Análise da implementação de um sistema de controle orçamentário em uma escola – estudo de caso

Abstract

The main objective of this study is to analyze how the implementation of an information system that can help improve the quality of a school, comparing it with the old one, and identifying the improvements adopted by a new system and process. This study was elaborated based on internal documents of the company, as well as insertion of the researcher into the budgeting process, with emphasis on the problems and points of improvement. In the referential were exposed the details of the information systems and their characteristics besides the planning and budgetary control with its phases. Thus, showing the joint operation of the information system and the budget control process. However, some points of care have also been addressed, due to the careful choice of the appropriate system and the budget model, as these should be aligned with the company's processes and the business model adopted. Finally, the present study addresses the improvements of the new information system implemented in line with the optimization of processes, exemplifying and comparing the two scenarios, seeking to contribute with new research in the areas of technology and budget.