Novas formas de otimização de aplicação dos recursos públicos: mudanças no SPD em 2020: uma busca pela melhoria da qualidade do gasto público na MB

Abstract

The quality of spending presents itself as a challenge for public administration, which has sought to optimize the public budget as an instrument that guides and execution of public expenditure, so that the result of applying scarce resources be recognized as benefits by society. In the Brazilian Navy, the Plan System Director has been a prominent instrument used to achieve this quality. The Master Plan System Working Group, established in 2018, presented important improvement proposals for said System to be implemented in the short, medium and long term, with a view to improving their processes. This work aims answer whether such improvement proposals contribute to the improvement of the quality of public expenditure in the Brazilian Navy. This work therefore analyzes the contributions of changes proposed to the Master Plan System in 2020, in the process of searching for improvement of the quality of public spending in the Brazilian Navy, through a research bibliographic and qualitative. Thus, the research aims to contribute to the process of optimization of the application of public resources within the Brazilian Navy. The research points out, as a result, the identification of some contributions from the improvement analyzed, among them, the alignment of organizational budget and the improvement of planning processes and resource allocation.