Analysis of Patrimonial Control of Permanent Assets in a Public Organization

Authors

  • Elizabeth Carvalho Fernandes IF Sertão – PE
  • Doraliza Monteiro Universidade Federal do Recôncavo da Bahia (UFRB) Universidade Federal da Bahia (UFBA)

DOI:

https://doi.org/10.21118/apgs.v4i11.7224

Keywords:

Gestão patrimonial, controle efetivo, bens móveis.

Abstract

 The objective of this study was to analyze the control of permanent assets in the management units of a Brazilian Federal Institute of Education. Specifically, we sought to investigate how activities related to the control of assets occur within the management units of the Institution, such as the reception, the distribution, the moving, the inventories and the asset losses, including the identification of the difficulties found by the servers that perform the activities of the equity sectors. The methodological approach was qualitative, exploratory and descriptive. The documentary research was made in the patrimonial registries, the application of a questionnaire to servers of the patrimony sectors and semi-structured interviews with the managers and/or those responsible for the equity area of the institution's management units. The results showed that there is no standardization of the activities of the patrimony area, that equity control occurs partially and that the depreciation and revaluation of the fixed assets are not being carried out. The organizational structure needs to approximate and strengthen sectors involved in the process and adopt an effective asset system in the control of movable assets.

Keywords: Patrimonial management, control, permanent assets.

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Author Biographies

Elizabeth Carvalho Fernandes, IF Sertão – PE

Gestora de Gabinete da Direção Geral do Campus Petrolina do IF Sertão – PE

Mestre em Administração pela Universidade Federal da Bahia (UFBA)

Doraliza Monteiro, Universidade Federal do Recôncavo da Bahia (UFRB) Universidade Federal da Bahia (UFBA)

Professora de Gestão Pública do Centro de Artes, Humanidades e Letras da Universidade Federal do Recôncavo da Bahia (UFRB)
Doutora em Administração pela Universidade Federal da Bahia (UFBA)
Mestre em Administração pela Universidade Federal de Viçosa (UFV)

 

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Published

2019-10-01

How to Cite

Fernandes, E. C., & Monteiro, D. (2019). Analysis of Patrimonial Control of Permanent Assets in a Public Organization. Administração Pública E Gestão Social, 4(11), 1–23. https://doi.org/10.21118/apgs.v4i11.7224

Issue

Outubro - dezembro 2019: 11(4)

Section

Dimensões Intraorganizacionais e Funções Gerenciais no Setor Público

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