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Advisor(s)
Abstract(s)
O tema Value for Money (VfM) tem vindo a ganhar grande relevância por parte dos auditores nos últimos anos, resultado da forte preocupação das organizações em gerirem os recursos humanos, materiais e financeiros da forma mais económica, eficiente e eficaz. Este tema pode ser aplicado tanto no sector público como no sector privado. Esta dissertação tem como principal objectivo verificar e esclarecer até que ponto o Value for Money pode contribuir para o melhoramento nas freguesias, de modo a serem mais eficazes, eficientes e económicas.
A metodologia aplicada na dissertação é o estudo de caso, onde se pretende analisar as freguesias escolhidas através dos recursos a indicadores de economia, eficiência e eficácia, como também com recurso de benchmarking. Após essa análise pretende-se emitir uma conclusão através das comparações de diferentes freguesias de Portugal como das freguesias que utilizarei no recurso ao benchmarking.
This theme Value for Money (VfM) has gained great importance by auditors in recent years, because of the strong concern of organizations to manage human, material and financial resources economically, efficiently and effectively. This theme can be applied in both the public sector and the private sector. This work aims to verify and clarify the extent to which the value for money can contribute to the improvement in the parishes councils, in order to be more effective, efficient and economic. The methodology applied in the dissertation is a case study, where I analyze the parishes councils chosen by resource economics indicators, efficiency and effectiveness, as well as benchmarking feature. After this analysis it is intended to give a conclusion through the comparisons of different parishes of Portugal and of the parishes that use as a resource to benchmarking
This theme Value for Money (VfM) has gained great importance by auditors in recent years, because of the strong concern of organizations to manage human, material and financial resources economically, efficiently and effectively. This theme can be applied in both the public sector and the private sector. This work aims to verify and clarify the extent to which the value for money can contribute to the improvement in the parishes councils, in order to be more effective, efficient and economic. The methodology applied in the dissertation is a case study, where I analyze the parishes councils chosen by resource economics indicators, efficiency and effectiveness, as well as benchmarking feature. After this analysis it is intended to give a conclusion through the comparisons of different parishes of Portugal and of the parishes that use as a resource to benchmarking
Description
Mestrado em Auditoria
Keywords
Value for money Eficácia Economia Eficiência Freguesias Effectiveness Economy Efficiency Parishes councils
Pedagogical Context
Citation
Figueiredo, C. D. S (2017). Value for money nas freguesias da zona geográfica Seixal-Almada. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13121