BUDGET MANAGEMENT IN UFSM: PERCEPTIONS OF DIFFERENT AGENTS

Abstract

This study investigates the perception of different agents on the distribution and budget management at the Federal University of Santa Maria (UFSM). For this, we carried out a survey research with 111 servers institution. As analysis technique was adopted descriptive statistics, the exploratory factor analysis, the correlation coefficient and the median difference non parametric. The exploratory factor analysis of the construct perception of university budget indicated the formation of eight factors: resources, Conceptualization, Projection, Annual Expenses, Relevance, Weaknesses, Time, Practice. The scale Budget Knowledge scored five factors: Transparency, Daily and Cheap, Permanent, Distribution, Accountability. The results show that the servers have a low level of knowledge about the criteria for the distribution of resources between the rectory and education centers. It was also recorded that the deadlines for the release and use of financial resources is not adequate, revealing that actions should be undertaken to improve the level of transparency between the rectory and education centers, as well as those with their administrative units regarding the distribution of resources.