Mineração de dados na gestão orçamentária: novas possibilidades para a tomada de decisão na marinha do Brasil

Abstract

ABSTRACT DATA MINING IN BUDGET MANAGEMENT: NEW POSSIBILITIES FOR DECISION MAKING IN THE BRAZILIAN NAVY The complexity of budget decisions in public institutions involves various perspectives, including hierarchical aspects, politics, risks, uncertainties and the interests of the parties involved. Although intuition is always present, efficient decision-making depends on the quality of the information available, the decision-makers' capacity for evaluation and analysis, and the organizational structure. In the context of the Brazilian Navy's (MB) budget management, these challenges are even more pronounced, especially in scenarios of cuts and contingencies. The MB has well-defined planning directives and automated procedures that keep track of planned budget targets in each sector. However, the complexity of this information often makes it difficult for decision-makers to understand, making resource allocation a challenging process. In this scenario, Data Mining (DM) techniques have emerged as a promising solution, capable of identifying hidden patterns and correlations in budget data, providing relevant insights for more strategic and informed decisions. This work focuses on analysing the applicability of these techniques in the context of resource allocation in the Brazilian Navy's Master Plan. The results include the identification of the most commonly used DM techniques in the financial sector and in budget management, a detailed analysis of the specific challenges of budget allocation in the MB, and an assessment of the potential contributions of Data Mining to improving decision-making in MB budget management.