A informação de gestão como ferramenta de apoio à decisão

Relatório Detalhado de Atividade ProfissionalEste é um Relatório Detalhado de Atividade Profissional adstrito à área de Administração Militar. Helga Marta Machado Santa Comba Lopes nasceu em 29 de maio de 1978. Tem a patente de Major de Administração Militar, está habilitada com o Curso “O Código de Contratos Públicos”, Curso de Fiscalidade: IVA e IRS e Curso do Plano Oficial de Contabilidade Pública (POCP) e a prestação de contas, e possui o grau académico de Licenciada na área científica de Ciências Militares na especialidade de Administração Militar (2003). Ao longo da sua carreira profissional, enquanto oficial de Administração Militar, desempenhou diversas funções, destacando-se aquelas que a seguir se enunciam. Na Academia Militar (2014-2016): Docente no Departamento de Ciências Sociais e Humanas, sendo Professora Regente para as Unidades Curriculares H125 – Contabilidade Financeira I, H126 – Contabilidade Financeira II, H128 – Contabilidade Financeira III, H127 – Fiscalidade; POC da Academia Militar no âmbito das ações tendentes à concretização do Plano para a igualdade e género. Na Direção de Finanças (2013-2014), Chefe da Secção de Gestão Financeira (RGFC); Chefe da Secção de Gestão e Tesouraria (RGFC) e Delegada Responsável pela formação na Direção de Finanças. No Centro de Finanças Geral (2009-2013): Chefe da Secção de Orçamento, Chefe da Secção de Finanças e Contabilidade e Oficial Auditor; Oficial de Segurança; Chefe da Secção de Logística. No Estado-Maior do Exército (2011-2012/2006-2009): Comandante da Companhia de Comando e Serviços da Unidade de Apoio ao Estado-Maior do Exército, Chefe da Subsecção Financeira da Secção Logística. Na Unidade de Apoio da Zona Militar da Madeira (2004-2006): Chefe da Subsecção Financeira da Secção Logística, função anteriormente designada por Adjunto Financeiro; Formadora do Sistema Integrado de Gestão (SIG) do Ministério da Defesa Nacional (MDN) (2005-2006). No Centro de Finanças da Zona Militar da Madeira (2003): Adjunto Financeiro da Secção de Logística. O tema selecionado para discussão tem origem no cargo desempenhado no Centro de Finanças Geral, nomeadamente nas funções desempenhadas como Chefe da Secção de Orçamento, onde para além de outras tarefas, organizava mensalmente a informação de gestão relativa à execução orçamental das Unidades do Comando do Exército, efetuando uma análise detalhada da execução orçamental de cada uma das Unidades, relevando as conclusões consideradas pertinentes para apoiar a tomada de decisão do escalão superior. Das funções desempenhadas, e fruto da experiência profissional adquirida, permitiram o despertar do interesse para este domínio do saber, procurando aprofundar conhecimentos sobre Contabilidade, Gestão e a forma como esta pode ser útil à tomada de decisão, convergindo facilmente aos objetivos estratégicos definidos. Pretendendo o Exército Português a implementação de indicadores de gestão, alvitra-se a reflexão sobre as vantagens e limitações desta implementação, para melhor apoiar a tomada de decisão, avaliando como esta pode influenciar as estruturas organizacionais.This is a detailed professional activity report associated with the role within the Military Administration area. Helga Marta Machado Santa Comba Lopes was born on 29th May 1978. She has the military rank of Major of Military Administration, and she is qualified with the "Code of Public Procurement Course”, VAT and IRS: Taxation Course and Official Accounting Public Plan Course (OPAP), and she also holds the following academic degree: Graduation in Military Sciences with specialization on Military Administration (2003). Throughout her professional career as a Military Administration Officer, she has held several positions, some of them are highlighted below. On the Academia Militar (2014-2016): Professor in the Social and Human Sciences Department, and Regent Professor Course for the Curricular Units: H125 - Financial Accounting I, H126 - Financial Accounting II, H128 - Financial Accounting III, H127 - Taxation; Military Academy POC in the context of actions aimed at implementing the equality and gender Plan; On the Direção de Finanças (2013-2014), Financial Management Section Chief (RGFC); Treasury Management Section Chief (RGFC) and Delegate Responsible for formation in the Direção de Finanças; On the the Centro de Finanças Geral (2009-2013): Budget Section Chief, Finance and Accounting Officer and Auditor Chief; Safety Officer; Logistics Section Chief; In the Estado-Maior do Exército (2011-2012 / 2006-2009): of Command and Services Company Commander on the Unidade de Apoio do Estado-Maior do Exército, Financial Subsection Chief of the Logistics Section. On the Quartel General da Zona Militar da Madeira (2004-2006): Financial Subsection Chief from the Logistics Section, function previously designated as Financial Assistant; Instructor for the Integrated Management System (SIG) of the Ministry of National Defense (MDN) (2005-2006); On the Centro de Finanças da Zona Militar da Madeira (2003): Logistics section Financial assistant. The selected theme for discussion emerged from the functions performed on the Centro de Finanças Geral, in particular the functions performed as Budget Chief, where in addition to other tasks, monthly organized the information management on the budget execution of the Army Command Units making a detailed analysis of the units budget implementation and revealing the findings considered relevant to support the upper echelon of decision-making. The duties performed and the result of the acquired experience led to the awakening of interest in this area of knowledge. Seeking to deepen knowledge in accounting and management, and how it can be useful to decision-making, converge easily to set strategic objectives. The Portuguese Army desire to implement management indicators, invites the reflection upon the advantages and limitation of this implementation to better support decision-making, evaluating how this can influence the organizational structures.N/

