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Implementação do sistema enterprise resource planning para melhorar a gestão dos ativos fixos tangíveis: estudo de caso na Câmara Municipal de Macedo de Cavaleiros
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Resumo(s)
Contexto e relevância: A crescente exigência de transparência e eficiência na Administração Pública torna a gestão dos ativos municipais um pilar estratégico da boa governação. A digitalização e a adoção de sistemas Enterprise Resource Planning (ERP) assumem particular relevância, permitindo a integração e fiabilidade da informação patrimonial nas autarquias.
O presente trabalho constitui um estudo exploratório sobre a utilização de sistemas ERP na Câmara Municipal de Macedo de Cavaleiros, analisando o seu contributo para a eficiência da gestão pública e, em particular, para a melhoria da gestão dos Ativos Fixos Tangíveis (AFT).
Questão de investigação: De que forma a implementação de um sistema Enterprise Resource Planning (ERP) influencia a eficiência, o controlo e a fiabilidade da informação contabilística e patrimonial.
Objetivo: Avaliar o impacto da implementação do ERP - nos procedimentos de registo, controlo e reporte dos ativos fixos, assegurando a conformidade com as Normas de Contabilidade Pública (NCP) 5 e 27 do Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP).
Metodologia: Foi seguida uma abordagem qualitativa, sob a forma de estudo de caso. Foram utilizadas análise documental, entrevistas semiestruturadas e observação direta. O estudo seguiu as etapas propostas por Yin (2018) e Patton & Appelbaum (2003). As técnicas incluíram modelação de processos e análise de conteúdo (Bardin, 2016).
Resultados: Da realização do presente estudo resultou a criação de um guião de otimização da gestão dos AFT que inclui a identificação dos circuitos de informação, os procedimentos de implementação da georreferenciação para imóveis e infraestruturas e de tecnologia de identificação por radiofrequência para bens móveis e ainda um manual de boas práticas para a gestão dos AFT.
Conclusões e recomendações: Conclui-se que o uso integrado do ERP e restantes ferramentas SIG, associado a boas práticas de gestão e capacitação contínua, promove uma gestão patrimonial sustentável, transparente e eficiente. Recomenda-se a adoção de dashboards de desempenho e a implementação do manual de boas práticas, padronizando procedimentos e fomentando a melhoria contínua.
Context and relevance: The growing demand for transparency and efficiency in Public Administration makes the management of municipal assets a strategic pillar of good governance. Digitalization and the adoption of Enterprise Resource Planning (ERP) systems are particularly relevant, as they enable the integration and reliability of asset-related information within local governments. This study is an exploratory analysis of the use of ERP systems in the Municipality of Macedo de Cavaleiros, examining their contribution to public management efficiency and, in particular, to the improvement of the management of Tangible Fixed Assets (TFA). Research question: How does the implementation of an Enterprise Resource Planning (ERP) system influence the efficiency, control, and reliability of accounting and asset-related information. Objective: To assess the impact of ERP implementation on the procedures for recording, controlling, and reporting fixed assets, ensuring compliance with Public Accounting Standards (PAS) 5 and 27 of the Public Administrations Accounting Standardization System (SNC-AP). Methodology: A qualitative approach was adopted in the form of a case study. Documentary analysis, semi-structured interviews, and direct observation were used. The study followed the stages proposed by Yin (2018) and Patton & Appelbaum (2003). The techniques included process modelling and content analysis (Bardin, 2016). Results: The study resulted in the development of a guideline for optimizing the management of Tangible Fixed Assets, which includes the identification of information flows, procedures for implementing georeferencing for buildings and infrastructure, the use of radio-frequency identification technology for movable assets, as well as a best practices manual for TFA management. Conclusions and recommendations: It is concluded that the integrated use of ERP and other GIS tools, combined with good management practices and continuous capacity building, promotes sustainable, transparent, and efficient asset management. The adoption of performance dashboards and the implementation of the best practices manual are recommended, with the aim of standardizing procedures and fostering continuous improvement.
Context and relevance: The growing demand for transparency and efficiency in Public Administration makes the management of municipal assets a strategic pillar of good governance. Digitalization and the adoption of Enterprise Resource Planning (ERP) systems are particularly relevant, as they enable the integration and reliability of asset-related information within local governments. This study is an exploratory analysis of the use of ERP systems in the Municipality of Macedo de Cavaleiros, examining their contribution to public management efficiency and, in particular, to the improvement of the management of Tangible Fixed Assets (TFA). Research question: How does the implementation of an Enterprise Resource Planning (ERP) system influence the efficiency, control, and reliability of accounting and asset-related information. Objective: To assess the impact of ERP implementation on the procedures for recording, controlling, and reporting fixed assets, ensuring compliance with Public Accounting Standards (PAS) 5 and 27 of the Public Administrations Accounting Standardization System (SNC-AP). Methodology: A qualitative approach was adopted in the form of a case study. Documentary analysis, semi-structured interviews, and direct observation were used. The study followed the stages proposed by Yin (2018) and Patton & Appelbaum (2003). The techniques included process modelling and content analysis (Bardin, 2016). Results: The study resulted in the development of a guideline for optimizing the management of Tangible Fixed Assets, which includes the identification of information flows, procedures for implementing georeferencing for buildings and infrastructure, the use of radio-frequency identification technology for movable assets, as well as a best practices manual for TFA management. Conclusions and recommendations: It is concluded that the integrated use of ERP and other GIS tools, combined with good management practices and continuous capacity building, promotes sustainable, transparent, and efficient asset management. The adoption of performance dashboards and the implementation of the best practices manual are recommended, with the aim of standardizing procedures and fostering continuous improvement.
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Palavras-chave
ERP Ativos fixos tangíveis Administração pública Gestão patrimonial SNC- AP