Gestão orçamentária em universidades federais: modelagem de apoio à decisão para alocação de recursos baseada em desempenho

Abstract

This dissertation addresses the need for decision support tools to optimize budgetary management in federal universities, which face increasing demands and limited resources. The research is justified by the identification of a subjective approach in fund allocation, which often fails to consider performance and the specific needs of teaching departments. The central objective was to propose a systematic and technically grounded model, operationalized by the PROMETHEE II multicriteria method, to support the distribution of budgetary resources among departments, aiming for a more equitable, transparent, and performance-aligned allocation. The methodology structured objective evaluation criteria aligned with the university's institutional mission (teaching, research, and extension), the guidelines of the MEC Budgetary Matrix, and the Institutional Development Plans (PDI). The weights assigned to each criterion were defined objectively, prioritizing indicators that reflect the functioning of Higher Education Institutions (HEIs) and academic-scientific quality. The practical application of the model at a campus of the Federal Technological University of Paraná (UTFPR) proved promising, demonstrating the capacity to generate a clear ranking of the departments. This allowed for the valuation of departments whose results showed greater convergence with institutional goals and teaching verticalization. As a result, resource distribution becomes a managerial process guided by clear and measurable criteria, serving as a governance instrument that encourages institutional engagement across all activities. The work showed significant potential for improving accountability, transparency, and the sustainability of higher education institutions.