Karoline Cristina Milioni Ariel Behr Jeferson Luís Lopes Goularte
author_facet	Karoline Cristina Milioni Ariel Behr Jeferson Luís Lopes Goularte
author_sort	Karoline Cristina Milioni
title	ANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR
title_short	ANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR
title_full	ANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR
title_fullStr	ANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR
title_full_unstemmed	ANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR
title_sort	análise do processo de elaboração da proposta de lei orçamentária anual em uma instituição pública federal de ensino superior
publisher	Universidade Federal de Santa Catarina
publishDate	2015
url	https://doaj.org/article/03740e6c793c41aea21b0170b1432b3e
work_keys_str_mv	AT karolinecristinamilioni analisedoprocessodeelaboracaodapropostadeleiorcamentariaanualemumainstituicaopublicafederaldeensinosuperior AT arielbehr analisedoprocessodeelaboracaodapropostadeleiorcamentariaanualemumainstituicaopublicafederaldeensinosuperior AT jefersonluislopesgoularte analisedoprocessodeelaboracaodapropostadeleiorcamentariaanualemumainstituicaopublicafederaldeensinosuperior
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ANÁLISE DO PROCESSO DE ELABORAÇÃO DA PROPOSTA DE LEI ORÇAMENTÁRIA ANUAL EM UMA INSTITUIÇÃO PÚBLICA FEDERAL DE ENSINO SUPERIOR

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