The Impact of Guarda Nacional Republicana’s Reward Systems on the Military’s Organizational Commitment

The aim of this research is to analyze the impact of Guarda Nacional Republicana’s rewards systems on the military's organizational commitment and, more precisely, on intrinsic rewards. Organizations in general, but they also have a hierarchical structure like this, to achieve success, need to know what is most valued by workers, in this case, the level of intrinsic rewards, as a way to increase commitment. This analysis is important because of the need for the superior hierarchical structure to gauge which intrinsic rewards are most valued by their subordinates, as well as what kind of intrinsic rewards have the greatest impact on military commitment. Organizations intend to keep their employees engaged in an affective and normative way, as these are the components of commitment that have the most positive effects. In this research, questionnaires were applied to military personnel who work in Guarda Nacional Republicana Units located in the Lisbon district. The sample studied is constituted of 497 military. The results indicate that the granting of intrinsic, formal and informal rewards to the military produces positive effects on their commitment. That is, the relationship and impact between these rewards and the affective and normative components of commitment is significantly positive. In addition, the informal intrinsic rewards are the most valued by the military. We also conclude that the intrinsic rewards granted to the military are extremely important because they contribute to their maintenance in the organization. The present investigation can also help the hierarchical superiors, in their daily routine, to know how to make their subordinates more committed

Guarda Nacional Republicana Risk Analysis and Revenue Management System. Case Study: Comando Territorial de Lisboa

The complexity and decentralization of revenue along with the need for effective allocation of public resources in the Guarda Nacional Republicana are the core of this research. The present research aims to analyze the impacts of a risk management system in the decision-making process. In this context, the objective is to identify and analyze the most critical areas and control mechanisms implemented in the monitoring of the inherent risks in the process of road accident certificates. Thus, the purpose is to analyze the impacts of a risk management system in the process understudy in the Comando Territorial de Lisboa and, consequently, its consequences in the administration of the internal resources of the Guarda Nacional Republicana. The findings show that the most critical areas in the process of own revenue management are related to the collection and saving of public funds, therefore, the control mechanisms implemented reduce the margin of error. However, it is noted that the revenue is collected in a decentralized manner associated with various computer systems without interoperability which implies technical inconsistencies that severely affect their management. Thus, it is concluded that an adequate risk management methodology reveals an optimization of the application of the internal resources of the Guarda Nacional Republicana based on the alignment of the strategic objectives with the institution´s risk assessment. In conclusion, a risk management system is a tool meant to support decision making allied to the safeguarding of assets, the protection of the institutional image and the fulfillment of the mission

Strategic Management and Retention of Talent: Challenges in the Portuguese Army

Organizations are made up of people, their most important asset. The Armed Forces are no exception in this context, quite the opposite. Despite all the developments in military equipment, especially in the last century, the human component continues to be a determining factor in the overwhelming majority of the weapons systems. The investments that have been made to the military, in terms of academic, technical and operational training, have contributed to increasing their skills and abilities in a professional career that, today, is facing even more asymmetrical challenges. Different levels of motivation, different career aspirations linked to organizational constraints and different economic contexts, have led to an increasingly difficult strategic management of human resources in the military areas, such as the Portuguese Army. This article addresses the urgency of retaining talent in the Portuguese Army, at a time when this branch of the Portuguese Armed Forces is confronted with new assignments, missions and challenges

