A capacitação técnica dos servidores civis e militares da Marinha do Brasil no gerenciamento de custos

Abstract

This dissertation tries to investigate the conditions for Brazilian Navy military and civil servant qualification at cost management, considering the requirements of the State Reform and the Brazilian Navy effort inside this context. It starts with the historical evolution of Brazilian Public Administration, the current diagnosis and the Navy situation before the innovation of the State Reform. The main projects and strategies of the State Administrative Reform and the available Public Administration management resources and their influences on Brazilian Navy are presented. Moreover, it shows the importance of the expense control in Public Administration and the Navy cost management implantation program through the system of Service Supplier Military Organizations (SSMO). Regarding the qualification context, it evaluates the teaching evolution of Public Administration in Brazil, public schools and civil and military servant qualification. Therefore, the results obtained in the Navy with the implement of accounting of cost and personnel qualification became evident.