PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE
Keywords:
Budget, Budget participation, Budget systemAbstract
The aim of this study was to identify the participation of different departments and units in the budgetary system of a higher education institution. Text discusses aspects of the budget system, the reasons for the use of budgets and budgetary participation. Was developed a descriptive study using a case study with a qualitative approach in a municipal public higher education institution in the state of Santa Catarina. Was interviewed three people responsible for the budget system and sent questionnaires to the heads of the sectors and units in the budgeting process, resulting in 30 responses. The results indicate that there is a budget system in the consolidated institution, linked to the municipal government. There was some disagreement among respondents on issues of performance evaluation, incentive participation and goal setting. Budget participation was the largest category with different opinions among respondents.
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