Melhoria do fluxo de trabalho do cadastro do IPTU: uma proposição com base na teoria das restrições

Abstract

The objective of this work is to propose improvement to the workflow of the IPTU registration of the city of Fortaleza, based on the theory of restrictions. For this, an exploratory and descriptive case study was conducted, based on primary and secondary data. After data collection and analysis, TOC principles will be applied to propose improvements in the most critical processes. The primary data used in the study were collected from unstructured interviews with employees involved in the activities, with the head of the NDE and with the CECAD manager. Secondary data were collected from documentary research in procedure manuals, activity reports, spreadsheets, and flowcharts of registration processes, in order to identify and collect the most relevant information to be used in the research. As improvement proposals were evidenced: Replacement of technical terms, Increase of the space of the field of complementary information and Creation and availability of the video tutorial. The three actions proposed to improve the flow of IPTU registration processes focused on the Protocol sector of the Secretariat of Finance of Fortaleza. It was found that the Protocol sector is the gateway to the processes, therefore, the proposals for improvements will not be felt only in an isolated process, but with potential effect of improvement in all processes. It should be noted that this research can be replicated in all municipalities that use this type of taxation process.