Método multicritério de tomada de decisão para integração do orçamento público e do Plano de Desenvolvimento Institucional (PDI): um estudo na Universidade do Estado de Mato Grosso - Campus de Sinop

Abstract

The alignment between planning and budgeting in the public sector is fundamental to ensuring that financial resources are utilized efficiently, transparently, and in line with institutional objectives. In the context of Public Higher Education Institutions (IES in Portuguese), this alignment is even more challenging given fiscal constraints, budgetary contingencies, and frequent changes in public policies. Thus, it becomes urgent to adopt methods that mitigate subjectivity in decision-making, ensuring more rationality and clarity in the process. This research aims to develop and apply the Analytic Hierarchy Process (AHP) multi-criteria decision-making method, considering the appropriate use of financial resources from the “Mais MT” Program aligned with the strategic objectives of the Institutional Development Plan (PDI) of the State University of Mato Grosso (UNEMAT), Sinop Campus. The study employs a mixed-methods approach, combining qualitative and quantitative methods through document analysis, case studies, structured questionnaires based on comparison by pairs, and semistructured interviews. The completion of this study’s stages resulted in the definition of criteria and alternatives, based on the strategic objectives related to the physical infrastructure of UNEMAT’s Institutional Development Plan (PDI). This allowed the application of the AHP method to the members of the Regional Board of the Sinop Campus as a way to define the most important criteria and alternatives, as well as to define the level of importance among them. The results indicated the "Need" criterion as the highest priority and the "Teaching-learning and research environments" alternative as the most relevant. With the application of AHP, it was possible to establish a ranking of priorities for infrastructure investments on the Sinop Campus. A correspondence was observed between the priorities indicated by the method and some works already executed, even though such alignment has not been formally structured or systematically adopted by management. The method proved suitable for supporting budgetary decisions, promoting greater transparency, rationality, and strategic alignment. The technical product which results from this work is a Conclusive Technical Report and offers an applicable model for future infrastructure investment decisions at UNEMAT.