SOMEONE HAS TO BUY

Companies such as SEBRAE, which has a legal form of Autonomous Social Service, have very peculiar characteristics, the main one being that even though it is a private non-profit entity, they are subject to the control of the Federal Court of Accounts for receiving public resources, it plays a role o...

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Principais autores: Damázio, José de Medeiros, Pereira de Araújo, Maria Valéria
Formato: Online
Idioma:por
Publicado em: Max Leandro de Araújo Brito
Endereço do item:https://periodicos.ufrn.br/casoseconsultoria/article/view/23106
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record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Damázio, José de Medeiros
Pereira de Araújo, Maria Valéria
spellingShingle Damázio, José de Medeiros
Pereira de Araújo, Maria Valéria
SOMEONE HAS TO BUY
author_facet Damázio, José de Medeiros
Pereira de Araújo, Maria Valéria
author_sort Damázio, José de Medeiros
title SOMEONE HAS TO BUY
title_short SOMEONE HAS TO BUY
title_full SOMEONE HAS TO BUY
title_fullStr SOMEONE HAS TO BUY
title_full_unstemmed SOMEONE HAS TO BUY
title_sort someone has to buy
description Companies such as SEBRAE, which has a legal form of Autonomous Social Service, have very peculiar characteristics, the main one being that even though it is a private non-profit entity, they are subject to the control of the Federal Court of Accounts for receiving public resources, it plays a role of public interest, are called parastatal. The case at hand details a real situation experienced at SEBRAE / RN, where the implications, including legal ones, that the decentralization of direct purchases can bring to the company are demonstrated, as well as the problems that can be generated by the centralized model. The dilemma that is posed to the institution's administration and finance manager is to maintain the decentralized system, which has been praised and criticized, or to return to the old centralized form, which was abandoned due to recurring problems. The present case was built based on observations of the facts and interviews with the characters involved, being the same, indicated to be used by undergraduate and graduate students of the administration, economics, production engineering, public management courses, among others. . It aims to make students reflect on the theme: centralized versus decentralized purchases, in autonomous social services.
publisher Max Leandro de Araújo Brito
publishDate 2019
url https://periodicos.ufrn.br/casoseconsultoria/article/view/23106
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AT pereiradearaujomariavaleria someonehastobuy
AT damaziojosedemedeiros alguientienequecomprar
AT pereiradearaujomariavaleria alguientienequecomprar
AT damaziojosedemedeiros alguemtemquecomprar
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spelling oai:periodicos.ufrn.br:article-231062020-11-13T22:11:16Z SOMEONE HAS TO BUY ALGUIEN TIENE QUE COMPRAR ALGUÉM TEM QUE COMPRAR Damázio, José de Medeiros Pereira de Araújo, Maria Valéria Finanças, compras, centralização. Finance, shopping, centralization. Finanzas, compras, centralización. Companies such as SEBRAE, which has a legal form of Autonomous Social Service, have very peculiar characteristics, the main one being that even though it is a private non-profit entity, they are subject to the control of the Federal Court of Accounts for receiving public resources, it plays a role of public interest, are called parastatal. The case at hand details a real situation experienced at SEBRAE / RN, where the implications, including legal ones, that the decentralization of direct purchases can bring to the company are demonstrated, as well as the problems that can be generated by the centralized model. The dilemma that is posed to the institution's administration and finance manager is to maintain the decentralized system, which has been praised and criticized, or to return to the old centralized form, which was abandoned due to recurring problems. The present case was built based on observations of the facts and interviews with the characters involved, being the same, indicated to be used by undergraduate and graduate students of the administration, economics, production engineering, public management courses, among others. . It aims to make students reflect on the theme: centralized versus decentralized purchases, in autonomous social services. Las empresas como SEBRAE, que tiene una forma legal de Servicio Social Autónomo, tienen características muy peculiares, la principal es que, aunque es una entidad privada sin fines de lucro, están sujetas al control del Tribunal Federal de Cuentas para recibir recursos públicos, desempeña un papel de interés público, se denominan paraestatales. El caso en cuestión detalla una situación real experimentada en SEBRAE / RN, donde se demuestran las implicaciones, incluidas las legales, que la descentralización de las compras directas puede traer a la empresa, así como los problemas que puede generar el modelo centralizado. El dilema que se plantea al gerente de administración y finanzas de la institución es mantener el sistema descentralizado, que ha sido elogiado y criticado, o volver a la antigua forma centralizada, que fue abandonada debido a problemas recurrentes. El presente caso fue construido en base a observaciones de los hechos y entrevistas con los personajes involucrados, siendo el mismo, indicado para ser utilizado por estudiantes de pregrado y posgrado de administración, economía, ingeniería de producción, cursos de gestión pública, entre otros. . Su objetivo es hacer que los estudiantes reflexionen sobre el tema: compras centralizadas versus descentralizadas, en servicios sociales autónomos. Empresas como o SEBRAE, que tem forma jurídica de Serviço Social Autônomo, apresentam características bastante peculiares, a principal delas é que mesmo sendo ente privado sem fins lucrativos, sujeitam-se ao controle do Tribunal de Contas da União por receberem recursos públicos, exerce função de interesse público, são  denominadas paraestatais. O caso em tela detalha uma situação real vivida no SEBRAE/RN, onde são demonstradas as implicações, inclusive de ordem legal, que a descentralização das compras diretas pode trazer para a empresa, como também, os problemas que podem ser gerados pelo modelo centralizados. O dilema que é colocado para o gestor de administração e finanças da Instituição é, manter o sistema descentralizado, que vem sendo elogiado e criticado, ou voltar à antiga forma centralizada, que foi abandonada por problemas recorrentes. O presente caso foi construído com base em observações dos fatos e entrevistas com os personagens envolvidos, sendo o mesmo, indicado para ser utilizado por alunos de graduação e  pós-graduação dos cursos de administração, economia, engenharia de produção, gestão pública, entre outros. Tem por objetivo fazer com que os alunos reflitam sobre a temática: compras centralizadas versus a descentralizadas, nos serviços sociais autônomos. Max Leandro de Araújo Brito 2019-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/casoseconsultoria/article/view/23106 Revista de Casos e Consultoria; v. 10 n. 1 (2019); e1013 2237-7417 por https://periodicos.ufrn.br/casoseconsultoria/article/view/23106/13392

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