os números e as reconfigurações

UIDB/04647/2020 UIDP/04647/2020As Forças Armadas portuguesas confrontam-se com um problema clássico das organizações militares: atrair, formar, reter e preparar a saída dos homens e mulheres que compõem a força. Problema clássico, porém, sempre reatualizado na confluência das mudanças globais repercutidas no setor da Defesa e respetivos contextos sociais e políticos. O presente artigo descreve os movimentos de saída da atividade, por via da passagem à reserva/reforma dos militares de carreira do Exército português. No plano teórico convocam-se modelos da profissão militar à luz dos quais tais processos adquirem sentido. O suporte empírico decorre da análise da legislação enquadrante e de dados quantitativos referentes aos militares que entre 2000 e 2016 passaram à situação de reserva/reforma, um total de 4872 indivíduos. Verifica-se que a reforma é antecedida por um período na reserva, correspondendo maioritariamente a opções individuais de antecipar a saída da carreira, especialmente quando estão iminentes alterações legislativas que afetam a condição militar. The Portuguese Armed Forces are confronted with a classic problem of military organizations: to attract, train, retain and prepare the exit of the men and women who compose the force. A classic but always updated problem, giving the confluence of global changes impacting on the Defense sector and its social and political contexts. This article focuses on the transition processes for reserve and retirement, presenting the conditions required to access these situations and a briefly introducing theoretical models of military profession in that render such processes meaningful. The empirical support is derived from the analysis of legislation and from quantitative data referring to the military that between 2000 and 2016 entered the reserve / retirement situation, 4872 individuals. Results show that retirement is preceded by a reserve period, mostly corresponding to individual options to anticipate the end of the career, especially when impending legislative amendments affect the military condition.publishersversionpublishe

O alinhamento entre estratégia, políticas e práticas de recursos humanos e as perceções dos militares do exército quanto às práticas de recursos humanos

Doutoramento em GestãoO alinhamento de Recursos Humanos proporciona diversas vantagens às organizações, tornando-as mais aptas a enfrentar os desafios da atualidade. O alinhamento de todas as componentes do Sistema de Gestão de Recursos Humanos permite potenciar essas vantagens. Deste modo, fruto de um estudo realizado no Exército Português, o principal objetivo desta investigação foi contribuir para um melhor esclarecimento do conceito de alinhamento de Recursos Humanos, bem como compreender o alinhamento das políticas face à estratégia de Recursos Humanos, das práticas face às políticas implementadas, e a congruência da perceção dos militares em relação às práticas implementadas. Para este propósito, foi adotada uma abordagem abdutiva. A metodologia posiciona-se no pragmatismo, apoiado numa metodologia mista, constituída por 27 entrevistas e 923 inquéritos por questionário. Os resultados desta investigação, para além da contribuição teórica de um conceito de alinhamento, permite aferir a existência de alinhamento entre as políticas e a estratégia de Recursos Humanos, uma vez que maioritariamente ambas as componentes são criadas conjuntamente. Entre as práticas e políticas de Recursos Humanos foi possível aferir um alinhamento moderado em todas as componentes analisadas com exceção da área relativa a sistema de recompensas, equilíbrio vida/trabalho e comunicação. A análise à congruência entre as perceções dos militares e as práticas de Recursos Humanos indiciam um alinhamento mínimo, apesar de ser parcimonioso em todas as áreas excetuando as práticas de Recursos Humanos que se relacionam com legitimidade de autoridade.The alignment of Human Resources provides several advantages to organizations, making them better able to face today's challenges. The alignment of all the components of the Human Resources Management Systems allows to enhance these advantages. Thus, as a result of a study developed in the Portuguese Army, the main objective of this investigation is to contribute to a better clarification of the concept of Human Resources alignment, as well as to understand the alignment of policies in relation to the Human Resources strategy, to understand the alignment of practices in view of the implemented policies, and the congruence of the military's perception of the implemented practices. In this way, an abductive approach was adopted to explore the objectives of this investigation. The methodology is positioned in pragmatism, supported by a mixed methodology, consisting of 27 surveys per interview and 923 surveys per questionnaire. The results of this investigation, in addition to the theoretical contribution of an alignment concept, allow to assess the existence of alignment between the policies and the HR strategy, since mostly both components are created together. Among the HR practices and policies, it was possible to assess a moderate alignment in all the components analysed, excepted the area related to the reward system, life / work balance and communication. Analysis of the congruence between the military's perceptions and HR practices indicates minimal alignment, despite being parsimonious in all areas except HR practices that are related to legitimacy of authority.Entidade financiadora: Exército Português (Academia Militar)info:eu-repo/semantics/publishedVersio