Novas formas de otimização de aplicação dos recursos públicos: as operações de câmbio realizadas na Diretoria de Finanças da Marinha e seus resultados

Abstract

The purpose of this study was to analyze the foreign exchange operations of the Finance Directorate (DFM) and verify its efficiency in terms of optimizing public resources. In order to the objectives of this study, a comparison was made between the current currency with the process previously used. To do this, simulations were simulations were carried out using the Ptax rate, as reported by the Central Bank of Brazil, which served as a reference for the exchange rates of previous years. At the same time, the system and the tools that currently assist in the foreign exchange operation process. Public administration bodies have a budget that covers all their expenditure on consumption and investment, both at home and abroad. This makes it necessary to adopt strategic planning for the purchase of foreign currency, because the lower the exchange rate negotiated by the DFM, the less will be spent on expenses abroad and, as a result, more expenses can be incurred at home. After the calculations made, it was concluded that the current exchange rate system meets the objective of optimizing financial resources, corroborating the strategy of protecting the Force's budget.